Research line 1
Taxation of cross-border employment and pensions
Within this key area we focus on cross-border employment of workers (including expats) and cross-border activities of self-employed persons. Our research addresses both the tax issues as well as issues of collection of social security contributions these persons may be confronted with. This research is not limited to active employment situations but also included the period of retirement and the problems that may occur when a person who moved across borders passes away.
While migration is not only important to the Maastricht EUregion at large, the questions on cross-border taxation of natural persons has an important impact on society and migration, not only in an EU setting but also far beyond.
Research areas covered within this theme are wage taxes, income taxes, social security, gift taxes, estate and inheritance taxes, bilateral tax treaties and European tax law, next to related civil law areas as the law of succession. In essence, any tax related migration issues is covered by this research area as far as natural persons are concerned.
|Anouk Bollen||Elianne Janssen||Marcel Schaper|
|Bastiaan Didden||Sander Kramer||Kerstin van de Ven|
|Kilian Heller||Rainer Prokisch||Marjon Weerepas|