The coordination of taxation is dealt by bilateral taxation agreements which avoid double taxation on the same income. A lot depends on the nature of the work performed.
Taxation of commuting employees
Article 15 of the 2008 UK-France Double Taxation Agreement provides for the application of the principle of the country of employment. For example, an employee who resides in France and works in the UK for an UK employer is taxed in the UK (principle of the country of employment).
Special rules for posted workers (2008 UK France Double Taxation Convention, Art 15(2))
The country of residence nevertheless retains its right to levy taxes on this income if the following conditions are satisfied:
- Ìý
•ÌýÌýÌýÌý the posted worker is not present in the State of employment for more than 183 days per calendar year or a period of 12 consecutive months, and
- Ìý
•ÌýÌýÌýÌý remuneration is paid by or on behalf of an employer who is not resident in the
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Web page updated on 17 Mar 2025 13:17