Workation / Remote Work / Mobile Office / Hybrid Work

Workation / remote work / mobile office is an integral part of today's work culture.

 

                                     Workation sailboat

 

Employees are demanding flexibility in their choice of workplace. This presents employers with unexpected challenges, such as dealing with social security, the possible establishment of a business location or tax risks.

Recommendation: a clear guideline/policy should be agreed between employer and employee. It must be ensured that the traveling person using Workation is aware of the Workation and confirms the guideline / policy. The DVKG provides a tangibly simple and audit-proof confirmation process, including the creation of approval letters or supplementary work agreements.

The question of the number of workation days per calendar year must be defined. Factors influencing the determination of the number of days include:

  • Location of the workation (e.g. hotel, second home)
  • Destination (EU, EEA, Switzerland, surrounding countries around Europe, global)
  • Guidance function of the traveler
  • Local compliance for income tax and corporation tax
  • For the choice of workation days up to 15 / 30 / 90 days with the differentiation of work from the hotel or a second residence, a risk assessment must be carried out. The following scenarios are examples:

    Ebner_Stolz_DVKG_15 Tage Hotel_230621Source: RSM Ebner Stolz

     

    Ebner_Stolz_DVKG_90 Tage Zweitwohnsitz_230621Source: RSM Ebner Stolz

    We are happy to support you with the introduction of a regulation and an operational process.

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