Use this free guide to organise your facts before speaking to a tax authority or adviser. It does not replace the national rules of your country.
The country where you are resident can usually tax worldwide income. Spending more than six months in a country is a common indicator, but permanent home and personal or economic ties can change the analysis.
Read the official residence guidance ↗The work country will often tax salary earned there. Remote work, commuting, assignments and public-sector jobs can have different treaty outcomes, so record the physical workdays in each country.
Check double-taxation guidance ↗Count your days, identify your permanent home and document where your strongest personal and economic ties are.
Record where you physically work, where your employer is established, and whether you commute or work remotely across borders.
Income-tax residence and social-security coverage can follow different rules. Check the applicable country and any A1 or S1 document.
If two countries can tax the same income, use the bilateral agreement and claim the applicable exemption or foreign-tax credit.
Save payslips, annual certificates, withholding statements, residence proof, travel days, rent or mortgage evidence and tax paid abroad.
Employment contract, payslips, annual tax certificate, tax ID, residence registration, travel-day calendar, foreign withholding proof and any treaty forms.
Confirm work location, payroll registration, social-security country, posted-worker status, A1 evidence, local reporting and whether a permanent-establishment review is needed.