Many employees are currently working from home because of COVID-19, but for some, that can mean working from abroad. Many employees are currently working from home because of COVID-19, but for some, that can mean working from abroad. This could be, say, because they have a second residence abroad and decide to spend some time there, or they want to live as ‘digital nomads' and embrace a different working lifestyle, including time abroad. Employers are also starting to thinking about integrating