1. Increase of Dutch low VAT rate: The dossier explores the potential cross-border effects of the increase of the low VAT in the Netherlands. The research focused on providing an ex ante estimation of the economic consequences of the increase.
  2. Qualifying Foreign Taxpayer Obligation (“90% rule”): Researchers aimed at examining trends over the 2013-2016 period to see if notable changes occurred in the number and composition of non-resident employees in the Netherlands after the 90%-rule came into force.
  3. Retirement ages in NL/BE/DE: The dossier consists of an analysis of the border effects of different national regulations on retirement age. The analysis is multidisciplinary in that it includes several perspectives (taxation, social security and pensions).
  4. Baukindergeld: Ex ante research on the proposed German Baukindergeld. The dossier examines the cross-border effects of the measure in-depth and explores possible solutions to improve the legal regime for frontier workers.
  5. Social security of non-standard workers: The dossier assesses the position of the non-standard worker by analysing existing legislation on social security (ex post).
  6. Student dossier: ‘Experiment gesloten cannabisketen’: The dossier comprises an ex ante assessment of the cross-border effects connected to the proposed Dutch pilot project on legal cannabis cultivation.

Summaries Cross-Border Impact Assessment 2018

▶️ In English
▶️ In Dutch