The pandemic may also affect the tax liabilities of cross-border commuters

Of the many impacts of the COVID_19 pandemic, one of the most significant is the remarkable decline in the mobility of private individuals. The negative effects of this on the international and national economies are beyond question.

Parallel with the decrease of mobility, a change in the place of work can also be experienced worldwide in case of employees who do not work in production or other fixed-location jobs. All around the world, trying to satisfy the requirements of social distancing, a major proportion of companies are striving to create the possibilities for their employees to work from home, in order to slow down the spread of the virus that causes the pandemic. In the following, we will discuss the effects of home office work on taxation, as relevant for on an easily definable group of employees: cross-border commuters. The number of cross-border commuters is estimated at one million people in the European Union (based on data from before COVID_19), which means that this easily definable group is also a sizeable one.

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