The topic of this thesis is the Dutch and German cabaret, with an emphasis on the language that is being used and the cultural characteristics that become apparent. Cabaret represents an important part of the Dutch and German culture, so it is no surprise that it thematises the most important events from the public life of the Netherlands and Germany, just like well-known people, the latest news, everyday topics etc. In the theoretical framework of this paper there will be a short overview of the history of cabaret in the Netherlands and in Germany, and the modern theories of cabaret from the most influential theorists of cabaret will be presented. Furthermore, the difference between cabaret and stand-up comedy will be explained, just like the connection between cabaret and television, and the cabaretist and the audience. Also more information will be given about the cabaretists Herman Finkers and Dieter Nuhr, and their performances which will be analysed - Oudejaarsconference and Der Jahresrückblick. In the analysis of this paper a comparison will be made between the Dutch and the German cabaret, and an attempt will be made to determine the linguistic and cultural differences and similarities between these two societies and nations based on the performances of these respected and beloved cabaretists.