Lunch Seminar with Jana Tepperová

Personal income tax and social security contribution in cross-border situations within the EU – different aspects of coordination of tax and social security

Jana Tepperová, Ph.D., University of Economics, Prague

The EU Member States are free to design their personal income tax and social security systems as they choose. Neither personal income tax nor social security is harmonized within the EU. Without the coordination, the mismatches among the systems would create hindrances to free movement of persons and services. Personal income tax coordination is governed by respective double tax treaties among the Member States. Coordination of the social security systems is under the baton of EU Regulation on coordination of social security. In cross-border situations both double tax treaties and EU Regulation apply. As there are differences as to which principles and rules are applied, individuals can get into all kinds of situations leading to various sum of payroll duties, which could be possibly considered discriminatory. Thus, it is important to:

• discuss the similarities and differences in double tax treaties and EU regulation on coordination of social security,
• identify the problems arising from the differences,
• discuss possible solutions to prevent undesirable outcomes.

The fact that the European Commission is aware of these issues is clear from the outcomes of the expert groups such as FreSsco, which also provides some of the possible solutions. However, some of the proposed solutions seem to be quite theoretical, as their implementation could bring more fog to the practical application rather than desired light.

The seminar is free to attend, but registration is required. Please register no later than 14 november 2016 by e-mailing seminar.jur@cbs.dk

Refreshments will be served