With the vast majority of people in a prolonged new reality of working from home, there is a growing temptation to do so from different locations throughout the world. With a fast internet connection and a mobile phone, you can do just as good a job from a tropical holiday destination as you are currently doing from for example a small apartment in an urban city center.
However, there are also risks and consequences to consider. Not just for employees, but for employers as well - especially if the holiday home is located outside the EU. Consider, if you will, the following scenarios:
- If a sales manager is closing deals and signing contracts from a holiday home abroad, this means the company may have to pay corporate income tax in that country as well;
- If an employee suffers a burnout abroad, the employer may have a significantly harder time to meet obligations to monitor sickness and support re-integration to work;
- The employer is responsible for health and safety at work, even if the work is performed from a remote location;
- If employees do not own a private home and / or don't have a partner or nuclear family in the Netherlands, they may be considered a tax resident of their new working country, with all the ensuing tax and social security obligations that come with such residency.
What tax and legal obligations does the employer have with regard to the workplace at a holiday home? Have you considered potential visa requirements for the performance of work activities abroad?
In this 45-minute webinar, we will cover these and many other important considerations for employers in the COVID-19 era.
We cordially invite you to join us virtually on 1 October 2020. Please RSVP to secure your place! Further details will follow in due course.