CROSS-BORDER WORK IN THE EUROPEAN UNION INFORMATION PORTAL FOR EMPLOYEES AND SELF-EMPLOYED PERSONS WHO LIVE IN AN EU-MEMBER STATE AND WORK IN ANOTHER EU-MEMBER STATE
Taxation > Personal Tax > Cross-border workers In the field of taxation there exist no rules at Community level regarding the definition of cross-border workers, the division of taxing rights between Member States or the tax rules to be applied Neighbouring Member States with many persons crossing borders to work often agree special rules for cross-border workers in their bilateral double taxation conventions EU: European Commission: Taxation and Customs Union
