AmCham Slovakia

The Slovak-Austrian Chamber of Commerce, in cooperation with the Slovak Chamber of Tax Advisors, the American Chamber of Commerce in the Slovak Republic and the Slovak-German Chamber of Commerce and Industry issues a warning on the Situation of Cross-border Work at Home.

In the context of the measures taken to prevent the spread of COVID-19 during the current pandemic, a large number of our member firms allow their employees to work from home if it is technically possible, in order to maintain the health of their employees, thus reaching for the Home Office. However, what is the situation of a Slovak employee and a citizen who works from his Home Office in Austria and whose employer is a Slovak company based in Slovakia? In this exceptional situation associated with a pandemic (this is not a work that is normally carried out from home and is a temporary situation), this scheme imposes a disproportionate administrative and financial burden on the Slovak employer.


Since 1.1.2020, Austria has introduced a national amendment - an amendment to the Austrian Income Tax Act, whereby employers of persons subject to unlimited tax liability in Austria have a registration obligation and a possible obligation to withhold Austrian income tax advances if they do not exempt such income within the meaning of the relevant Double Taxation Treaty.

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