Faculty of Law
Cross-border Taxation of Human Capital
Full course description
The course focuses on wage/income tax and social security contributions of employees and employers operating internationally:
- The employee living abroad and working in the Netherlands and
- The employee living in the Netherlands and working abroad. In case of employers: obligation to withhold tax and liability.
Special cases:
1. Hiring out of labour, posting, performing activities in two or more (Member) States;
2. Artists and sportsmen;
3. Cross border workers (Belgium and Germany);
4. Fiscal facilities (30%-arrangement);
5. Directors;
6. Pension;
7. Students.
Course objectives
- Students can recognize, analyze, interpret and classify the facts in a proper way; they can apply their knowledge and understanding in the given cases;
- Students can define and describe in depth the issues regarding to taxation and social security contributions in cross border labour situations; they have competence to apply the applicable rules;
- Students can apply the OECD Model (taxation) and Regulation 883/2004 and Regulation 987/2009 (social security contributions);
- Students can research, discuss and combine the fields of taxation and social security;
- Students can debate and criticize the (outcome of) current rules;
- Students can formulate and resolve the problems arising from cross border employment.
Prerequisites
None
Recommended prior knowledge
International and EU tax law
Recommended reading
Most important literature:
- K. van Raad, Materials on international & EC Tax Law, Volume I and III, latest edition, International Tax Center Leiden
- Reader with several loose-leaf texts
TAX4009
Period 4
3 Feb 2025
4 Apr 2025
ECTS credits:
6.0Instruction language:
EnglishCoordinator:
Teaching methods:
PBL, Lecture(s), Assignment(s)Assessment methods:
Written exam, AssignmentKeywords:
INTERNATIONAL TAX LAW ON HUMAN CAPITAL, EU SOCIAL SECURITY LAW, CASE LAW