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Cross-border telework: New framework agreements on social security with Austria and the Czech Republic as well as Austria and Germany

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Cross-border telework: new framework agreements on social security with Austria and the Czech Republic from 01.03.2023 as well as Austria and Germany from 01.01.2023
Contents List

As of 01.07.2023, cross-border telework may lead to a change of the competent state if a substantial part of the professional activity (25% measured in terms of working time and/or income) is performed in telework.

In the meantime, there are framework agreements between Austria and Germany or Austria and the Czech Republic, according to which there is no change in the competent state even if up to 40% of the activity is performed in the form of telework. The telework has to be done on a regular recurring basis in the home environment using information technology.

The framework agreement between Austria and Germany is valid from 01.01.2023, the framework agreement between Austria and the Czech Republic from 01.03.2023.

The use of this regulation requires an application, which needs to be approved by the competent social security carrier. The application for an exemption agreement has to be submitted to the social security carrier of the country whose legislation is intended to apply.

We will be happy to consult you on questions and the application for exemption.