Global Mobility of Individuals - Contribution to OECD's Consultation
At the end of 2025, the OECD launched a public consultation on "Global Mobility of Individuals" and invited input from stakeholders on the tax challenges arising from new ways of working, including remote and cross-border work. Members of the Maastricht Centre for Taxation (MCT) welcome the OECD’s focus on these important issues, recognizing the growing importance of mobility of labour, and have contributed to the consultation.
The submission focuses on the taxation of cross-border and remote work, with particular emphasis on Article 15 of the OECD Model and social security legislation. A central argument is that tax treaty rules and social security legislation continue to operate largely in parallel rather than in a coordinated manner, leading to excessive compliance burdens, salary splitting, and adverse net-income effects for mobile workers.
The members of the MCT, among other things, propose that the OECD develop (optional) provisions to be included in the OECD Commentary or OECD Model to deviate from the place-of-work principle in certain situations, notably, when the employee works for a limited amount of time at home (home-working threshold) or at the employer’s head office (head-office threshold). The relevant bilateral thresholds should be aligned with social security legislation to avoid excessive administrative burdens and legal uncertainty.
The submission also addresses residence issues, including dual residence and rare cases of no residence, risks of low or non-taxation, which can arise when states create favourable regimes or non-tax policies like digital nomad visas, and non-competition clauses in light of modern work arrangements.
Read the submission on "Global Mobility of Individuals".
The MCT looks forward to continuing the discussion on this important topic!
Also read
-
Flour, family, and forward thinking: the evolution of Hinkel Bäckerei
In the heart of Düsseldorf, the comforting aroma of freshly baked bread has drifted through the streets for more than 130 years. Since its founding in 1891, Hinkel Bäckerei has evolved from a small neighborhood bakery into a cherished local institution.
-
Green school playgrounds boost concentration and wellbeing
Children at schools with green playgrounds are better able to concentrate and display more social behaviour. This is the conclusion of a follow-up study within the long-running project The Healthy Primary School of the Future .
-
Ron Heeren appointed fellow of the Netherlands Academy of Engineering
Professor Ron Heeren, distinguished university professor at Maastricht University (UM) and director of the Maastricht MultiModal Molecular Imaging Institute (M4i), was appointed as a fellow of the Netherlands Academy of Engineering (NAE) on Thursday 11 December.
