As a result of the corona measures, teleworking is on the rise, with some people working from abroad. Thanks to a certain level of tolerance with regard to social security, the increased practice of teleworking has no impact on applicable social security laws.
This tolerance with regard to social security has now become a transitional measure which, in the current post-coronation era, aims to manage the designation of the Member State responsible for the social security of teleworkers.
That measure, which runs until 31 December 2022, has been extended to 30 June 2023.
Tax information on this subject can be found in our Infoflash of 4 July 2022 .