Cross-Border Worker Tax & Social Security Guide (EU)
Where do you pay tax and social security if you live in one EU country and work in another? The key rules for frontier workers and remote workers — tax treaties, the EU social security coordination rules, telework limits and special deals like France–Switzerland and Belgium–Luxembourg.
Estimates only — not tax advice. Tax rules change and depend on your situation; check with the tax authority or a tax professional.
How to use
- 1Social security: usually where you physically work — check the telework rules if you work from home.
- 2Income tax: usually where you work, with the home country giving relief — check the specific tax treaty.
- 3Keep records of your working days per country, and get an A1 certificate if you work in more than one country.
Frequently asked questions
What's the 25%/50% telework rule?
Under the EU framework agreement in force since July 2023, cross-border teleworkers can stay insured in their employer's country if they work from home abroad less than 50% of the time (the standard rule is under 25%). Both countries must have signed it.
How many days can I work from home without changing tax?
It depends on the treaty. Examples: Belgium–Luxembourg 34 days, Germany–Luxembourg 34 days, France–Luxembourg 34 days, and France–Switzerland allows up to 40% remote work under the 2023 agreement.
Where do I claim unemployment benefit?
Frontier workers who lose their job usually claim in their country of residence, not where they worked.