Navigate the complex tax world of
Work From Anywhere

Employee Risks

• Personal income tax liability
• Double taxation risks if a double taxation agreement is not in place
• Immigration and visa risks may apply
• Risk of penalties and/or imprisonment for non compliance

Employer Risks

• Payroll tax and social security tax liabilities may be due
• A foreign payroll entity may be needed so that each employee is registered with the local tax authorities
• Employment law and other legal risks (e.g. duty of care, health & safety) may apply
• Employees may be entitled to certain employment rights (e.g. redundancy & benefit entitlements) if they stay over a certain period of time
• If not addressed in the correct way, a permanent establishment may be created for corporation tax purposes

Note

The tax risk rating we provide is not a comprehensive risk analysis and the specific risks will vary depending on the individual circumstances (e.g. seniority of role, nature of role, etc.). Please get in touch with us if you would like to talk to one of our global tax advisors.