Tax Implications of a Cross-Border Fellowship

Pro Publico matched the School for Moral Ambition with DLA Piper‘s Amsterdam team to deliver pro bono legal support on cross-border tax and payroll compliance.

The Challenge: EU Employment Is More Complex Than It Looks

Working across EU member states creates real legal complexity. When fellows split their time between two countries, questions of tax liability and social security quickly multiply.

For a small, mission-driven organisation, these questions are urgent – and expensive to answer without qualified help.

The Beneficiary: Empowering the Next Generation of Changemakers

The School for Moral Ambition (SMA) empowers talented young professionals to direct their skills toward the world’s most pressing challenges. Through its fellowship programme, SMA places exceptional people inside leading institutions in Brussels, contributing to policy and advocacy at the heart of EU decision-making.

SMA operates through both a Belgian and a Dutch entity. Fellows split their working time between Brussels and the Netherlands. The organisation needed clarity – for itself and for its fellows – on their respective tax and social security obligations across both jurisdictions.

Without guidance, fellows risked unexpected personal tax liabilities. SMA, as the responsible organisation, risked compliance gaps it didn’t know existed.

The Match: DLA Piper Steps In

SMA’s request was specific: pro bono legal support covering payroll and fiscal compliance for cross-border employment within the EU.

Pro Publico identified the right fit and brought in DLA Piper. One of the world’s leading law firms, DLA Piper brings depth in European employment and tax law. Its Amsterdam team took on the matter, with the collaboration established through pro bono lawyer Sylvia Gampritsou.

The Work: Specific, Actionable, Jurisdiction-by-Jurisdiction

DLA Piper’s Amsterdam team analysed SMA’s situation in detail. They covered two distinct scenarios: fellows employed under a Dutch contract working in Belgium, and fellows employed under a Belgian contract from other EU countries.

For each group, the team provided clear guidance on tax filing obligations, social security coverage, required certifications, and the documentation that both SMA and its fellows should maintain. They also flagged specific compliance steps – including filings and notifications – that SMA needed to take as an employer operating across borders.

The advice was practical and directly usable. It gave SMA a clear picture of what was already in order and what still needed attention.

The Result: Clarity Where It Counts

“Thank you so much for this – this is exactly what we needed. It’s a huge relief to have this clarity,” said Catarina Araujo, People & Finance Operations at SMA.

That relief is the point. Pro bono legal support of this quality – specific, cross-jurisdictional, actionable – is rarely accessible to organisations at SMA’s scale without significant cost. DLA Piper made it possible, free-of-charge in consideration of the societal value of SMA’s work.

Fellows now understand their obligations. SMA knows what to file, what to keep, and where to watch for risk. They can focus on what they do best: building a generation of leaders committed to the public good.

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Thanks to @SylviaGampritsou, @DLAPiper @CatarinaAraujo, @RubenTimmerman, @BarentBos, @Jan-WillemVanPutten,  @SchoolforMoralAmbition, @FrancescoZatelli @ProPublico

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