De bevolkingsgroei daalt, de fiscale voordelen voor expats zijn niet aantrekkelijk genoeg en te weinig geschikte arbeidskrachten. Peter Wennink van techreus ASML, is niet blij met het ondernemersklimaat in Nederland. ASML dreigt met een vertrek naar het buitenland.

The Pandora Papers turned the spotlight on Wopke Hoekstra’s investment in an African safari company via a tax haven. Apparently, there was no tax evasion, but that does not seem to be the whole story. Martijn Nouwen, assistant professor in tax law, explains in Follow the Money how the safari enterprise…

People often say you should ‘do something that makes you happy’. Alumnus Benjamin Wegman certainly took that advice to heart. After graduating with a degree in tax law, he switched to brewing beer at a local brewery in Leiden.

It’s a given that in bankruptcy cases in the Netherlands, banks and the Dutch Tax and Customs Administration are prioritised as creditors. But not only is this outdated – there’s also another way to go about it, as revealed the PhD research conducted by Assistant Professor Ruben van Uden.

In a new Social Europe article, Salvador Santino Regilme, Associate Professor of International Relations at Leiden University, warns that the EU must radically rethink how it funds its security—before it is too late.

On 15 February 2022, Irma Mosquera Valderrama, Professor of Tax Governance, holder of the EU Jean Monnet Chair on EU Tax Governance EUTAXGOV and Principal Investigator of the ERC funded project GLOBTAXGOV, participated in the High-Level Webinar Taxation and Business in Africa.

If you incur professional expenses, such as professional association fees, you can offset these expenses against your salary, holiday allowance and year-end bonus via the Individual Choices Model.

A team of three Leiden tax law students have reached the finals of the most prestigious worldwide moot court competition in the field of international and European tax law.

De coalitie houdt woensdag en donderdag topoverleg over de koopkrachtdaling van 6,8%. Het kabinet wil deze ongekende koopkrachtval compenseren, maar hoe kan dat effectief en enigszins betaalbaar?

To get important topics such as climate and human rights higher on the agenda of listed companies, stakeholders other than shareholders and employees should officially be given more say. This is what Professor of Business Law Harold Koster said in his inaugural lecture on 18 March. He proposes introducing…

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If you are not eligible for university owned accommodation or if you prefer to buy or rent your own property there are a few things to take into consideration. The Service Centre International Staff can help you as well.

Mees Vergouwen heeft op 28 oktober de Mitchell B. Carroll prijs van de International Fiscal Association (IFA) ontvangen. De fiscalist won de prijs met zijn proefschrift over ‘botsende belastingregels’.

Voormalig demissionair staatssecretaris van Fiscaliteit en Belastingdienst Marnix van Rij gaf op 17 juni in samenwerking met universitair docent Esther Huiskers-Stoop een gastcollege over belastingrecht en duurzaamheid. Deze lezing werd op initiatief van student Darya de Wilt georganiseerd.

The extension of the Dutch government’s Covid-19 relief measures for businesses has ensured that in the last six months of 2020 the number of bankruptcies was at an all-time low. However, according to the Bijzonder Beheer Barometer (special risk management barometer) an initiative of PwC and the Department…

Mees Vergouwen heeft op 18 juni de dissertatieprijs van De Vereniging voor Belastingwetenschap gewonnen. Hij promoveerde in 2023 op een proefschrift over ‘botsende belastingregels’. De fiscalist kreeg de prijs voor het beste proefschrift van de afgelopen twee jaar.

When Professor of Tax Law Jan Vleggeert delivered his inaugural lecture in Leiden University’s Academy Building on 30 October 2020, only 30 people were allowed to attend due to coronavirus measures. On 10 June 2022, Vleggeert was therefore given the opportunity to deliver a lecture to a much larger…

Your income is structured in accordance with the Collective Labour Agreement for Dutch Universities (CAO). In addition to elements such as your salary, holiday allowance and end-of-year bonus, it also includes incidental bonuses for exceptional performance or exceptional working conditions. Allowances…

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In the podcast EU Scream, a non-for-profit organization based in Brussels, Martijn Nouwen tells about his research into communications about European tax rulings.

The launch of the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-avoidance Rules' generates strong interest among tax administrations.

For your commuting days, you can apply for a supplementary allowance in the Terms of Employment Individual Choices Model. You will not be reimbursed in full for your commuting expenses, but you will benefit from a tax benefit.

The Inter-American Center of Tax Administrations CIAT and the GLOBTAXGOV project have published the 'Toolkit for the Design and Effective Implementation of Domestic and International General Anti-Avoidance Rules'.

The benefits department of the Dutch Tax Administration has attempted to reach backroom agreements with the judiciary about the decision period in benefits cases. Lecturer in tax law Martijn Nouwen says this harms the legal protection of victims.

Press announcements are a good way to draw attention to the University’s achievements.

Much of Leiden University’s income comes from the government and the tuition fee (first income stream). Each year the Executive Board distributes this income among the faculties and institutes. For the sake of transparency, the University applies the First Income Stream Allocation Model. Alongside being…

The response of international organizations to the problems of cross-border death and gift taxation needs to be revisited, according to PhD candidate Vassilis Dafnomilis. PhD defence on 3 June 2021.

What are the sources of income of Leiden University? And how do we preserve the effectiveness and reliability of the University? Below you will find more information about our financial policy.

Nu belastingsystemen over grenzen gaan, speelt de politiek een steeds grotere rol. Irma Mosquera Valderrama pleit voor een wereldwijd, inclusief systeem.

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