International Tax Update: Covid measures for social security applicable until year-end 2022

At the European level, it was decided to extend until 31 December 2022 the regime that the competent EU member state for social security does not change for teleworking frontier workers. Hence, until 31 December 2022, employees who reside in one country and (normally) work in another country can continue to work from home (more than 25 percent of their time) without becoming subject to social security in their country of residence.

More details and confirmations at national level are to follow soon.