Remote work taxes for EU-resident tech workers

EU tax residency is determined country by country but most member states apply similar tests centered on the 183-day rule and the location of permanent home and personal interests. ## Employment from a non-EU company If the employer has no EU presence, the worker typically must register as either self-employed or use an employer-of-record service. The employer-of-record approach simplifies social charges but reduces net. ## Social security EU/EEA bilateral agreements coordinate social security across borders. The A1 certificate documents which country's system the worker contributes to. ## Special regimes Several EU countries (Spain, Italy, Portugal in narrower form) offer reduced tax regimes for inbound remote workers. These can materially reduce effective tax for the first five to ten years of residency.