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. International and European rules on the...
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. The so-called cross-border value transfer of pensions...
It was an inspiring morning on an early December day at Maastricht’s industrial-charm Eiffel-building. A spacious and pleasant environment, framed with an engaging meeting format, invited the participants to find collaborators, promote their initiatives or simply brainstorm ideas about community and...
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...
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. We now await the...
In its judgment of 19 September 2019, the ECJ ruled that Dutch legislation excluding frontier workers residing in the Netherlands but working as a mini-jobber in Germany from the Dutch social security system is compatible with EU law. If the Hoge Raad follows the approach taken by the ECJ, the...
This blog is currently only available in Dutch.
Op 22 mei 2019 verscheen de ‘Atlas voor gemeenten 2019’. De 50 grootste gemeenten van Nederland worden jaarlijks met elkaar vergeleken. Dat kunnen verschillende beleidsterreinen zijn waar lokale, regionale en centrale overheden zich mee bezighouden...
This blog is only available in Dutch.
Als je woont of werkt in een grensregio zijn daar zowel voor- als nadelen aan verbonden. Laat ik met het belangrijkste nadeel beginnen: Voor landelijke gebeurtenissen ben je een eind weg van daar waar het meest gebeurt. Dat zijn de grote Randsteden: als je pech...
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 will...
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. Recently, the European Court...
