Permission to live in a country, permission to work remotely there, social-security coverage and income tax are separate questions. Get written employer approval and confirm the rules before you start working from abroad.
Your checklist
First steps
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A remote job is still work in the destination
Working for an employer based elsewhere does not automatically keep every obligation in the employer’s country. A change in work location can affect the employer’s payroll and social-security duties, as well as your local registration and health coverage.
Social-security rules depend on the real work pattern
EU coordination uses your work situation and country of residence to decide coverage. In some cases involving work in multiple countries, a substantial part of the activity in the residence country is relevant. Ask the competent institution for a determination, especially if you split time across borders.
For employees normally working in more than one EU country, the EU coordination rule treats at least 25% of working time and/or income in the country of residence as a substantial part in relevant cases. This is a social-security test, not a tax-residency threshold or permission to work remotely. Ask the competent institution to assess your work pattern.
Income tax follows a separate analysis
The EU has no single rule that decides everyone’s tax residence. National law and tax treaties may affect where wages or business income are taxed. Keep a calendar of workdays and get advice from the employer’s payroll team or a qualified cross-border tax adviser.
Common questions
Can I work remotely in another country on a tourist stay?
Do not assume you can. Check both your immigration status and the destination’s rules for remote work before travelling.
Does the country where my employer is based decide social security?
Not by itself. EU coverage can depend on residence and where and how much you work. Ask the competent social-security institutions to confirm the applicable system.
Does the 183-day rule decide where I pay tax?
There is no universal EU tax-residence rule based on one day count. National rules and tax treaties can use several facts; check your case before relying on a threshold.
Does an A1 solve my tax and immigration questions?
No. A1 addresses social-security coverage in a relevant EU coordination case. It does not grant immigration permission or settle income-tax obligations.
Official sources
Read this first
- Your Europe: social-security cover abroadEU coordination; the responsible country depends on work and residence
- Your Europe: income taxes abroadEU overview; national law and tax treaties determine individual cases
- European Commission: EU Immigration PortalNational routes for work, study and family stays over 90 days
Rules can vary by nationality, work or study status, and city. Confirm your route with the official authority before you act.