Brochure: Cross-border teleworking: what are the applicable tax rules?


What will the implications be for you as an employer if you have cross-border employees who are teleworking, and how will they be taxed? 

We invite you to consult our brochure which summarizes the different tax rules applicable to cross-border employees who telework (including in the context of the COVID-19 health crisis) as well as the resultant tax implications for employers.

This brochure aims to help you better understand the possible tax obligations that may arise for you by answering the most frequently asked questions such as:

  • What are the tolerance thresholds applicable with each border country?
  • What are the specificities of the Covid period and how to apply the tolerance thresholds for 2022?
  • In which cases is there a risk of recognition of a permanent establishment for your company?
  • What are the supporting documents to be kept by employers?
Document prepared by UEL with the support of the Chamber of Commerce, in collaboration with the ABBL, the ACA, the Chamber of Commerce, the Chambre des Métiers (Chamber of Craft Trades), the clc, la Fédération des Artisans, the FEDIL and Horesca.
This document is intended merely for information purposes and does not purport claim to be exhaustive. The information contained in this document is general in nature and is not intended to address the specific situation of a particular individual or company. This information cannot and should not be used as the basis for decision-making without seeking the prior advice of a professional and without a detailed analysis of each situation.