Hard and soft G in Dutch (Dutch: harde en zachte G) refers to a phonological phenomenon of the pronunciation of the letters ⟨g⟩ and ⟨ch⟩ and also a major isogloss within that language.
In northern dialects of Dutch, the letters represent velar ([ɣ] and [x], respectively) or uvular fricatives [χ], the so-called hard G.
However, in most northern dialects, the distinction is no longer made, with both sounds pronounced as [x] or [χ]. In those dialects that merge ⟨g⟩ and ⟨ch⟩, it is still possible for some speakers to pronounce ⟨g⟩ as [ɣ] intervocallically.
In many southern dialects of Dutch, ⟨g⟩ and ⟨ch⟩ represent front-velar fricatives ([ɣ̟] and [x̟]), the so-called soft G.
Hard ⟨g⟩ pronunciation:
⟨g⟩ represents [ɣ], [x] or [χ], a voiced velar, a voiceless velar or a voiceless uvular fricative, depending on the dialect.
⟨ch⟩ represents [x] or [χ], a voiceless velar or a voiceless uvular fricative, depending on the dialect.
Soft ⟨g⟩ pronunciation:
⟨g⟩ represents [ɣ̟], a voiced front-velar fricative.
⟨ch⟩ represents [x̟], voiceless front-velar fricative.
The hard ⟨g⟩ is used primarily in the northern part of the Dutch language area in Europe:
All of the Netherlands, except the provinces of Limburg and North Brabant, and some dialects of Gelderland and Utrecht
Most dialects of West Flanders and East Flanders. Those dialects, both in Belgium, as well as the ones of Zeeland, realise ⟨g⟩ as [ɣ ~ ɦ], and ⟨ch⟩ as [x ~ h]. Since those dialects usually feature H-dropping as well, ⟨g⟩ does not merge with ⟨h⟩.
The soft ⟨g⟩ is used primarily in the southern part of the Dutch language area in Europe:
The Netherlands
The provinces of Limburg and North Brabant.
Parts of the province of Gelderland namely the Bommelerwaard, Betuwe, the region surrounding and including Nijmegen, Land van Maas en Waal, the southern part of the Veluwe and the Achterhoek.
The southeastern part of the province of Utrecht.
Dutch-speaking Belgium except for most of West Flanders and East Flanders.