If you spend more than 6 months a year in another EU country, you may be considered a tax resident in that country and unemployment benefits transferred by another country may be taxed there. Unemployment benefits under many bilateral tax treaties are only subject to the country of tax residence. If you are a worker, the country in which you work will, in most cases, tax the income you earn on its territory. If you are self-employed and, as such, registered in the country where you live but provide cross-border services, you normally have to pay income tax in the country where you will provide services if you establish a “fixed base” or “permanent basis” (. B, for example, an office or a company). Check with the tax authorities to find out what the rules apply to you. Fortunately, most countries have double taxation conventions. These agreements generally avoid double taxation: the information below describes the most common rules on double taxation, in accordance with the OECD`s standard tax convention; Please check the details of the tax treaty that are relevant to your situation. Under double taxation agreements, you must pay taxes in your country of work and in your country of residence: if you work for the same company as an adviser, advisor or ordinary worker in addition to your role as a board member, your income from these functions will most likely be subject to the same tax treatment as for other border workers (see above).
If you have retired to another EU country and spend more than 6 months a year there, that country may consider you a tax resident. If so, you may have to pay taxes on your overall global income to that country, including the pensions you receive in other EU countries. If you are posted abroad by your company, you may not have to pay taxes in the country where you work with the income you earn during your secondment if: if you are posted abroad for a short period of secondment (up to 2 years), you will remain in the social security system of your home country. However, income collected from a booking abroad may be taxed in the host country. To apply for the double tax exemption, you may need to prove where you live and that you have already paid taxes on your income. Check with tax authorities to find out what documents and documents you need to submit. If you live in an EU country, but you earn almost all of your income in another income and pay taxes, the country where you earn your income should treat you as it would a resident – that is, it should give you the same tax breaks and tax exemptions, as well as all the other tax benefits that residents have , such as personal allowances. , or the ability to file a joint tax return with your spouse. The Double Taxation Agreement came into force on December 27, 2006.
If you live in one EU country and work in another country, the tax rules for your income depend on national laws and double taxation conventions between the two countries – and the rules may differ considerably from those that determine the country responsible for social security issues. However, if you have a permanent home and strong personal and economic ties to your home country, you may still be considered a taxpayer of your country, even if you are abroad for more than 6 months. In this case, the other EU country may not be entitled to the taxation of your unemployment benefits. However, if the benefit or event is exclusively or primarily supported by public funds or if the money you earn is insignificant, some countries will not tax your income. However, your income remains subject to the tax rules of your country of origin (the country in which you reside).