Taxand Economic Employer Survey 2026

We are pleased to have contributed to the latest edition of Taxand’s Economic Employer Survey, a valuable resource for organisations managing an internationally mobile workforce with the contribution of our partners Christos Theophilou and Costas Savva.

The survey examines how tax authorities across more than 40 jurisdictions interpret and apply the Economic Employer concept, a key principle used to determine an individual’s true employer for withholding tax purposes, irrespective of the formal employing entity.

As cross-border working continues to shape modern business structures, the survey provides a high-level overview of potential tax implications, including whether the entity benefiting from an employee’s services may assume withholding tax obligations.

Drawing on the expertise of Taxand professionals worldwide, this edition features concise, easy-to-reference insights designed to support employers in identifying scenarios that may require further, in-depth tax analysis.

We trust that this guide will serve as a practical tool in navigating these complexities. Our team, together with the global Taxand network, remains available to provide tailored guidance and support where needed.

Click here to have access to the full version of the survey.