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.
Alexander Hoogenboom, scientific coordinator at ITEM, is the winner of the Ius Commune Prize of 2016. Alexander Hoogenboom won the 2016 Ius Commune Prize for his paper ‘In Search of a Rationale for the EU Citizenship Jurisprudence’. The prize was awarded at the 15th Ius Commune Conference on 24 November 2016.