PhD Research titled 'Effective Cross-Border Pension Information in the Face of Multi-Level Legal Systems'Effective pension information takes a central role in securing one’s pension adequacy. Pension information gains importance in planning for retirement in cross-border cases, as mobile citizens are faced with multiple (layered) legal systems, a multitude of poorly aligned retirement systems, and diverging taxation systems. The aim of this research is to explore what impediments for providing effective provision information lie in the regulatory frameworks, governing the taxation of statutory, occupational and personal pensions in cross-border cases between the Netherlands and Germany. This general research objective is actually threefold, and the following sub-objectives can be distinguished. As a first step, a theoretical and conceptual framework has been set up, delineating the notion of effective pension information, while building on the widely-used Dual Process Theory. This allows for the assessment of the ‘fitness’ of the (fiscal) regulatory frameworks as they stand. Second, the national (fiscal) regulatory framework in the Netherlands and Germany, as well as on a European and international level – governing the taxation of cross-border statutory, occupational and personal pensions – are outlined, and compared from a legal perspective. The third objective (‘synthesis’) is the evaluation of the legal frameworks on the basis of the evaluation framework. Building on this, the ‘fitness’ of the (fiscal) legal frameworks at the national, European and international level shall be assessed, focusing in particular on any deficiencies that have a potential detrimental effect on the provision of effective information. This evaluation enables to formulate points for improvement and recommendations. In fine, legal and non-legal interventions are put forward in order to ensure, and potentially foster, the effectiveness of cross-border pension information.

Teaching the course Introduction to International and European Tax Law

Teaching various courses in the field of International/European taxation; (cross-border) wage- and income taxes.