SV / EN

Socialförsäkringstillhörighet vid gränsgångares arbete från bostaden – Det nya ramavtalet: en modell för framtiden eller en tandlös tiger?

Publicerad i Nordisk socialrättslig tidskrift nr 40.2024, september 2024 s. 83–102

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Cross-border remote work is on the rise, prompting a focus in this article on pertinent issues concerning social security affiliation and income taxation. The Framework Agreement, effective from 1 July 2023, is delineated and subjected to critical analysis. The hypothesis posited herein examines the potential of the Framework Agreement to serve as a model for harmonizing tax treaty regulations. A primary benefit envisioned is the reduction of administrative burdens for employers. Nonetheless, the implementation of such adjustments would likely necessitate the imposition of compensation regimes.