On 3 January 2026 the OECD launched a call for input on the tax implications of the surging global mobility of employees and digital nomads. Stakeholders have until 19 January to submit comments, which will feed into a high-level consultation to be held at the OECD Conference Centre in Paris, and online, on 20 January 2026.
The discussion paper notes that hybrid and cross-border working have outpaced existing tax rules, creating uncertainty over permanent-establishment risk, payroll withholding and social-security coordination. The Inclusive Framework—now 145 jurisdictions—agreed last April to study whether fresh guidance or multilateral instruments are needed.
For multinational employers the initiative is an opportunity to lobby for clearer thresholds—such as a minimum days-in-country “safe harbour”—and streamlined compliance across borders. Mobility and tax directors are being urged to prepare data on how often staff work remotely from France or other host locations and what costs they incur when multiple payroll registrations are triggered.
![OECD Opens Public Consultation on Tax Challenges of Global Mobility Ahead of Paris Meeting]()
Amid this complexity, companies and traveling professionals can also lean on platforms like VisaHQ to navigate the immigration side of cross-border work. From its France portal (https://www.visahq.com/france/), the service aggregates the latest visa and work-permit requirements and offers expedited filings, helping HR teams and digital nomads align tax planning with entry-clearance compliance.
French authorities, grappling with record numbers of cross-border commuters and long-term remote workers, view the consultation as a chance to align domestic rules with emerging international norms. Observers expect the meeting to debate whether digital platforms can facilitate real-time tax withholding, and whether the OECD should emulate social-security agreements that now allow up to 50 % telework without altering coverage.
Companies that wish to attend in person must register by 5 January due to space limits; virtual attendance is open until 19 January. A summary of comments and next steps will be published in the first quarter, potentially shaping local legislation across the EU by 2027.
The discussion paper notes that hybrid and cross-border working have outpaced existing tax rules, creating uncertainty over permanent-establishment risk, payroll withholding and social-security coordination. The Inclusive Framework—now 145 jurisdictions—agreed last April to study whether fresh guidance or multilateral instruments are needed.
For multinational employers the initiative is an opportunity to lobby for clearer thresholds—such as a minimum days-in-country “safe harbour”—and streamlined compliance across borders. Mobility and tax directors are being urged to prepare data on how often staff work remotely from France or other host locations and what costs they incur when multiple payroll registrations are triggered.
Amid this complexity, companies and traveling professionals can also lean on platforms like VisaHQ to navigate the immigration side of cross-border work. From its France portal (https://www.visahq.com/france/), the service aggregates the latest visa and work-permit requirements and offers expedited filings, helping HR teams and digital nomads align tax planning with entry-clearance compliance.
French authorities, grappling with record numbers of cross-border commuters and long-term remote workers, view the consultation as a chance to align domestic rules with emerging international norms. Observers expect the meeting to debate whether digital platforms can facilitate real-time tax withholding, and whether the OECD should emulate social-security agreements that now allow up to 50 % telework without altering coverage.
Companies that wish to attend in person must register by 5 January due to space limits; virtual attendance is open until 19 January. A summary of comments and next steps will be published in the first quarter, potentially shaping local legislation across the EU by 2027.
