EMEA: Post-COVID-19 cross-border remote working - managing tax risks

In brief

The pandemic has impacted our lives in many ways, but for many of us, one of the most affected areas has certainly been work.

COVID-19 has indeed led to an unprecedented need and demand for remote working. In recent months, many people have been forced or have chosen to work from home and/or in locations outside the jurisdictions where their companies typically operate or are located. While the legal consequences for companies are the first to come to mind, there are also tax risks that companies need to manage. International tax exposure arising from remote work is real, applicable to both employers and employees, and should not be ignored.


Contents

GPH Remote Working Tax_page1

The EMEA tax team has developed a document in order to guide organizations through the key tax considerations they should bear in mind when considering extended remote-work policies aiming to provide flexibility for the benefit of both employees and employers.

Key contacts for EMEA jurisdictions in the region are listed in the document should you have any questions.

Download the publication


© 2021 Baker & McKenzie. Ownership: This site (Site) is a proprietary resource owned exclusively by Baker McKenzie (meaning Baker & McKenzie International and its member firms, including Baker & McKenzie LLP). Use of this site does not of itself create a contractual relationship, nor any attorney/client relationship, between Baker McKenzie and any person. Non-reliance and exclusion: All information on this Site is of general comment and for informational purposes only and may not reflect the most current legal and regulatory developments. All summaries of the laws, regulation and practice are subject to change. The information on this Site is not offered as legal or any other advice on any particular matter, whether it be legal, procedural or otherwise. It is not intended to be a substitute for reference to (and compliance with) the detailed provisions of applicable laws, rules, regulations or forms. Legal advice should always be sought before taking any action or refraining from taking any action based on any information provided in this Site. Baker McKenzie, the editors and the contributing authors do not guarantee the accuracy of the contents and expressly disclaim any and all liability to any person in respect of the consequences of anything done or permitted to be done or omitted to be done wholly or partly in reliance upon the whole or any part of the contents of this Site. Attorney Advertising: This Site may qualify as “Attorney Advertising” requiring notice in some jurisdictions. To the extent that this Site may qualify as Attorney Advertising, PRIOR RESULTS DO NOT GUARANTEE A SIMILAR OUTCOME. All rights reserved. The content of the this Site is protected under international copyright conventions. Reproduction of the content of this Site without express written authorization is strictly prohibited.