Corona Pandemic and Home Office –Consequences for the social security and taxation of cross-border workers (B-solutions)

Working from home has increased enormously during the COVID-19 crisis. This also applies to frontier workers. However, working (partly) from home has consequences for the regulation of cross-border workers. The workplace is transferred from the State of employment to the State of residence. This relocation has consequences for, among others, the tax liability, the insurance obligation and the build-up of the pension. These consequences can lead to complications for cross-border workers and their employers. Hence, the central question is whether the current applicable regulations will hinder the free movement of workers after the crisis.