PhD Position ITEM: Cross-Border Liability in Subcontracting Chains

PhD Position ITEM – The Institute for Transnational and Euregional Cross Border Cooperation and Mobility is looking for a PhD Candidate Cross-Border Liability in Subcontracting Chains (Grensoverschrijdende inleners- en ketenaansprakelijkheid)

Specifications – (explanation)

Location Maastricht, Faculty of Law, Bouillonstraat 1-3
Function types PhD positions
Scientific fields Law
Hours 38.0 hours per week
Salary € 2125 – € 2593
Education University Graduate
Job number AT2015.100
About employer Maastricht University (UM)
Short link

Job description

Cross-border employment involves a number of thorny issues. With respect to the cross-border hiring of contractors or subcontractors, a key question is the country in which income taxes and social insurance deductions are to be paid. The subject of cross-border employment has received considerable attention of late. The European labour market, fraudulent employment constructions and the free movement of services are the primary reasons for this. Countries try to resolve problems by adopting new legislation and stronger law enforcement. Changes are currently being introduced at the European level as well.

Rules for liability in the subcontracting chain can be used in cases in which the payment of taxes and social insurance obligations does not occur in the usual manner. Subcontracting chain liability makes it possible to hold parties liable for the collection of taxes and insurance deductions other than the party owing the taxes. The applicable law contains numerous conditions. An important question is whether current Dutch law allows for the collection of unpaid taxes from a third party found liable for payment of such taxes if that party resides abroad. An unequivocal answer has not always been given in the Netherlands. A possible conflict with the free movement of services plays a role in this discussion. Also implicated is the free movement of workers. It would be very useful to know whether Belgium and Germany have comparable chain liability laws and how these countries deal with cross-border liability. Both legislation and jurisprudence are important in this regard. The aim of the research is to determine how The Netherlands, Belgium and Germany deal with cross-border liability in subcontracting chains and to make proposals for a possible change with respect to cross-border liability.


  • You must have a Master degree in law or an equivalent academic degree in law;
  • You should have an excellent command of English, Dutch and German;
  • Strong analytical capacity;
  • Good organisational skills.

 Conditions of employment

Temporary employment for 3 years. The first year will be a probation period, after a positive assessment the position will be extended with another 2 years. Your salary would be € 2.125,00 gross per month in the first year up to € 2.593,00 gross per month in the fourth year according to the PhD-student salary scale. Each year an evaluation will take place.

The terms of employment of Maastricht University are set out in the Collective Labour Agreement of Dutch Universities (CAO). Furthermore, local UM provisions also apply. For more information look at the website > Employees > A-Z.

Contract type: Temporary, 3 year

Application procedure

Candidates are invited to sumbit their application consisting of:

  1. A letter of motivation stating the candidate’s qualifications and reasons for interest in the position
  2. A full CV
  3. A grade transcipt of previous education at Master level

The deadline for submitting your application is 21 June 2015.

Please send your application electronically to pzfdrvacature@maastrichtuniversity.nlPlease mention the vacancy number.

Maastricht University

Maastricht University is renowned for its unique, innovative, problem-based learning system, which is characterized by a small-scale and student-oriented approach. Research at UM is characterized by a multidisciplinary and thematic approach, and is concentrated in research institutes and schools. Maastricht University has around 16,000 students and 4,000 employees. Reflecting the university’s strong international profile, a fair amount of both students and staff are from abroad. The university hosts 6 faculties: Faculty of Health, Medicine and Life Sciences, Faculty of Law, School of Business and Economics, Faculty of Humanities and Sciences, Faculty of Arts and Social Sciences, Faculty of Psychology and Neuroscience.

Faculty of Law

The Faculty of Law contains six departments:Private Law (Civil Law, Company and Business Law), Public Law (Constitutional, Administrative and Social Law), International and European Law, Criminal Law and Criminology, Foundations and Methods of Law and Tax Law. Research is conducted within the inter-faculty research schools Ius Commune and Human Rights and in the faculty research institutes, one of them being the Maastricht Graduate School of Law.

The Maastricht Graduate School of Law offers PhD researchers and talented students research-, supervision- and education-facilities.

PhD researchers join the faculty department in the field linked to the theme of their research proposal.

Additional information

Maastricht University has recently founded a new Institute for Transnational and Euregional Cross Border Cooperation and Mobility (ITEM). ITEM is an initiative developed by the interfaculty Maastricht Centre for Citizenship, Migration and Development (MACIMIDE), in cooperation with the province of Limburg and the municipality of Maastricht as part of the “Limburg Knowledge/Axis” cooperation. Within the scope of MACIMIDE researchers of various UM faculties collaborate closely in the research fields of migration and development issues, citizenship, nationality and integration, international family relationships, European and international immigration law and right of asylum, work mobility, social security, tax law and pensions. The goal of ITEM is to increase cross-border mobility and to analyse the functioning of a regional labour market in the Maas-Rhine Euregion. ITEM aims to achieve these goals by means of research, consultancy, education, training and expert meetings.

For further information in regard to this vacancy, please contact Ms. A.H.H. Bollen-Vandenboorn ( or Ms. M.J.G.A.M. Weerepas (