Home office abroad: these regulations apply

Working from home is becoming more and more standard. Many workers notice in the home office that they could actually work from anywhere. Especially then, the temptation is high to simply move the office to the beach. But is it even allowed to do home office abroad?

Basic information on home office abroad

If you are planning to move your home office abroad, this must generally be agreed with the employer. In this context, it is also important that the employee is only a limited time abroad. If you spend more than six months a year in another country, this is considered your main residence. This leads to changes in tax and social legislation both within and outside the EU. If you plan the home office for less than three months in another EU country, nothing changes with regard to tax and social security contributions.

What you must additionally consider when home office abroad

• Once you stay more than six months in a particular country, you must also pay taxes there.
• If you home office in a country outside the EU, additional health insurance is required. Auch der Gültigkeitsumfang der Unfall- und Haftpflichtversicherung kann sich ändern.
• Da es bisher noch kein Recht auf Home-Office gibt, obliegt die endgültige Erlaubnis auf Home-Office im Ausland nach wie vor dem Arbeitgeber.