Atlas | Cross-border Labor
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Cross-border Labor

Every year, the Caribbean territories of the Kingdom of the Netherlands welcome thousands of foreign employees, who visit here to work in temporary jobs, for example in connection with the construction or renovation of a hotel, maintenance work, or entertainment.


Cross-border labor may give rise to an obligation to pay wage tax and/or personal income tax. Similarly, social security contributions may be payable also. In many cases the risk exists of double taxation, if the worker’s country of residence also claims a right of taxation. Highly-qualified expatriates are offered tax advantages. Expert tax assistance from the Tax Partners at ATLAS is indispensable in such situations.