Working abroad
Working remotely from another country: the basics
Your laptop works anywhere; the rules do not. Before working for a few months from another country, ask yourself four questions: may I stay and work there? Where do I pay contributions? Where do I pay tax? Which labour law applies?
Who this is for
For people who work remotely, as employees or self-employed, and are thinking of doing it for a while from a country other than the one where they live or where their employer is based. This page only covers the basics: it is not legal or tax advice. Tax and contributions depend on your specific case and on the treaties between the countries involved.
In short
- You need the right to stay and work in the country where you physically are.
- For contributions, within the EU what usually counts is where you physically work; habitual telework in several countries follows specific rules.
- For tax, your tax residence and the double tax treaty between the countries are what matter.
- Choosing the law of the contract cannot take away the mandatory protections of the country where you habitually work.
- Always get your employer’s written consent before you leave.
General information, not legal advice. Rules change and have exceptions. Always check the official text in the sources below and, for your own case, talk to a trade union, a qualified lawyer or the competent public authority. For tax, talk to a tax adviser or the tax administration.
1. Immigration: may you work where you are?
Working remotely for a foreign company is still working, in the place where you are. If you are an EU citizen you can do it in any EU country thanks to free movement. If you are not, you need a permit that allows you to stay and work in that country: a tourist visa is usually not enough.
Some countries have created permits for remote workers:
- Italy: the Consolidated Immigration Act provides for the entry of non-EU “digital nomads and remote workers” (Art. 27(1)(q-bis)). [2] The interministerial decree of 29 February 2024 sets the requirements, including a minimum income, health insurance, accommodation, previous experience and, for remote workers, a contract or binding offer. [1]
- Spain: Law 14/2013, as amended by Law 28/2022, provides a residence permit for “international telework” (teletrabajo de carácter internacional) for non-EU nationals working remotely for companies based outside Spain; self-employed holders may also work for Spanish companies for up to 20% of their activity (Art. 74 bis). [3]
Requirements and amounts change: always check them on the country’s official websites.
2. Contributions: where you are insured
Between EU countries (and with Iceland, Liechtenstein, Norway and Switzerland) the legislation of only one country applies, as a rule that of the country where you physically work (Art. 11 of Regulation 883/2004). [4] According to the Administrative Commission for social security coordination: [5]
- occasional, temporary telework agreed with the employer can fall under posting, for up to 24 months, with the A1 form;
- habitual telework in several countries falls under Art. 13: if you work at least 25% in the country where you live, as a rule you are insured there;
- between countries that signed the framework agreement on telework, on request, you can stay insured in your employer’s country if you work from home less than 50% of the time. [6]
Details in social security and the A1 form. Outside the EU, bilateral social security agreements apply, where they exist.
3. Tax: residence and treaties
The country where you are tax-resident can usually tax all your income. According to the Your Europe portal, you are usually tax-resident in the country where you spend more than 6 months a year; if two countries both consider you resident, double tax treaties decide which one prevails. [7]
Many treaties follow the OECD Model. For employment income, Article 15 of the Model provides that a salary can also be taxed in the country where you physically work. It stays taxable only in your country of residence if, among other things, you are present in the work country for no more than 183 days in any 12-month period and the salary is not paid by an employer resident there nor borne by a permanent establishment it has there. [8] Each treaty can differ: read the one that applies.
There is also a risk for the employer: your work in another country may, in some cases, create a “permanent establishment” of the company there, with tax obligations for the company (Art. 5 of the OECD Model). [8] This is why many companies limit work from abroad.
4. Which labour law applies
In the EU, the Rome I Regulation provides that an employment contract is governed by the law chosen by the parties, but that choice cannot deprive you of the mandatory protections of the law that would apply without a choice. Without a choice, the law of the country in which, or from which, you habitually work applies; temporary work in another country does not change the habitual country (Art. 8). [9] So if you move permanently, the protections of the new country may apply.
5. Your employer’s consent
Working from another country without telling your employer can cause problems for you and the company: contributions not paid in the right country, taxes, accident insurance, data security. The Administrative Commission’s telework rules also assume an agreement between employer and employee. [5] Ask for written authorisation. For the practical side, read the guide Working remotely (in Italian).
Checklist before you go
- Do I have the right to stay and work in the country I am going to? For how long?
- Has my employer authorised the place and duration in writing?
- In which country will contributions be paid? Is an A1 form needed?
- Will I become tax-resident in the new country? How many days will I spend there in 12 months?
- What does the double tax treaty between the two countries say?
- Am I covered by health and accident insurance during my stay?
- Have I asked a tax adviser or the tax administration about my case?