{"id":10104,"date":"2025-12-16T11:02:52","date_gmt":"2025-12-16T09:02:52","guid":{"rendered":"https:\/\/rockbridge.legal\/new-guidelines-for-assessing-tax-risks-when-an-employee-works-remotely-from-abroad\/"},"modified":"2026-07-23T12:07:13","modified_gmt":"2026-07-23T09:07:13","slug":"new-guidelines-for-assessing-tax-risks-when-an-employee-works-remotely-from-abroad","status":"publish","type":[67],"link":"https:\/\/rockbridge.legal\/en\/new-guidelines-for-assessing-tax-risks-when-an-employee-works-remotely-from-abroad\/","title":{"rendered":"New guidelines for assessing tax risks when an employee works remotely from abroad"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"10104\" class=\"elementor elementor-10104 elementor-7510\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-e655216 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e655216\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-497dbfdc\" data-id=\"497dbfdc\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2b47b7a5 elementor-widget elementor-widget-post-info\" data-id=\"2b47b7a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-a470701 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/rockbridge.legal\/en\/2025\/12\/16\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-calendar\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 16, 2025<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-1d75820 elementor-inline-item\">\n\t\t\t\t\t\t<a href=\"#\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-custom\">\n\t\t\t\t\t\t\t\t\t\tBy Alisa Le\u0161kovi\u010da\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-418b1a5b elementor-widget elementor-widget-text-editor\" data-id=\"418b1a5b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Cases where an employee works remotely from another country have become commonplace, but for companies, this flexibility can create a permanent establishment (Eng.: permanent establishment or \u201cPE\u201d) with all the resulting tax consequences.&nbsp;<\/p>\n<p>Recently, the Organisation for Economic Co-operation and Development (OECD) published new guidelines for assessing the risk of permanent establishment (PE) in cases where an employee works remotely from abroad, for example, if an employee works:&nbsp;<\/p>\n<ol>\n<li>from their home in another country;<\/li>\n<li>or from another \u201csignificant location,\u201d such as:<br\/>a. a second home,<br\/>b. a short-term rental (Airbnb, etc.),<br\/>c. relatives&#8217; homes.   <\/li>\n<\/ol>\n<p>Specifically, the OECD explains in detail when such a location can become a permanent place of business for a company, through which business is conducted in another country.<\/p>\n<h5>Remote work does not automatically create a permanent establishment<br><br><\/h5>\n<p>According to the guidelines developed by the OECD, the mere fact that an employee works from home or another private location abroad does not automatically create a permanent establishment for the company. This applies equally to: &nbsp;<\/p>\n<ol>\n<li>digital and IT services;<\/li>\n<li>online consultations;<\/li>\n<li>call center work;<\/li>\n<li>remote customer service, etc.<\/li>\n<\/ol>\n<p>Decisive importance will be given to the actual circumstances, including:<\/p>\n<ol>\n<li>how much the employee works remotely from another country;<\/li>\n<li>and whether there is a commercial reason for the employee to work from abroad, where their home or another significant location is. Such a commercial reason will be seen in all cases where the employee&#8217;s physical presence abroad contributes to the company&#8217;s business operations in that country. <\/li>\n<\/ol>\n<h5><span class=\"TextRun SCXW216277387 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW216277387 BCX8\">50% <\/span><span class=\"NormalTextRun SCXW216277387 BCX8\">work time threshold<br\/><\/span><\/span><span class=\"EOP SCXW216277387 BCX8\" data-ccp-props=\"{}\"><br><\/span><\/h5>\n<p>The new OECD guidelines introduce a quantitative benchmark that makes it easier to assess PE risks.<\/p>\n<p>Specifically, if an employee works from home or another private location abroad for less than 50% of their total working time (in any 12-month period), this location will not be considered a place of business for the company abroad, and therefore, a permanent establishment will not arise.<\/p>\n<p>Essentially, this threshold acts as a practical \u201csafe harbor\u201d for:<\/p>\n<ol>\n<li>temporary work from abroad;<\/li>\n<li>seasonal living in another country;<\/li>\n<li>hybrid work arrangements.<\/li>\n<\/ol>\n<p>Even if an employee works 50% or more of their working time from abroad, it does not automatically mean that the company will have a permanent establishment abroad, as it is also necessary to assess whether:<\/p>\n<ol>\n<li>this location is sufficiently permanent (not just temporary);<\/li>\n<li>business activities are carried out there, not just auxiliary functions;<\/li>\n<li>there is a commercial reason for the work to take place specifically from this country.<\/li>\n<\/ol>\n<p>The commercial reason is precisely the central criterion to be evaluated.<\/p>\n<h5><span class=\"TextRun SCXW216277387 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW216277387 BCX8\">Commercial Reason<br><\/span><\/span><span class=\"EOP SCXW216277387 BCX8\" data-ccp-props=\"{}\"><br><\/span><\/h5>\n<p>The OECD indicates that a plausible commercial justification for an employee&#8217;s presence in a particular country can be considered if this presence:<\/p>\n<ol>\n<li>facilitates regular in-person or real-time collaboration with clients, suppliers, or group companies;<\/li>\n<li>provides access to local resources or expertise;<\/li>\n<li>replaces premises that the company would otherwise have to rent in that country;<\/li>\n<li>allows for real-time service delivery across different time zones;<\/li>\n<li>is necessary for services requiring physical presence (e.g., training, repairs).<\/li>\n<\/ol>\n<p>In other words, if an employee&#8217;s activity in a particular country essentially facilitates or ensures the company&#8217;s economic activity, the risk of a permanent establishment significantly increases.<\/p>\n<p>A commercial reason will not be identified if working from home is allowed only:<\/p>\n<ol>\n<li>due to the employee&#8217;s personal considerations (residence, family, lifestyle);<\/li>\n<li>to attract or retain an employee;<\/li>\n<li>to reduce costs (e.g., by not renting an office).<\/li>\n<\/ol>\n<p>The fact that clients are located in that country will not be sufficient to automatically assume the existence of a commercial reason.<\/p>\n<h5><span class=\"TextRun SCXW216277387 BCX8\" lang=\"LV-LV\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW216277387 BCX8\">What does this mean for businesses?<br><\/span><\/span><span class=\"EOP SCXW216277387 BCX8\" data-ccp-props=\"{}\"><br><\/span><\/h5>\n<p>For companies that practice hybrid work models or allow employees to work remotely from different countries, it is essential to consider that:<\/p>\n<ol>\n<li>the OECD has reduced the risk associated with temporary, lifestyle-motivated work from abroad, if it is controlled;<\/li>\n<li>at the same time, the guidelines clearly support the identification of a permanent establishment (PE) if employees work from another country for an extended period to \u201cserve\u201d that market, even if the company does not have an official office there.<\/li>\n<\/ol>\n<p>To mitigate risks, it is recommended to:&nbsp;<\/p>\n<ol>\n<li>review remote work and \u201cdigital nomad\u201d policies;<\/li>\n<li>implement time and location tracking;<\/li>\n<li>document the reasons why work is performed in a specific country;<\/li>\n<li>also assess the risk of an agent&#8217;s permanent establishment;<\/li>\n<li>not forget other aspects: immigration, data protection, occupational safety, and foreign labor laws.<\/li>\n<\/ol>\n<p>Special attention should be paid to cases where an individual is the sole or primary business operator (e.g., an independent consultant). 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Contact us <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-1eab2f74 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1eab2f74\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-4eeb16b3\" data-id=\"4eeb16b3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-67923ecd elementor-widget elementor-widget-image\" data-id=\"67923ecd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"540\" height=\"540\" src=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png\" class=\"attachment-full size-full wp-image-9301\" alt=\"\" srcset=\"https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1.png 540w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-300x300.png 300w, https:\/\/rockbridge.legal\/wp-content\/uploads\/2022\/09\/1-1-150x150.png 150w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5f14e062\" data-id=\"5f14e062\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-211e07da elementor-widget elementor-widget-heading\" data-id=\"211e07da\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">ALISA LE\u0160KOVI\u010cA\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3f716a27 elementor-widget elementor-widget-heading\" data-id=\"3f716a27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">PARTNER, ATTORNEY AT LAW<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44fbc6d1 elementor-widget elementor-widget-text-editor\" data-id=\"44fbc6d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Alisa is an experienced attorney, a partner at RockBridge Legal. Since 2008,  Alisa has advised clients and provided legal assistance on the most complex tax and customs matters.<\/p><p>Alisa also specializes in anti-money laundering (AML), sanctions, and compliance matters. 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Recently, the Organisation for Economic Co-operation and Development (OECD) published new guidelines for assessing the risk of permanent establishment (PE) in cases 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