Cross-Border Remote Work: Opportunities And Challenges For Employers

Key Take-aways

1. When working abroad, mandatory provisions of labor law applicable at the place of work must be complied with. Additionally, foreign visa and immigration requirements must be observed.

2. From a social security perspective, it must be assessed whether an international social security agreement is applicable.

3. From a tax law perspective, strict compliance with the applicable double taxation agreement and any additional international treaties is required.

1 Introduction

Our way of working has changed significantly in recent years. Remote work has become technically feasible in many professions, and for many employees, the possibility to work remotely is now a key requirement when looking for a job.