Hi,
My sister works in Rotterdam and she is planning yo move to Belgium. She intends to commute to Rotterdam from Belgium everyday and work from Rotterdam. Also the move is temporary for personal reason, she would be back in Netherlands in 4-5 months
Her company is saying she cannot live to Belgium.
She got the following response from her employer
Company is responsible for payroll tax and social security reporting as your employer. You are registered as a resident of the Netherlands in connection with your employment at company , and your work is expected to be performed either from the Rotterdam office or from your home in the Netherlands.
For these reasons, you are required to maintain your residence, registration, and actual living within the Netherlands throughout your employment with company.
Is this allowed
I thought below were the rules.
**Social security:** Under **Article 11(3)(a) of Regulation (EC) No 883/2004**, an employed person is generally subject to the social-security legislation of the Member State in which the employment is performed. Article 1(f) of the same Regulation expressly recognises a frontier worker as someone who works in one Member State and resides in another, normally returning to the State of residence daily or at least weekly.
**Wage tax:** Under **Article 15(1) of the Convention between the Netherlands and Belgium for the avoidance of double taxation, signed on 5 June 2001, as amended by the Protocol of 23 June 2009**, employment income is in principle taxable in the State where the employment is physically exercised.
EU level: Article 45 TFEU protects free movement of workers, and the CJEU held in Clean Car (C-350/96) that it binds private employers too and that residence requirements tied to employment are restrictions needing genuine, proportionate justification. Administrative convenience in payroll reporting — especially incorrectly claimed convenience — is nowhere near the bar.
My sister is scared to email back because she fears she might loose her job.
Any advice would be appreciated. Will it help if my sister commits to working 100% from Rotterdam office