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Sander Michaël
Partner
Borgen Tax contributes to Taxand’s Economic Employer Survey 2026
Key insights for internationally mobile employees
We are pleased to have contributed to the latest edition of Taxand’s Economic Employer Survey, a practical reference for organisations managing an internationally mobile workforce.
The survey outlines how tax authorities in 42 jurisdictions apply the Economic Employer concept and highlights when wage tax withholding obligations may arise for host entities.
With cross‑border working continuing to shape global teams, this guide helps employers quickly identify situations that may require closer tax review.
Why the Economic Employer concept matters
With cross‑border working on the rise, understanding Economic Employer risks is more important than ever. Taxand’s Economic Employer Survey provides a practical first check on whether host entities may face wage tax withholding obligations, even when employees remain on a foreign payroll.
For the Netherlands, the survey confirms that the Economic Employer concept applies, with only a limited 60‑day exception in specific intra‑group cases. Recent guidance effective 1 January 2024 further clarifies how treaty positions must be assessed, depending on when a tax treaty was concluded.
The full analysis and country‑specific details are available in the survey.
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