Law & occupational safety
Can employees work remotely from abroad?
It depends on the country, the duration and the specific activity. Social security, tax liability, immigration and occupational safety can change – special rules apply within the EU, and it gets complex outside.
Points to review include the A1 certificate, tax and permanent-establishment risks, immigration and the host country's requirements. How robust the rules are depends on the individual case.
A workable approach is a workation rule with a clear cap (say 20 to 30 days a year), a country list, an application process and HR approval. Without a rule, precedents form: what was approved once is hard to refuse later.
Key points
- Check A1, tax liability and immigration first
- Workation rule with day cap and country list
- Document application and HR approval
This page provides professional orientation, not legal or tax advice.
More answers
- What is the difference between home office, telework and mobile work?
- Is a risk assessment mandatory for home office work?
- What fines apply for missing occupational safety in home offices?
- Is an accident in the home office a workplace accident?
- Do employees in Germany have a right to work from home?
- Does the works council co-determine remote work?