Taxation in another Member State

There are no EU-wide rules that say how EU nationals who live, work or spend time outside their home countries are to be taxed on their income.

However, the country where you are resident for tax purposes can usually tax your total worldwide income, earned or unearned. This includes wages, pensions, benefits, income from property or from any other sources, or capital gains from sales of property, from all countries worldwide.

If you work in one EU country but live in another and return there daily, or at least once a week, you count as a cross-border commuter under EU law (sometimes called cross-border or frontier worker).

In everyday life, you are subject to the laws of both countries.

The laws where you work cover:

• employment and income taxes
• most social security rights

The laws where you live cover:

• property taxes and most other taxes
• residence formalities

Learn more here:

If you've worked in several EU countries, you may have accumulated pension rights in each of them.

You'll have to apply to the pension authority in the country where you're living or you last worked. If you've never worked in the country where you're living, your host country will forward your claim to the one you last worked in.

That country is then responsible for processing your claim and bringing together records of your contributions from all the countries you worked in.

In some countries, the pension authority should send you your pension application form before you reach that country's retirement age. If you don't receive it, check with your pension authority to see whether they will automatically send it to you.

Learn more here:

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