The salary criteria for the 30% Rule and the Skilled Migrant Scheme
An article by Frank Mélotte in *Over de grens*, Issue 3, 2026.
Employer duty of care and cross-border tax changes
The Dutch Supreme Court has recently confirmed the outcome in the KLM pilots case. The case concerned two KLM pilots who lived in Switzerland and were confronted with Dutch income tax consequences following a change in the Dutch-Swiss tax treaty.
EOR in a three-country scenario: the risk of a permanent establishment in the state of employment
An article by Frank Mélotte in *Over de grens*, Issue 2, 2026.