Legal implications if an employee asks to work abroad

The coronavirus (COVID‑19) pandemic has fundamentally changed the way of working – very likely for the long term. For many employees, this means working from home, but for others, this opens a whole range of options as to where they live and work, and for some, the prospect of working abroad has understandable temptations. Many companies have recently introduced new policies allowing employees to work from anywhere they want, including foreign countries. ‘Work from anywhere’ is the order of the day, however implementing this maxim is not as straightforward as it might immediately seem and can lead to a variety of legal issues that employers must consider, including tax, social security, employment rights and immigration. Even temporary work abroad involves a multitude of legal issues that must be clarified, from which considerable risks arise for the employer.

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