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In general, any employee with an employment contract is considered a taxpayer over the income from that employment in the country of residence and must, in principle, pay taxes over that income.

However, in cross-border employment situations, matters become more complicated. After all, each country has its own tax regime that, in most cases, entitles the Tax Administration to levy taxes on income earned in their country.

Given the fact that both the country of residence and the country of work may be entitled to levy taxes on the employment income, a risk of double taxation may arise. To avoid double taxation, countries enter into bilateral Income Tax Treaties that address this risk in the 183-day Rule.

According to this rule, the employee will not become subject to taxation in the country where the work takes place, provided three conditions are met:

  1. The employee does not stay in the country of work for more than 183 days during a certain period;
  2. The employee is paid by or on behalf of an employer that is not established in the state where the employee works;


  1. The employee does not work in a permanent establishment of the employer in the state where the employee works.

If all conditions are met, then the country of residence is entitled to levy tax to the exclusion of the country of work.


In this week’s Webinar, Jelle Romeijn will take you through conditions two and three and explain what is meant by “Employer” and “Permanent Establishment” in the context of the 183-day Rule and how you can identify these phenomena in your practice.


The webinar consists of a 30-minute presentation followed by questions and discussions. It takes place on November 6 and starts at 4 pm CET. Registration via

This is a complimentary webinar exclusively for Expatise Linkedin Learning Platform members, a closed environment for HR GM professionals where we share news and views on HR Global Mobility matters. Membership in this Platform is free of charge.
Do you want to become a member? Apply here.

Meet the lecturers

International Tax & Social Security