In the case of cross-border activities, there may be a number of things to consider with regard to tax and social security obligations. The following document provides an initial overview.

Information on tax and social security obligations and labour law for full-time or part-time work in the Netherlands

If you have individual questions, please contact our colleagues in Divisions 1 and 2;

Division 1 (Personnel Services)
Please contact the person responsible for you:
https://uole.de/dezernat1/beschaeftigte

Division 2 (Payroll)
Jürgen Kappesser
Tel. 0441/798-2691
Email: [email protected]

The Border Info Point Ems-Dollart Region also offers information and advice on these topics.

The so-called authorisation agreement can be used to anchor the involvement of Groningen academics on a legal and administrative level.

With the authorisation agreement, Groningen academics can acquire the status of a member of the UOL. In School VI and its organisational units, they can be granted the following options in individual consultation with the host organisational units:

• Right of proposal and participation in the acquisition and management of third-party funding acquired in accordance with UOL rules,
• Access to laboratory space and equipment within the scope of the resources of the working group concerned or School VI and the respective Department,
• Participation in research, in particular also carrying out research tasks, including the right to submit applications to relevant commissions,
• regular reporting on joint research projects,
• Publication of joint research results at the address of the UOL
• Participation in teaching (e.g. via teaching assignments),
• Participation in self-administration within the framework of the regulations for members of the UOL,
• Participation in appointment committees in the respective status groups (e.g. university lecturer group)

The basic prerequisite for the awarding of authorisation agreements is that the person in question is academically qualified. From the following criteria a) and b), at least one of the points listed below should be fulfilled. Alternatively, criterion c) can be applied.

a) Documented close co-operation with researchers in Oldenburg for at least three years through

• Joint publications
• Joint third-party funding acquired (EU etc.)
• Joint supervision of doctoral candidates

b) Documented interest in participating in the development of University Medicine Oldenburg through

• Participation in teaching
• Participation in commissions/committees

c) Strategic aspects

• Fit as PI in a planned coordinated programme
• Support for the development of a research area

The Faculty Council decides on the fulfilment of criteria a) and b). The Faculty Council also decides on the alternative application of criterion c) after prior consultation with the Dean's Office. The licence agreements end automatically after five years; a new agreement is possible on request.

Applications can be submitted to the Dean annually by 1 October.

[email protected]

The letter should include a current curriculum vitae (listing third-party funding over the last five years and naming the five most important publications) and explain to what extent points a) and b) are fulfilled, or whether and why point c) should be applied. In addition, a confirmation from the cooperation partner in Oldenburg must be enclosed.

This is a counterpart to the authorisation agreement on the Dutch side for external researchers, e.g. from the UOL. If necessary, the receiving UMCG department initiates an agreement with the HR department and the external researcher for the use of the premises and resources available at the UMCG.

In addition, a Burger Service Number (BSN) must be applied for at Groningen City Hall. Passport/ID and personal presence are required.

Information on this agreement and other possible forms of connection can be obtained from the head/contact person of the cooperating Department of the RUG.

School VI offers doctoral students the opportunity to obtain a joint degree (dual degree) in co-operation with the Rijksuniversiteit Groningen (RUG) as part of a binational doctorate. The doctoral students are accompanied by a German-Dutch team of supervisors and spend phases of the doctorate at both locations in as balanced a manner as possible.

A binational doctorate is particularly interesting for prospective researchers who would like to work in an international context and/or are interested in cross-border research. In addition to the wide range of opportunities, doctoral students benefit above all from intensive supervision, a larger research infrastructure and an insight into the research culture of the partner institution or the other country.

In the "Agreement for a Joint Supervision of a Doctorate", the binational doctoral degree procedure between the RUG and School VI was precisely regulated.

If you are interested in a binational doctorate, please contact Nina Löchte:

[email protected]

Participation in courses at the Graduate School of Medical Sciences (GSMS) at the UMCG is generally possible if places are available. Interested doctoral candidates should make contact with Dr Desiree Jansen-van de Beek, Policy Advisor of the Graduate School of Medical Sciences:

d.f.jans[email protected]

Further information on the course programme can be found here.

A direct transfer of funds to the Netherlands is generally not possible. For certain funding formats, it may be possible to spend a small proportion of the funding amount in the Netherlands. The relevant details should be clarified in advance with the funding institutions.

However, if expenses are incurred on the Groningen side as part of a research cooperation between the RUG and the UOL that are to be covered by the Oldenburg budget, these can often be made in the course of orders via the Electronic Decentralised Purchasing (EDE) of the University of Oldenburg or alternatively invoiced to the Oldenburg working group (invoice recipient: Carl von Ossietzky University). The following guidelines must be observed:

1. In principle, users must ensure that the goods to be ordered may be used at the place of use.
   
2. Orders can be placed with suppliers in Germany or the Netherlands via the University of Oldenburg's Purchasing Department using EDE (electronic decentralised purchasing) by a person employed at the University of Oldenburg. When ordering, the department of the UMCG to which delivery is to be made must be specified.
   
3. Alternatively, items from the UMCG stock can also be used. The items can then be invoiced to the university hospital or the department in School V - School of Medicine and Health Sciences using them. The amount per invoice should not exceed EUR 1000. Invoices should be issued on the letterhead of the UMCG, not by forwarding invoices from suppliers to the UMCG. If possible, items should be summarised as a lump sum.

If you have any questions, please contact Matthias Nolte (EDE):

[email protected]

and Sebastian Bick (Finance, School VI):

[email protected]

are at your disposal.

A prerequisite for the fixed-term employment of student assistants on the basis of Section 6 WissZeitVG is that they are enrolled at a German university.

If this is not the case, as the assistants are enrolled as students in Groningen, a fixed-term employment without objective grounds could be possible in accordance with Section 14 (2) TzBfG. However, this is only possible if there has not previously been a fixed-term or permanent employment relationship with the same employer (i.e. the state of Lower Saxony). However, temporary employment as a student assistant is then only possible for a period of up to two years.

If employment is planned via third-party funded projects that explicitly provide for the financing of student assistants, a fixed term could also be granted on the basis of Section 2 (2) WissZeitVG. However, a final examination of this possibility of a time limit is only possible after submission of the respective approval notices.

For further information, please contact Jörg Sprenger, Division 1:

[email protected]

A business trip (abroad) must always be ordered or authorised in writing before it begins. The written application for a business trip must be submitted with the proposal for business trip authorisation. A business trip abroad must be labelled accordingly. Please note that the proposal must be submitted before the start of the trip, completed in full and signed by the responsible authorities. Please refer to the guideline for the authorisation of business trips to find out who is responsible .

In the case of business trips involving recurring business of a certain nature, it is possible to apply for a long-term business trip authorisation until the end of a calendar year (via the proposal for long-term business trip authorisation form).

In accordance with Section 84 (1) sentence 2 NBG, necessary and reasonable costs are reimbursed as travelling expenses. Settlement of the business trip is made with the proposal for settlement of an authorised business trip. This proposal must be submitted promptly after the end of the business trip, at the latest within 6 months (cut-off period). If the costs are expected to exceed EUR 200, it is also possible to receive an advance of up to 80% of the costs incurred upon proposal. In addition, it is possible to apply for daily allowance abroad.

Employees who are abroad on business must carry a so-called certificate of posting (officially known as an A1 certificate) with them, regardless of the business trip application, which shows that the German social security regulations continue to apply to them during their stay abroad on business. This applies to all paid employees, i.e. employees, civil servants, student assistants and research assistants. Such a certificate of posting is also required for very short stays abroad (even for appointments lasting just a few hours!) and is therefore required for every academic appointment abroad.

The proposal for a certificate of posting must be submitted by the employer to the social insurance institution. The employee cannot submit the proposal him/herself, but must complete the relevant form and forward it accordingly. At the University of Oldenburg, Division 2, Department 2.5 (Payroll) is responsible for applying for these certificates.

Even if employees repeatedly work in the same country for a limited period of time, a new secondment certificate must be applied for each time. The expected duration of the assignment is stated in the proposal.

Es besteht die Möglichkeit, Dienstreisen nach Groningen von Erasmus zu fördern. Hierbei ist die Personalmobilität (STT) und die Lehrendenmobilität (STA) zu unterscheiden.

Bei STA  wird ein Austausch zu Lehrzwecken gefördert. STT hingegen fördert den Austausch zu Fort- und Weiterbildungszwecken des Hochschulpersonals. Beispiele hierfür sind Hospitationen oder Job Shadowing sowie die Teilnahme an Workshops, Seminaren und Sprachkursen im Ausland.  

Die finanzielle Förderung orientiert sich an den unterschiedlichen Lebenshaltungskosten in den Zielländern („Programmländer“). Ab dem Projektjahr 2018 wird der Austausch in die Niederlande mit 160 EUR am Tag bis zum 14. Aufenthaltstag gefördert. Vom 15. bis 60. Aufenthaltstag beträgt die Förderung 70 % des Tagessatzes. Eine Förderung von zwei Tagen bis zwei Monaten ist möglich (derzeit werden höchstens 10 Arbeitstage gefördert).

Zusätzlich wird ein Fahrtkostenzuschuss gewährt. Für die Stadt Groningen beträgt dieser 180 EUR, für den Landkreis 20 EUR. Grund hierfür ist Staffelung der Zuschüsse nach der Entfernung (hier 100 km) die nach dem Entfernungsrechner der Europäischen Kommission berechnet wird.

Statutory accident insurance cover for employees travelling on business:

For employees who undertake business trips on behalf of or in the interest of the University, statutory accident insurance cover applies to all activities and tasks that are performed in a causal connection with the business activity. This does not apply to persons who are entitled to accident benefits in accordance with civil service regulations.

However, employees are not always insured during business trips for the entire duration of the trip and for every activity, even if they have to stay and move outside their place of work and residence during the business trip in the interests of the company.

In this context, the general principles apply, according to which insurance cover is only provided for activities that are legally substantially related to the insured activity.

If the traveller devotes him/herself to purely personal matters that are no longer influenced by the business activity (e.g. eating, drinking, sleeping, etc.), insurance cover is therefore also not provided on business trips. These activities are generally considered to be part of a person's private and therefore personal life.

The fact that the employee is free to choose the type and timing of the actual execution of an order placed does not argue against the assumption of a business trip. On the other hand, in cases where a business trip is largely linked to private interests in terms of time and place, it must be examined whether the causal link with the professional activity is actually maintained at the time of the accident. The decision on this must be made on a case-by-case basis, taking into account all circumstances.

If, for example, the employee undertakes local activities (e.g. visiting museums, attending cultural events) for his/her own interest and thus independently of the actual tasks assigned to him/her, these activities are also to be attributed to the employee's uninsured private sphere.

Finally, it should be noted that only accidents are covered by statutory accident insurance - but not bodily illnesses during the business trip (e.g. appendicitis, flu, etc.). In these cases, your own health insurance is liable to pay benefits.

In the event of an accident, an accident report must be submitted immediately to the personnel officer responsible for the person in Division 1.

The final clarification as to whether accident cover exists is carried out by the Lower Saxony State Accident Insurance Fund (LUK Niedersachsen).

Please note: For doctoral candidates who are enrolled as doctoral students but are financing their doctorate through a scholarship and are therefore not employed by the university, there is no statutory accident insurance cover during a stay in Groningen for research purposes, as the insurance cover is limited to activities within the organisational area of responsibility of the university.

Further information on this topic can be found at: lukn.de/rehabilitation-leistung/versichertenkreis/kinder-schueler-studierende/universitaet.php

Company liability insurance:

The University of Oldenburg is generally liable for property damage caused by employees travelling on business - but only for the current value. However, gross negligence and intent in causing damage are excluded. The damage caused must be documented and forwarded to the personnel officer responsible for the person in Division 1.

Health insurance:

Employees and civil servants who work in the Netherlands temporarily (generally no more than 24 months) and continue to have statutory health insurance in Germany can also claim sickness benefits in kind in the Netherlands. This also applies to co-insured family members accompanying or visiting the person. The European Health Insurance Card (EHIC) is required for this. It is issued by the health insurance fund of the person with statutory health insurance. Further information on benefits in kind assistance in the Netherlands can be obtained directly from the health insurance fund. (Source: www.dvka.de/media/dokumente/merkblaetter/arbeiten_im_ausland/Arbeiten_Niederlande.pdf)

Useful information on health insurance cover during a temporary stay in the Netherlands can also be found in the information sheet "Holidays in the Netherlands": www.dvka.de/media/dokumente/merkblaetter/urlaub_im_ausland/Urlaub_Niederlande.pdf

Overview of travel options

All details are approximate. Deviations and changes are possible. (Status: 20.07.2025)

Travelling by public transport

By train

Groningen can be reached several times a day by German Rail. Due to bridge damage, there is currently no direct connection between Oldenburg and Groningen. From Oldenburg, take the train to Leer, where a permanent rail replacement service has been set up.

Oldenburg: Oldenburg main station (Bahnhofsplatz 12d, 26122 Oldenburg)

Groningen: Groningen Central Station (Stationsweg 4, 9726 AE Groningen)

Duration: 1:52-2:40 depending on connection.

Cost: 30-35 EUR. Cheaper prices possible with semester public transport pass, Sparpreis and Niedersachsen-Ticket.

For regular journeys, it may make sense to purchase a business BahnCard (administration portal: BahnCard).

The rail network is currently being further expanded by the Wunderline , the connection from Bremen to Groningen will be faster and more comfortable, as it will no longer be necessary to change trains in Leer.

By long-distance bus

There is a direct FlixBus connection between Oldenburg and Groningen several times a day.

Oldenburg: Willy-Brandt-Platz/ Karlstraße, 26123 Oldenburg (behind Oldenburg main station)

Groningen: Stationsweg 1012, 9726 AZ Groningen (in front of Groningen Central Station)

Duration: 1:35 hrs.

Cost: from 13 EUR.

Carpooling

Portals such as BlaBlaCar offer the possibility of carpooling to Groningen. Journeys are organised irregularly by private individuals and are therefore sometimes difficult to plan. Stops, time of day and frequency of journeys can vary greatly. However, if a journey is offered, this can be a cheap and fast alternative to the train and bus.

Duration: 1:40 hrs.

Cost: 7-10 EUR.

Use of the university's own means of transport

Vehicle fleet

Four vehicles are available through the university. Availability can be seen in the corresponding Outlook calendar (by vehicle licence plate number). A proposal for a driving licence must be submitted in order to use the university's own vehicles.

Duration: 1:25-1:50 hrs

Costs: 45-55 EUR (0.35 EUR/km)

Further information in the administration portal under CarSharing/Kfz.

CarSharing

The university also offers the option of using the car sharing provider Cambio for business purposes. The documents for applying for the official Cambio card and the proposal for a driving licence to use the service can be found in the administration portal under CarSharing/Kfz.

Duration: 1:25-1:50 hrs

Costs: Travel costs (kilometres + time price) per vehicle class (see costs)

By bus

The buses in Groningen are operated by Qbuzz. You can either buy individual tickets or use an OV-Card (subscription card). English-language travel information is available on the website 9292.

Selected routes:

• Groningen Central Station/Bus Station → UMCG: 8-15 min via line 5/6 or line 1/3/4.
• Groningen Central Station/Bus Station → RUG: 15 min via line 3/4.

By bike

Bicycles can be rented in Groningen via ListnRide, Fietsverhuurgroningen or OV Fiets (OV Fiets: requirement: personal OV-chipkaart - subscription rate for public transport).

E-scooters and scooters

E-scooters, such as those available in Oldenburg, are not permitted in the Netherlands. However, similar to e-scooters, it is possible to rent an e-scooter via an app (e.g. via felyx).

Alternatively, the RUG can be reached on foot in approx. 15 minutes and the UMCG in approx. 25 minutes.

Nina Löchte, Head of Research, Academic Career Development and International Affairs:

[email protected]

Prof Dr Andrea Hildebrandt, Vice Dean for Research and Groningen:

[email protected]

Daniela Gornyk, CBI (Cross Border Institute of Healthcare Systems and Prevention)

[email protected]

Dr Corinna Glasner, Cross-Border Coordinator Research and Education(Groningen - Oldenburg)

[email protected]

Dr Adriana Peréz Fortis, Coordinator Cross-Border Institute of Healthcare Systems and Prevention

a.perez. [email protected]

Prof. Dr Jolanda Smit, Director Graduate School of Medical Sciences:

jolanda.[email protected]

Dr Nicolien Wieringa, Research Office UMCG:

[email protected]

International Office UMCG:

[email protected]

On the website GrenzInfoPunkt of the Ems Dollart Region you will find further information on the subject of cross-border working and living.

• Living in Germany, working in the Netherlands
• Living in the Netherlands, working in Germany