Cross-border Taxation of Human Capital

Faculty of Law

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.

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.

None

Recommended prior knowledge
International and EU tax law