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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Employer of Record /2. Tax and social security implications for the individual legally employed by the EOR / 2.1 Treaty relief and treaty residence
Commentary

2.1 Treaty relief and treaty residence


Employer of Record

There are number of potential tax implications for an individual who is locally employed via the services of an EOR. These include:

  1. Ìý

    •ÌýÌýÌýÌý access to double tax relief, including complications when determining tax residence under domestic rules and for treaty purposes (2.1)

  2. Ìý

    •ÌýÌýÌýÌý having to pay into a local social security system and losing coverage for benefits in their home country (2.2)

  3. Ìý

    •ÌýÌýÌýÌý losing tax incentives for inbound posted employees (2.3)

2.1ÌýÌýÌýÌý Treaty relief and treaty residence

Forgoing treaty relief by exemption

Employees who work on a very short-term basis in a country in which they do not trigger tax residence

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