• 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.

This course is offered by the Faculty of Law.

The course focuses on wage/income tax and social security contributions of employees and employers operating internationally:

1. The employee living abroad and working in the Netherlands and
2. 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.

Most important literature:

1. K. van Raad, Materials on international & EC Tax Law, Volume I and III, latest edition, International Tax Center Leiden
2. Reader with several loose-leaf texts

Recommended prior knowledge

• International and EU tax law