Four quite different activities are commonly grouped as "working here", and they carry different permissions, different obligations and different tax positions.
Establishing which applies is the first step, not a detail to sort out later.
| Employment | work permit, usually employer-sponsored |
|---|---|
| Self-employment | separate treatment, often harder |
| Business ownership | registration, licensing, possibly investment rules |
| Remote work for abroad | depends on immigration category |
Employment
- A work permit is generally required for non-nationals
- It is usually tied to a specific employer and role
- The employer typically applies and may need to show the role could not be filled locally
- Changing employer requires a new permit rather than a transfer
- Regional nationals may have different treatment under free movement arrangements
The fourth is the practical constraint. A permit tied to one employer means changing jobs is an immigration process, not a resignation — which affects negotiating position and should be understood before accepting a role.
Self-employment
Frequently harder than employment, and the difference surprises people:
- Often a separate category with its own requirements
- In some systems not permitted at all on certain permits
- May require demonstrating economic benefit or investment
- Brings registration and tax obligations directly
The second point recurs from the study material and applies broadly. Doing paid work by invoice rather than by payroll can be a different immigration act entirely, and the fact that the volume is small does not change the category.
Business ownership
- Company registration with the companies registry
- Business licensing, which may be sector-specific
- Tax registration
- Social security registration if employing anyone
- Sector permissions where the activity is regulated
- Any non-national investment requirements that apply
Point four is the obligation most often overlooked by small operators. Employing even one person creates employer obligations — contributions, records, and in some systems insurance — as noted in the general insurance material.
Local professional advice at the outset is cheaper than correcting a structure afterwards, particularly where non-national ownership rules apply to the sector.
Remote work for a foreign employer
The growing category, and the one where rules are least settled internationally.
Questions to establish rather than assume:
- Whether your immigration category permits it — visitor status generally does not permit work of any kind in many systems
- Whether a specific remote-work permission exists
- Where you become tax resident, and after how long
- Whether your employer can lawfully employ someone resident here
- Whether social security obligations arise
The third is the one that catches long-stayers. Tax residence generally follows presence, not employer location, so extended remote work can create a domestic tax obligation regardless of where the salary is paid from — and it is far easier to plan for than to unwind.
Tax obligations generally
- Residence rules determine liability, and are usually presence-based
- Source rules determine what is taxable regardless of residence
- Double taxation agreements may apply, depending on the countries involved
- Home country obligations may continue — some countries tax by citizenship
- Reporting obligations may exist even where no tax is due
The fourth is essential for some nationalities and easily overlooked. A few countries tax their citizens on worldwide income regardless of residence, so moving abroad does not end the obligation, and both filings continue.
Anyone in that position should take advice in both jurisdictions rather than one.
Frequently asked questions
Is a work permit transferable between employers?
Generally not. It is tied to a specific employer and role, so changing jobs is an immigration process rather than a resignation.
Why is self-employment harder than employment?
It is often a separate category, sometimes not permitted at all, and invoiced work can be a different immigration act regardless of volume.
What do remote workers most often miss?
Tax residence follows presence rather than employer location, so extended stays can create a domestic obligation wherever the salary is paid.
Does moving abroad end home tax obligations?
Not always — a few countries tax citizens on worldwide income regardless of residence, so both filings continue.
