Monitor Podatkowy

no. 3/2025

Employing workers under a remote work arrangement and the risk of creating an establishment of a foreign entrepreneur

DOI: 10.32027/MOPOD.25.3.6
Katarzyna Siwiec
Autorka jest radcą prawnym i doradcą podatkowym
Abstract

Remote work has become very popular since the pandemic, thus it is no surprise that many employees who perform their work that does not require the use of specific tools decide to do so in a country other than the one where their employer is based. In many cases, this raises risk that working remotely will result in an entrepreneur being considered to have a tax establishment in another country. This article is dedicated to this very issue.

Keywords
tax office home office remote work access to premises provision of work equipment