Research Highlights

I. MACIMIDE conference 2017, Monday 10 April, in particular panels on ‘Transnational Families’ organised by Ester Serra Mingot and Joan van Geel and on ‘Citizenship and Immigration’ organised by Gerard-Rene de Groot and Maarten Vink.

On April 10, 2017, the Maastricht Centre for Citizenship, Migration and Development (MACIMIDE) held its annual conference. The conference was organized around four main thematic panels: Citizenship and Immigrant Integration, Cross-border Mobility, Migration and Development, and Transnational families, each with their own panels. During the panels, doctoral and postdoctoral researchers working in the areas of citizenship, migration and development were offered the opportunity to present their research, gain senior feedback, and expand their research networks.

Organized and developed with the participation of FASoS staff members and PhD students, the panel on ‘transnational families’ attracted the attention of several young researchers from within and outside Europe. The topics presented by the researchers were diverse: reverse economic remittances within Ecuadorian transnational families, social protection for Sudanese families across borders, mobile Ghanaian youth negotiating their educational realities, and cross-border mobility and education among South Korean families in Beijing. The common denominator of these presentations was that all presenters critically engaged in unpacking theoretical and conceptual constructs, which spurred a lively discussion. A total of eight interesting presentations, followed by fruitful feedback provided by senior researchers and an engaging audience, made this panel rewarding for participants and visitors of the conference.

II. ITEM publication ‘Beyond the Refugee Crisis’ co-edited by Marloes de Hoon with also chapter contributed by Marloes

Together with five PhD researchers from the Law faculty, Marloes de Hoon published the ITEM volume ‘Beyond the refugee crisis: A reflection from different perspectives on the Dutch case ’. Under the umbrella of the Institute for Transnational and Euregional Cross-border Cooperation and Mobility (ITEM), different academic disciplines were brought together to gain insight into the situation of asylum seekers and refugees who recently arrived in the Netherlands. Various topics were covered, including access to social welfare benefits and pensions for refugees and the impact of criminal law on residence permits.

Marloes’ contribution to the brochure deals with onward residential mobility of refugees in the Dutch context. It addresses the limited freedom of choice as to where asylum seekers are allocated after having been granted asylum. At the same time, it is assumed that people will remain mobile after having been accommodated in a private dwelling. As various location-specific resources that asylum migrants need to rebuild their lives are not equally spread across the country, onward relocations are expected to be mostly toward the cities. Based on a literature review covering both theoretical and empirical contributions, expectations regarding initial and subsequent choices of new refugee groups in the Netherlands are explored.

The chapter outlined above is a preliminary description of the scientific findings on relocation trajectories of asylum migrants in the Netherlands. In her dissertation, Marloes will analyze patterns in residential trajectories among earlier cohorts of refugees. Her current (sub)project focuses on onward international moves and the role of (EU) citizenship in these mobility outcomes. The PhD project is part of ITEM and supervised by Maarten Vink and Hans Schmeets.

PhD candidate Marloes de Hoon

PhD candidate Marloes de Hoon

III. The Qualifying Foreign Taxpayer Obligation (“90% rule”): A Quantitative Ex-Ante Impact Assessment – Maarten Vink, Johan van der Valk, Marcel Schaper, Lea Smidt

The dossier is part of the Cross-Border Impact Assessment 2017 and analyses the population of non-resident workers in the Netherlands as of 1 December 2014 to estimate the potential cross-border impact of the qualifying foreign taxpayer obligation (“90% rule”) that took effect on 1 January 2015. The legislation establishes that non-resident taxpayers in the Netherlands may benefit from the same deductions and tax credits as resident taxpayers only if they earn 90% of their global income in the Netherlands. The Court of Justice of the EU has already established in 2016 that this legislation infringes on the principles of freedom of movement for workers.

By providing a statistical overview of non-resident employees in the Netherlands one month before the 90% rule took effect, based on data from Statistics Netherlands, this ex-ante assessment provides a preliminary benchmark for a measure of the impact of the new tax regime. Future impact assessments can estimate the ex post effects of the legislation on the aforementioned principles of European integration against this benchmark. The study finds that the 90% rule likely reduces the positive effects of EU labour mobility, especially in the Dutch border COROPs. While some workers may be willing to move to the Netherlands, others might seek to change their employer to benefit from tax deductions in their country of residence. Besides counteracting the application of EU rights and principles, this has potentially adverse effects on investment and skills in the border regions.

Cover of Dossier
‘The Qualifying Foreign Taxpayer Obligation’