The Post-Pandemic Remote Work Revolution
By 2026, remote work has moved from emergency measure to established practice across Europe. But the legal landscape varies dramatically from country to country. Here's what you need to know.
The Right to Request Remote Work
Several EU countries have enshrined the right to request remote work in law:
Countries with Legal Right to Request
| Country | Law | Year Enacted | Key Details |
|---|---|---|---|
| Netherlands | Flexible Working Act | 2023 | Employers must provide written reasoning for denial |
| Portugal | Remote Work Regulation | 2022 | Right to request; employer pays expenses |
| Spain | Ley de Trabajo a Distancia | 2021 | 30%+ remote = formal agreement required |
| Germany | Mobile Work Act (draft) | 2025 | Right to request 24 days/year minimum |
| France | ANI Agreement | 2020 | Mutual agreement framework |
| Belgium | Employment Deal | 2022 | Right to request 4-day week & remote |
Countries Without Formal Right
Italy, Ireland, Sweden, and several Eastern European nations rely on employer-employee negotiation without specific remote work legislation.
Tax Implications of Cross-Border Remote Work
This is where it gets complicated. Working remotely from another EU country can trigger:
1. Social Security Obligations
Under EU Regulation 883/2004, you pay social security in the country where you physically work. If you work >25% of your time in your country of residence (different from your employer's country), social security shifts.
Example: You live in Portugal but work for a German company. If you work from Portugal more than 25% of the time, your employer may need to register for Portuguese social security.
2. Tax Residency
Most countries consider you a tax resident if you spend 183+ days per year there. This can create dual tax obligations.
The Multi-State Worker Agreement (2023): A new framework allows up to 49.9% remote work from another EU country without changing social security, up from 25%.
3. Permanent Establishment Risk
If an employee works from another country, their employer might inadvertently create a "permanent establishment" — triggering corporate tax obligations in that country.
Country-by-Country Remote Work Rules
🇩🇪 Germany
- Framework: Works Constitution Act + Mobile Work proposals
- Expense coverage: Not mandatory, but common (€50-100/month typical)
- Right to disconnect: Not legally mandated, but works councils enforce it
- Cross-border: Multi-state worker agreement applies
🇫🇷 France
- Framework: National Interprofessional Agreement (ANI)
- Expense coverage: Employer must cover all work-related expenses
- Right to disconnect: Yes — legally enshrined since 2017 (El Khomri Law)
- Cross-border: Strict enforcement of 183-day rule
🇪🇸 Spain
- Framework: Ley 10/2021 de Trabajo a Distancia
- Expense coverage: Employer must compensate for all expenses (internet, electricity, equipment)
- Right to disconnect: Yes — included in the Data Protection Law
- Minimum agreement: Written agreement required if remote work exceeds 30% of working time over 3 months
🇳🇱 Netherlands
- Framework: Flexible Working Act (Wet Flexibel Werken) amended 2023
- Expense coverage: Common (many companies offer €2/day tax-free)
- Right to disconnect: Draft legislation pending
- Key feature: Employer must justify in writing why remote work is denied
🇵🇹 Portugal
- Framework: Labor Code amendments (2022)
- Expense coverage: Employer must pay for increased utilities
- Right to disconnect: Yes — employer cannot contact outside working hours
- Key feature: Parents of children under 8 have automatic right to remote work
Best Practices for Cross-Border Remote Workers
- Get it in writing: Always have a formal remote work agreement specifying your work location
- Track your days: Keep a record of where you physically work each day
- Check tax treaties: Your home country and employer's country likely have a bilateral tax treaty
- Consider A1 certificates: If working temporarily from another EU country, get an A1 certificate from your home country's social security authority
- Consult a tax advisor: Cross-border situations are complex — professional advice pays for itself
The Future: EU-Wide Remote Work Framework?
The European Commission is exploring a harmonized framework for remote work across the EU. Expected developments include:
- Standardized remote work agreements across member states
- Simplified social security rules for cross-border remote workers
- Digital nomad visa extensions beyond the current national schemes
- Mutual recognition of "right to disconnect" laws
Looking for remote-friendly positions? Filter by "Remote" on our job board to find roles that support flexible working.