Working from home: action required
Recently, it became clear that the European Commission was working on a so-called framework agreement that makes it possible to work from home up to 50%, without an employee becoming socially insured in the country of residence. Last week, more details were published about the new important social security framework agreement. Please find herewith more information regarding this framework as well as some other key attention points when implementing or updating a working from home policy considering the framework.
EU Commission: homeworkers may also work from home up to a maximum of 49% after July 1, 2023 without consequences for their social security position
In a recent meeting, the European Commission reached agreement that if employees work less than 50% (at home) in their country of residence, the social security of the country where the employer is established can be continued. If the person working from home works less than 50% from home in his/her country of residence, the social security legislation of the country where the employer is established may continue to apply. This was agreed by the European Commission at a recent meeting.
Survey: Navigating the global tax disputes landscape
A KPMG global survey on developments and trends in Tax Controversy has shown that companies are seeing a significant increase in tax audits and disputes, and all indications are that tax authorities will be even more active in the future.