PhD Position ITEM: Qualification problems: between social security and supplementary pension

The European Commission aims at the specification and stimulation of an adequate pension. European countries have initiated reforms of pension systems not only to provide an adequate pension but also a financially sustainable pension system. These reforms, however, all have a national focus. The pension systems of the European countries show a wide variety. In some countries, for instance, the emphasis is on the first pillar pension (social security), while in other countries the second pillar pension is important, whereas in an internal situation, both pillars mostly are attuned to each other.In cross-border situations, an entirely different legislation (Regulation 883/2004) applies to first pillar pensions than to second pillar pensions (tax treaties).

Also the tax treatment of the pension is not the same in every country (not every country e.g. allows premium deduction or provides exemptions during the acrual phase based on the same conditions). The problems are aggravated because the one and the same pension can be characterized differently. When a mobile employee builds up a pension in cross-border situations, he will be confronted with the problems of this pension qualification. Depending upon the qualification, he may or may not qualify for tax relief concerning the pension accumulation, but he may also encounter favourable or less favourable tax consequences if the pension is paid out. The aim of this research is to reach common criteria that from a European perspective can be applied in cross-border pension situations, resulting in an equal tax treatment guaranteeing the free movement of workers.

Requirements

• 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 thirth 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: http://www.maastrichtuniversity.nl > Employees > A-Z.

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. http://www.maastrichtuniversity.nl

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 (anouk.bollen@maastrichtuniversity.nl) or Ms. M.J.G.A.M. Weerepas (marjon.weerepas@maastrichtuniversity.nl).