Taxation of remote workers

Quick summary: What’s this booklet about?

In recent years, there has been an increase in the number of remote workers all over the world. On a global scale, (already) 16% of all companies are fully remote and 62% of all workers claim to work remotely at least occasionally. Experts expect that the number of remote workers will increase even more in the near future. The wide proliferation of remote work may lead to a clash between the laws of (i) the country where the remote worker is based and (ii) the country of the employer. The purpose of this e-book is to add more clarity with regard to the taxation of remote workers and their obligations to pay social security contributions. We also discuss the tax risks pertaining to the creation of a permanent establishment by remote workers.

By reading this book, you will learn:

• INTRODUCTION
• TAXATION OF REMOTE WORKERS
• SOCIAL SECURITY CONTRIBUTIONS FOR REMOTE WORKERS
• CREATION OF A PERMANENT ESTABLISHMENT BY REMOTE WORKERS
• CONCLUDING REMARKS