Remote work · 10 min read
A digital nomad tax checklist
A sober checklist for remote workers crossing borders, from payroll risk to permanent establishment.
A visa that permits remote work is not automatically a tax exemption. Immigration permission, personal tax residence, social security and employer obligations are separate systems.
Before you travel
Ask your employer to approve the location, confirm visa rights and check whether workdays create payroll withholding or corporate presence. Obtain certificates of social-security coverage when a treaty allows them.
- Immigration permission
- Personal residence threshold
- Payroll registration
- Social-security coverage
- Employer permanent-establishment risk
Keep evidence
Retain travel records, leases, employment agreements, tax-residence certificates, payslips and proof of foreign tax paid. Accurate day counting is necessary but often insufficient.