04 Apr 2023

Gyarmathy&Partners discuss Tax and Social Security and Cross-border employment in the EU

Multinational companies rely increasingly on cross-border employees. The legal and tax implications of employing workers from abroad are complex and it is well worth planning the tax and social security aspects in advance.

One of the most common scenarios is the example of an engineer from Poland who is working in Hungary on a cross-border basis. In our discussion we analyze the tax and social security consequences and options, shedding light also on some classic pitfalls.

The article from Gyarmathy&Partners is a summary of a presentation held at the request of the Hungarian-Polish Chamber of Commerce in Budapest, Hungary. Even though they focus on the cross-border worker in Hungary who is a Polish citizen, the considerations are similar for employees from other EU-countries such as Germany, Austria, Slovakia, etc.

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