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    Working from home will disadvantage cross-border workers unless rules are changed

    19-11-2021

    Unless the EU rules and tax treaties are amended, some cross-border workers will soon have to pay tax in two countries: in their country of residence for hours spent working from home, and in the country in which they work for hours spent in the office. Since COVID-19 has made working from home often no longer a choice, the Dutch, German and Belgian governments have exempted cross-border workers from the usual rules until the end of 2021. But no such arrangements have been made for 2022.

  • ITEM Cross-Border Impact Assessment 2021 published

    19-11-2021

    Due to the Corona crisis, also many cross-border workers are forced to work in their home country. They have been asked not to cross the border to come to their office situated in the neighbouring country. At the moment, this is only possible because the Dutch, Belgian and German governments have agreed on special exemptions from certain rules until the rest of this year. Otherwise, these frontier workers would face major changes with respect to their social security contribution, taxes and health care. But what, if governments and employers from now on will permanently stimulate that employees work more days from home? ITEM has found out that this would have tremendous consequences for cross-border work if legislation does not change accordingly. This is one out of four case of this year’s research into border effects.

  • Stylised picture of Hugo Grotius with the text: Symposium: Let the future generations escape. Symposium on the human rights of future generations during the Hugo de Groot (Grotius) year

    Conference on the Human Rights of Future Generations

    28-10-2021

    On 18 & 19 November, Loevestein castle, in collaboration with Maastricht University’s Centre for Human Right and the Lab Toekomstige Generaties (Lab Future Generations), will organise a conference on the human rights of future generations. 

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    Hestia grants for talented UM researchers

    15-07-2021

    The Dutch Research Council (NWO) today awarded a Hestia grant to two researchers, who will receive a UM appointment funded by the ‘Hestia – Impulse for Refugees in Science’ pilot, which was launched in 2018.

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    Success factors for cross-border real estate transactions: information and patience

    08-06-2021

    Buying a house abroad, with the complex procedures of rules and formalities that apply in the world of real estate transactions, one might wonder: what obstacles might I encounter? In her dissertation, Katja Zimmermann examined the operation and obstacles of various land registration systems. Her research resulted in well-considered proposals for the facilitation of cross-border real estate transactions.

  • Maastricht Study Group for Critical Approaches to International Law host online workshop

    21-05-2021

    On Thursday 20 May, the Maastricht Study Group for Critical Approaches to International Law hosted its first external event, an online workshop entitled Narratives of International Law. With 3 panels, a total of 17 panelists joining from 4 different continents, from students to professors, the workshop provided many diverse and stimulating conversations on what international law is, and what it could be. 

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    Best Defendant memorandum Award voor Tax Moot Court team

    29-04-2021

    From March 28 - April 2, 2021, Maastricht University competed in the International and European Tax Moot Court Competition 2020 – 2021 organized by the Institute of Tax Law of KU Leuven and the IBFD in cooperation with Deloitte.

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    ITEM focal point taken up: addition to Dutch qualification policy for German social insurance schemes

    17-02-2021

    The Dutch Ministry of Finance has updated the guideline on the tax qualification policy of foreign social security schemes. According to expertise centre ITEM, the addition concerning certain German social insurances is a positive development, which is in line with their vision and commitment in respect of cross-border pension regulations. The tax treatment of, among others, liberal professions and professional soldiers is addressed.

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    Survey - ITEM Cross-Border Impact Assessment 2021

    18-12-2020

    The consultation round on the upcoming ITEM Cross-Border Impact Assessment 2021 is herewith launched! Grab the opportunity to share your experiences with ITEM! Dossier suggestions can be made up to and including 18 January 2021.

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    ITEM Cross-Border Impact Assessment 2020 published

    20-11-2020

    In border regions, national approaches to managing the corona crisis sometimes seem absurd. This is shown by the Cross-Border Impact Assessment 2020 that expertise centre ITEM publishes today. The report on the cross-border coordination, or non-coordination, of crisis response during the ‘first wave’ of the COVID-19 pandemic is one of six dossiers that examine the impact of policy and legislation on cross-border regions.

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