ITEM Research: Cross border impact assessment

ITEM investigates effects for border regions

This year, the Institute for Transnational and Euregional cross border cooperation and Mobility / ITEM will start investigating the effects of certain national and European laws and regulations for border regions. For it does not always seem to be obvious what effects (either ex-ante or ex-post) certain laws and regulations will have on border regions. Information about (anticipated) effects is lacking.

What are, for instance, the effects of the latest developments in Belgium concerning tolls for border regions? How attractive is it to work across borders considering the new plan for qualified non-resident tax liability (whereby more than 90% of the worldwide income has to be earned in the Netherlands in order to still be entitled to e.g. mortgage interest allowances)?

ITEM’s cross border impact assessment will be carried out on a yearly basis with the purpose of both revealing the effects for border regions and providing a scientific contribution to cross border mobility and cooperation.

For the 2016 assessment cycle, ITEM researchers (as well as researchers of other institutions linked to ITEM) have started the study in the spring of 2016 and will provide their findings by the end of the summer. These will eventually be compiled into a cross border impact assessment to which a large part of the programme will be devoted on ITEM’s annual conference in Maastricht on 28th October.

Thanks to primary service providers who work with cross border workers on a daily basis and other stakeholders who have provided input to this cross border impact assessment, ITEM has been able to produce a list of subjects. The following topics have been selected by ITEM for the 2016 cross border impact assessment:





Tax Treaty the Netherlands/Germany.

Focus on labour and pension


Employment services / structural organisation UWV / Sector plan.

Effect of current funding and mission of UWV on cross border employment services, labour market.


European Railway policy

Railway package European Commission.


Regulation (EC) No. 883/2004 — on the coordination of social security systems and the incorporation into the relevant national labour law (sickness, occupational disability)

Effects of the national implementation of the Regulation in Belgium, Germany and the Netherlands and potential role new European pillar for social rights.



What are the effects of the new Interreg Regulation, as to both the content and the process in (some) euroregions in Benelux/Germany?


Qualified non-resident tax liability (90% regulation)

Effects for people who are living in Germany or Belgium.


Recognition of diplomas in the Benelux/Germany, national implementation of Directive 2013/55/EU

Does the recognition play an inhibiting role for potential cross border workers? Where is a lack of harmonisation of promising trainings? What are the expectations of the transposition of the new Directive?


Proposal Posted Workers Directive (DirectiveCOM(2016) 128 final)

What effects can be expected from the proposed Posted Workers Directive for border regions in Benelux/Germany?


Flexibility of the Dutch AOW-age (state pension age)

Effects of flexibility for border regions.


Belgian tolls

Effects of Belgian tolls for border regions.

ITEM’s cross border impact assessment will become available as of October 2016 and will be discussed in detail during the annual conference of ITEM on 28th October 2016.

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