The pandemic has impacted our lives in many ways, but for many of us, one of the most affected areas has certainly been work.
COVID-19 has indeed led to an unprecedented need and demand for remote working. In recent months, many people have been forced or have chosen to work from home and/or in locations outside the jurisdictions where their companies typically operate or are located. While the legal consequences for companies are the first to come to mind, there are also tax risks that companies need to manage. International tax exposure arising from remote work is real, applicable to both employers and employees, and should not be ignored.
The EMEA tax team has developed a document in order to guide organizations through the key tax considerations they should bear in mind when considering extended remote-work policies aiming to provide flexibility for the benefit of both employees and employers.
Key contacts for EMEA jurisdictions in the region are listed in the document should you have any questions.
Ludmilla Maurer, a counsel, joined Baker McKenzie’s Frankfurt office in 2010. She is a member of the German Tax Practice Group, a member of the EMEA Steering Committee for Employee Benefits and a member of the Global Immigration & Mobility Steering Committee. Ludmilla studied law at the University of Bayreuth, Germany, concentrating on tax law. She also has an additional qualification in business studies as Wirtschaftsjuristin from the University of Bayreuth. She passed the first State Exam in Bayreuth in 2006 and was admitted to the German bar in 2009. After passing the first State Exam, Ms. Maurer worked at an international law firm in Moscow as a law clerk. During her legal clerkship (Referendariat) and prior to joining Baker McKenzie, she worked for several large international law firms in their corporate departments. In 2013, Ludmilla was admitted as a certified tax advisor and a certified tax lawyer. In 2015, she completed a Master of International Taxation, MIntTax, degree at the University of Sydney.
