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My girlfriend and I are currently living in Amsterdam and are planning to move to Spain in February. She has an employment contract with a Dutch company that extends to Aug 2022. Will it be possible for her to continue working under this contract for a few months? Her medium-term plan is to work as a freelancer in Spain, but getting the relevant paperwork done will take some time (registering as an autonomo, Spanish bank account and social security number etc). Her employers do not object to her working from Spain for a few months, but are unwilling to draft a new Spanish employment contract.

If this is allowed, what are the relevant tax implications?

Additional facts:

  • She is an EU citizen (non-Dutch), in possession of a Dutch BSN.
  • The employment contract was originally a 12-month contract.
  • We plan to de-register from our Amsterdam address just before we move.

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