If you are an employee, the country where you work will, in most cases, tax the income you earn on its territory. However, if you have permanent residence and strong personal and economic ties to your home country, you may still be considered a tax resident of your home country, even if you stay abroad for more than 6 months. In this case, the other EU country may not be entitled to the taxation of your unemployment benefit If you work for the same company in addition to your role as a board member as a consultant, consultant or ordinary employee, your income from these functions will most likely be subject to the same tax treatment as other cross-border workers (see above). According to the double taxation treaty, you may have to pay taxes both in your country of work and in your country of residence: if you live in one EU country but earn all or almost all of your income in another country and pay taxes there, the country where you earn your income should treat you as it would treat a resident, i.e. it should grant you the same tax breaks and exemptions and any other tax benefits offered to residents, such as . B personal deductions or the ability to file a joint tax return with your spouse. If you work in another EU country – outside the EU country where you are a tax resident – as an artist (. B musician, theater, film, radio or television) or as a sports professional, the income you receive can be taxed in the country where the money was earned. This may also be the case if you are paid indirectly through another person or .B another company (for example, a management company, a team, a troupe or an orchestra).

If you live in one EU country and work in another, the tax rules applicable to your income depend on national laws and double taxation treaties between those two countries – and the rules can differ significantly from those that determine which country is responsible for social security matters. If you are seconded abroad by your company, you may not have to pay taxes in the country where you work if: To apply for a tax refund or tax relief in the country where you live, you will likely need to provide documents proving that you paid taxes on the income you earned abroad. You may be required to provide certified translations of all official documents used in support of your application. If you live in one country and are a board member of a company in another country, the country where the company is located may charge fees and income related to that role. Fortunately, however, most countries have double taxation treaties. As a general rule, these treaties save you from double taxation: the double taxation agreement entered into force on 27 December 2006. There is a risk that your income will be taxed twice if two countries have the right to tax your income because, for example: if you are self-employed and registered as such in the country where you live but provide services across the border, you usually have to pay income tax in the country where you provide services, if you have a “fixed base” or a “permanent establishment” (for example, an office or store) (.B. . .