EC deals with tax discrimination against mobile EU citizens

Differences in the tax provisions in the European member states still form a very difficult obstacle for citizens to leave their country of origin and seek work in another member state, or to go to another member state to live. Tax constraints may concern the country of origin or the country where citizens move to. The European Commission is planning to conduct research into the disadvantages which mobile EU citizens experience, due to the tax provisions in the various member states.

Insisting on changes

If cases of discrimination or infringements on the fundamental freedoms of the European Union are observed, the European Commission will make the national authorities aware of this and insist that the necessary changes are made. If the problems continue to exist, the European Commission can submit a so-called infringement procedure against the member states in question.


The mobility of employees is considered to be one of the most powerful driving forces for growth and employment in Europe. The European Commission will carry out this research in order to be certain that mobile EU citizens are not discriminated against. This research will focus on employees and self-employed people, as well as pensioners, for example.

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