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Companies allow you to work from other countries where you are registered to pay taxes for some restricted period (usually a couple of weeks). This is usually done so that expats can return to their home countries to visit and work.

My question is, if someone is married to an EU citizen, can this someone work from other country of the EU during a couple of weeks without making it his permanent residence? Let's say someone is employed by an Italian company but wants to spend a month in Spain. Does tax law in some EU countries allow this?

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    For completeness a) what is the EU spouse’s citizenship b) where do they both reside now c) would the EU spouse be going to Spain too?
    – Traveller
    Oct 21, 2022 at 15:51
  • @Traveller I wanted to make it generic, because maybe EU rules are standard everywhere. But, the specific case in which I'm interested is: italian EU citizenship, residing in Germany, both going to Spain (or Italy).
    – Federico
    Oct 21, 2022 at 20:14

1 Answer 1

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Can someone married to a EU citizen work for a month from another country?

Yes, if your EU citizen spouse accompanies you during that period then you, as a family member, may exercise your EU citizen spouse rights from the freedom of movement directive.

Tax will be based on national law and tax agreements between the different countries.

If you live and are paid in Germany, you still pay german tax for periods up to 6 months when working abroad.

Italian citizens are liable for taxation for their world wide income until they are registered in the A.I.R.E system. Registration is only required after 6 months abroad.

The German page below states explicidly that employment (for both) is also true for the first three months. This then should be true for all EU countries.

Information for EU citizens - Federal Ministry for Economic Affairs and Climate Action
Entry and residence
Are you a citizen of an EU member state planning to seek employment, study or complete vocational training in Germany? Thanks to the freedom of movement, you can travel to Germany without a visa or a residence permit and stay here for a period of three months. The only documents you will need for entering the country are either a valid passport or an ID card. There are no restrictions regarding access to employment and self-employment in Germany for you or your family.

The same applies if you are a citizen of Switzerland or the European Economic Area – i.e. Liechtenstein, Norway or Iceland.

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  • Would income tax be payable in Spain?
    – phoog
    Oct 22, 2022 at 9:51
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    @phoog Article 14 (2)(a,b,c) of the 2012 German/Spain agreement for periods up to 183 days (inclusive) in the second country and when an employee is being paid from the first country doesn't pay tax in the second. But this is something that a tax advisor should answer. Oct 22, 2022 at 10:29

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