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With the prevailing Coronavirus (COVID-19) it is recommended to work from home as much as possible. For frontier workers, however, working from home can be disadvantageous. This is because they then work in another country from one day to the next.

Last November, the European Commission (EC) sent the Netherlands an advice stating that the Netherlands should amend its tax rules. The Dutch tax rules prevent that pension accrued in the Netherlands can be transferred when you move abroad.

It was an inspiring morning on an early December day at Maastricht’s industrial-charm Eiffel-building.

Is there an impact of Brexit on corporate mobility in the form of companies incorporated in the United Kingdom making use of as cross-border mergers, conversions, divisions or seat transfers of SEs (hereinafter also ‘cross-border transactions’) in order to exit the United Kingdom towards Member S

More than ten years after the European Court of Justice ruled that the German Eigenheimzulage was in breach of European law, the EC also started questioning its successor, the Baukindergeld. ITEM had previously concluded that the Baukindergeld was in breach of European law.

In its

This blog is currently only available in Dutch.

This blog is only available in Dutch.

More than 17 million workers living or working in another Member State are exposed to possible violations of their rights, either because of poor implementation of EU rules, disinformation or lack of coordination among Member States. Therefore, the EU plans to set up a new authority that wil

As of 1 January 2019, the tax part of the tax credit will no longer be automatically granted to frontier workers who work in the Netherlands but do not reside in the Netherlands. This constitutes an obstacle for frontier workers. ITEM has already questioned this before.