Border workers and home work
Are you a frontier worker? Then it is good to know what rules apply when working from home. In fact, since July 1, 2022, the pre-corona pandemic rules apply again.
Home work and tax payments
Which one applies to you depends on your situation. In general, the rule is that you are taxed where you work . This means that you are taxable on home work in the country where you perform this home work.
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Work from home and social security
For everyone, until July 1, 2023, home work has no impact on where one is socially insured. The ministry is working on a follow-up to this regulation. More will be known about this later this year. So you don't have to do anything for the time being. You do need to keep an eye on new developments in this area yourself.