Taxand Economic Employer Survey 2026 has been published

Taxand has published its latest guide, the Taxand Economic Employer Survey 2026, which presents the practices of 42 jurisdictions regarding the application of the economic employer concept in the taxation of internationally mobile employees.

The publication was prepared with the contribution of the LeitnerLeitner team; the Hungarian chapter was authored by Dr Nóra Rácz.

The aim of the survey is to provide a practical, easy-to-navigate overview for companies employing an internationally mobile workforce and to help identify cases that may require a more detailed tax analysis.

LeitnerLeitner is a member of the international Taxand network, which supports clients in 51 countries through approximately 700 tax partners and 3,000 experienced tax professionals, combining local expertise with a global perspective.

The Taxand Economic Employer Survey 2026 is available here.