About
Sander Kramer is an Assistant Professor at the Faculty of Law, Maastricht University, specializing in Tax Law and affiliated with the Maastricht Centre for Taxation and the Institute for Transnational and Euregional Cross-border Cooperation and Mobility. His research focuses on EU tax law, cross-border labor mobility, social security compliance, and pension taxation.
- PhD in Fiscal Problems in the Internal Market
Research interests include transnational legal compliance, A1-certificate fraud, pension mobility, and barriers to integrated labor markets in the EU. His work addresses policy challenges in cross-border regions, with a particular emphasis on social security systems and EU tax law harmonization.
Recent publications analyze the CJEU’s role in reconciling Article 18 with pension taxation, the European Capital Market Union, and barriers for third-country nationals in cross-border labor markets. These studies highlight interconnected themes of globalization, legal frameworks, and fiscal reform.
