YEAR 2021 N.º 1

ISSN 2182-9845

Teleworking from abroad: some issues regarding taxation, social security and labour law

Suzana Fernandes da Costa / Conceição Soares


teleworking; residency; permanent establishment; applicable labour law; substantial part of the activity.


With the pandemic caused by COVID-19, teleworking has been more and more frequent in Portugal. The remote work can often be done from outside Portugal. This circumstance can have relevant consequences for both employers and workers. In this article we propose to analyze the tax, labour and social security framework for teleworking from abroad and the risks it may imply.