Thanks NJMGG, yes there is a regulation in Germany for Hauptwohnsitz and Zweiter-, I have option to register my second one in Germany. Unfortunately it does not save us the problem of needing one address in Netherlands for my working permit and one in Germany for my wife's working permit. By the way, I am still not quite clear how the "finanzamt" reinforce the 183 days /year tax residence policy. knowing most of the people are not as important as Schumacher who deserve one officer physically sitting in front of his second home counting the nights.

Yes, MVN, the employer will deal everything for me on visa, relocation, paperwork etc. I just would like to make it clear on the Netherlands regulation on my own in the meanwhile. While living and working in Germany for many years, my wife and I did not feel too much differences being non-EU citizen until this moment when I change the country to work. Besides the hassle of residence address, we've been literally asked to hand in marriage certificate legalized in country of origin, knowing we actually get married in Germany. That means I have to take a flight to China, get my marriage certification translated from German to Chinese, then legalize by local authority who didn't know we got married in Europe, translate back to English, legalize again in Dutch embassy in Beijing and bring back to Europe. I guess those rules works well for EU citizen living in EU and non-EU citizen living in their original country, but for non-EU citizen living in EU, it is making things more complicated. Likely I am gonna skip that part since my wife is enjoying her work and life in Germany and got no problem simply driving cross the boarder to Netherlands with her German residence permit.

Since my wife will work in Düsseldorf, one of us has to cross the border if we want to live together.

Thanks for the reply. Yes, this is also what my relocation service officer just confirmed. Only EU nationals can work in one country and live/pay tax in the other. Though I cn't agree with the official message behind it i.e. EU national can feel free to live with their family wherever they are located and non EU national, paying the same amount of taxes and contributing the same, have to be (officially) separated with their family in such case.

Thanks Nijmegengirl for the reply. I am thinking about the same (i.e. living in Germany while working in Nijmegen). However, I just realized that if I officially register in Germany as my main location, which, I guess imply a longer than 180day residence in Germany then I am considered as tax residence in Germany, subsequently I am supposed to pay tax for both Dutch and German goverment, altough supposedly I could get a little back in tax return, if I am lucky. Don't know how your German colleagues, living in Germany and working in Nijmegen is dealing with such double taxation.