1. German car toll: Research focused on the potential effects of the proposed German toll legislation. The dossier includes a survey carried out among Dutch and German drivers, and interviews with German experts from the tourism, marketing, and retail sectors.

2. Tax Treaty Netherlands-Germany: Follow-up to the ITEM cross-border impact assessment 2016 by drawing a comparison between the income situation of frontier workers (Dutch and German) and their neighbours and colleagues.

3. Social security: Research focused on the ex ante analysis of the proposed amendments to EU Regulation No 883/2004 and 987/2009. The focus is on cross-border social security in long-term care, unemployment benefits, family benefits, and social benefits for EU citizens who are not economically active.

4. (Im)mobility of Third Country Students: Analysis and evaluation of European and national student immigration policy from a Euregional perspective. In particular, the research focused on the question whether there is a border region penalty for students from third countries, whereby they experience more obstacles than students who live and work or study in the same Member State.

5. Belgian Passenger Name Records Regulation: Dossier research focused on evaluating the potential impact of the proposed Belgian measure of processing passenger name records on cross-border mobility. The dossier also aims at identifying possible conflicts between the proposed measure and European law.

6. Qualifying Foreign Taxpayer Obligation (“90% rule”): Analysis of non-resident workers in the Netherlands as of 1 December 2014. The purpose of the research is to provide an estimate of the potential cross-border impact of qualifying foreign tax liability (90% rule), which entered into force on 1 January 2015.

Summaries Cross-Border Impact Assessment 2017

▶️ In English
▶️ In Dutch