In 2014-2015, the Mission Opérationnelle Transfrontalière (MOT) conducted a study on economic development in cross-border territories, focusing mainly on the borders that France shares with its neighbours. The MOT’s point of departure was the observation that the potential for economic development in crossborder territories is not sufficiently exploited. In addition, notwithstanding the free movement of capital, goods, services and people within the European Union, European governments adjust their tax and economic development policies without necessarily coordinating with each other. As a result, border territories are on the frontline of any ensuing discrepancies or synergies. Further, the question of cross-border employment is crucial for France, where 40% of European Union cross-border workers, i.e. around 380,000 workers in 2013, reside.