Workforce Mobility Trends

Cross-Border WFH & Permanent Establishment: What the 2025's OECD Update Says OECD has published the 2025 update to the OECD Model Tax Convention, approved by the Committee on Fiscal Affairs on 13 October 2025 and by the OECD Council on 18 November 2025. A key highlight: important clarifications in Article 5 Commentary on when an individual’s home can become a “place of business” of the enterprise. Here’s a simplified take: a. Not every home office = PE An employee working from home in another country does not automatically create a Permanent Establishment. b. Key tests still apply: Permanence - Is the place used regularly and continuously? Business use - Is the home truly functioning as a place of business? Nature of activities - Are they core, or merely preparatory/auxiliary? c. 50% Working-Time Guideline If the employee works less than 50% of their total time from the overseas location in a 12-month period - generally no PE. If 50% or more, then a deeper factual review is needed. - The “Commercial Reason” Test – the critical determinant PE risk increases if the employee's presence facilitates business in that country, such as: meeting customers or suppliers, building/servicing a local client base, managing vendor relationships, sourcing or developing business opportunities If the WFH arrangement exists only due to employee preference or cost-saving, not business need - No PE. - Intermittent / incidental interactions: occasional meetings or light-touch activity in that country are not enough to trigger a PE. Bottom Line: The 2025 OECD Update makes one thing clear: Cross-border WFH does not automatically create a tax presence - but sustained, business-driven, on-ground activity can. A timely reminder for multinationals to revisit their remote work, global mobility, and PE risk frameworks. #OECD #OECD2025Update #ModelTaxConvention #PermanentEstablishment #Article5 #CrossBorderWork #RemoteWorkTax #GlobalMobility #InternationalTax #TaxPolicy #TransferPricing #BEPS #GlobalTax #CorporateTax #TaxUpdates #WFHCompliance

Remote is freedom in the U.S. It’s isolation in parts of Europe. And in the world of executive hiring, that one cultural difference is shifting how companies win (or lose) talent fast. When I first started working across both markets, I didn’t fully understand just how differently “hybrid” landed in New York vs. Amsterdam. Or in Barcelona vs. Boston. But here’s what I’ve seen after placing senior leaders across both regions for 12+ years: → In the U.S., remote work is often positioned as autonomy. It signals trust. Flexibility. And in a culture that celebrates hustle and independence, it’s seen as a career enabler. → In Europe, remote work especially when not well integrated can signal distance. It can feel like a barrier to culture, learning, or leadership visibility. Especially in regions where collaboration and social cohesion are prized. Neither approach is wrong. But blanket hybrid policies miss the mark when they ignore regional nuance. Let’s take a real-world example: → I’ve placed execs in the U.S. who negotiated full-remote C-level roles—with board approval. → I’ve seen execs in Germany decline offers because the leadership wasn’t visible enough in the office to earn trust. This isn’t just about where people work. It’s about how they connect, build influence, and lead. Here’s what’s working: - In the U.S., leaders win when they prioritize asynchronous communication, results over hours, and flexibility over optics. - In Europe, leaders win when they blend in-office structure with intentional, high-trust hybrid systems especially in France, Germany, and Southern Europe. - In global companies, the best leadership teams localize their hybrid models by culture, not just function. Because leadership isn’t one-size-fits-all. It’s context-aware. The companies that retain top talent across borders are the ones who’ve realized this: → Hybrid policy = talent strategy. → Culture fit = localized leadership, not just compensation. → Remote can be freedom or friction depending on how you lead. I spend a lot of my time now helping FMCG leaders navigate these nuances. Hiring across regions is one thing. Retaining leaders across regions? That’s a whole different skillset. And if we want high-performing teams in this global market? We need to stop managing policy and start leading with understanding. Let’s talk if your cross-market leadership model could use a reset. #ExecutiveSearch #HybridLeadership #RemoteWork #TalentStrategy #FMCG #ConsumerGoods #LeadershipHiring #USvsEurope #CultureDrivenLeadership #FutureOfWork

Fully remote is turning into something more practical: employee choice. Turns out, providing flexible solutions -- not just flexible policies -- is what's taking hold in most #tech firms, based on new data from Flex Index. Here's the latest, based on their study of 2,670 tech companies from June '23 to June '24. 👉 79% of tech firms are now Fully Flexible, up from 75% in 2023. Only 3% of tech firms have 5 day a week policies — 5 days a week in office is nearly dead The big shift: fully remote policies are declining fast, in favor of employee choice models: companies that are providing employees with access to space on an ongoing basis for use by teams and individuals who need it. 👇 Only 23% of Tech firms are now Fully Remote, down from 37% in 2023 ☝ 56% of tech firms have adopted an Employee’s Choice model, up from 38% in 2023 Employee choice makes so much sense, especially when you consider there are at least as many people who need an office 5 days a week (home setup doesn't work for them) as there are people who want to be fully remote. Best way to get top talent? Provide flexible solutions, not just flexible policies. 🏢 There's also some very big differences across companies by size. Big tech firms (>25k employees) are 2X more likely to have a more structured hybrid approach than those <5k. Getting teams together on a regular basis is important. Providing people with access to spaces that work, the tools they need and guidance builds better teams and drives organizational outcomes. 👉 Check out the latest from Flex Index here: https://lnkd.in/gPDFzN_K #ReturnToOffice #Remote #hybrid #remotework #hybridwork

Stanford University says remote work kills productivity. The Bureau of Labor says it boosts productivity. Both are right and here’s why. Between 2019 and 2023, working from home in the US rose five-fold. Today, nearly 40% of employees work remotely at least one day a week (Stanford WFH Research Project). But the real story is not just about how many people work from home. It’s about how productivity changes depending on the model. 📌Fully remote: Research finds a 10% dip in productivity compared to fully in-office. Why? Barriers to mentoring, weaker collaboration, and the challenge of self-motivation all play a role. 📌Hybrid: Surprisingly, hybrid setups show no measurable loss in productivity. At the same time, they help companies attract and retain talent by offering flexibility without the downsides of full isolation. 📌Fully remote upside: Despite the productivity gap, firms embrace this model because of cost savings from reduced office space and the ability to tap into global talent. For some businesses, these advantages outweigh the challenges. Looking ahead, remote work will likely keep expanding since studies indicate that remote workers report a 35–40% increase in productivity, attributed to fewer distractions, more flexible work hours, and better focus. The lesson for leaders is clear: remote work is not simply about flexibility. It is about making intentional choices in how teams are structured, managed, and measured. Do you think hybrid is the long-term answer, or will fully remote eventually prove more valuable?

Many companies continue pushing employees back to the office, but new data from the Bureau of Labor Statistics suggest that flexible work is proving remarkably sticky. According to the latest American Time Use Survey, 34.9% of full-time workers — about 32.5 million people — worked at least part of their job from home on an average day in 2025. That’s an increase from the year prior. The takeaway: despite return-to-office mandates, hybrid and remote work are not disappearing. Employees and organizations have now gotten used to flexible work and those preferences and expectations are hard to unwind. 

How will flexible work policies fare if the US economy softens? The Flex Index's latest #FlexReport provides in-depth data on flexible work trends and what it could mean against the backdrop of rising U.S. unemployment (now at 4.3%). Some key findings: 1. Despite economic uncertainty, 67% of US firms still offer work location flexibility. → Significantly higher than 51% in Q1 2023 (+16pts). → But slightly down from 69% in Q2 2024 (-2pts). 2. Structured Hybrid is gaining ground as 38% of US firms have now adopted this model. → This is up from 20% in Q1 2023 (+18pts). 3. Financial Services fell out of the top 5 most flexible industries. → Check out the charts below to see the top 5. 4. Large companies (25k+ employees) are shifting toward more office time. → 25% now require Full Time In Office → This is a +7% increase from last quarter. Some believe that a softening economy could give companies leverage to bring employees back. Economist and remote work researcher Nick Bloom suggests that a softening economy might actually lead to higher levels of remote work as reduced office expenses become more attractive to employers. What do you think will happen? Leave a comment below. Dig into more data and insights in the full report: https://lnkd.in/ehr3H-YD #virtualleadership #hybridleadership #distributedteams

International hire A gets the shiny benefits package. International hire B gets serious housing support. Guess who is still with the company after 6 months? ➡️ Hire A is highly qualified, excited to move to Germany and receives what many companies proudly call “good relocation support”: a welcome package, a language course, a gym benefit and a few team events. On paper, it looks caring, but it does not answer the one question that will dominate the first months: Where will I actually live? Then the temporary apartment runs out and the real housing search starts. Evenings are spent applying for apartments, running to viewings, getting ghosted by landlords and trying to understand which documents are still missing. ❌ The result? After a few months, the uncertainty is dominating everything. ➡️ Hire B may receive fewer fancy benefits, but the uncomfortable part is handled early. Before arrival, someone checks whether the housing expectations are realistic, whether temporary housing fits Anmeldung and search timelines, and supports the permanent housing strategy. ✅ After 6 months, Hire B has a home, understands the system and can focus on his job. That is the point many companies still miss: If housing is unstable, the rest of the onboarding package is decoration. Of course, companies can offer both. But one is nice to have, while the other decides whether the relocation actually works. What matters more after relocation: benefits people can see, or housing support people actually need?

Tracking workplace flexibility trends around the world, companies are committing to flexible working is the UK—becoming vocal about the benefits of hybrid and flexible options and reducing their office space. Yesterday, Meta was reported to have paid British Land £149 million to break the 18-year lease on a major office building, reducing its long-term real estate footprint and costs and anticipating continued hybrid working. 🔹 Hybrid Commitments: 69% of UK businesses have embraced a hybrid model. 🔹 Reducing Footprints: 63% of business leaders are recalibrating office space needs: - 21% plan to transition to smaller offices. - 37% are considering shared office spaces. - 7% have already made their move. 🔹 Performance Benefits: 75% of UK business leaders cite improved employee efficiency with a hybrid model. 60% wish they had made the shift before the pandemic. 🔹 Office Visits: 80% of employers’ official policies emphasize the need for periodic physical office presence. 🔹 Cost-Effectiveness: Substantial cost savings can be realized from reduced rent and utilities, and potentially insurance too. Note: additional costs can be incurred such as for more frequent company offsites and contributions to home office setups. 🔹 Initiated for Retention: 59% of business leaders felt initially compelled to adopt a hybrid model to retain talent. 🔹 Lingering Trust Issues: 58% of leaders admit to occasionally verifying remote employee productivity. [Source – Gallagher (UK)] Many strategic factors and tactical elements are involved to determine the appropriate modern work set up for YOUR specific company, business, and workforce. There is no cookie cutter model that fits all or many organizations. Deciding and designing the best way forward requires strategic discussion and data--from external AND internal sources--to incorporate the responsiveness and flexibility that meets the needs of your customers and workers. #HybridWorking #OfficeSpace #UKBusinessTrends #PostPandemicWorkspace #newwaysofworking #remotefirst #remoteworking #hybrid #workplaceflexibility _______________________________________________ Click 🔔 for updates. I am a work futurist and strategist focused on adoption of modern work with a human-centric approach helping multigenerational workforces excel in the digitalized era to create sustainable advantage.

𝗖𝘂𝗿𝗿𝗲𝗻𝘁 𝗮𝗻𝗱 𝗙𝘂𝘁𝘂𝗿𝗲 𝗥𝗲𝘁𝘂𝗿𝗻-𝘁𝗼-𝗢𝗳𝗳𝗶𝗰𝗲 𝗧𝗿𝗲𝗻𝗱𝘀: 𝗪𝗵𝗮𝘁 𝗢𝗿𝗴𝗮𝗻𝗶𝘇𝗮𝘁𝗶𝗼𝗻𝘀 𝗦𝗵𝗼𝘂𝗹𝗱 𝗘𝘅𝗽𝗲𝗰𝘁 In June 2025, 21.6% of US employees worked remotely at least part time, down slightly from 22.3% in June 2024. Hybrid roles now account for 53.1% of workers who spend any time at home, compared to 46.9% in fully remote positions. Only 27% of companies will be back to a fully in-person model by year’s end, while 67% continue to offer hybrid flexibility. 𝗛𝗼𝘄 𝗘𝘅𝗽𝗲𝗰𝘁𝗮𝘁𝗶𝗼𝗻𝘀 𝗛𝗮𝘃𝗲 𝗘𝘃𝗼𝗹𝘃𝗲𝗱 • 64% of US employees now prefer remote or hybrid roles over working from the office every day. • 61% of companies have formal RTO policies requiring employees to work on-site a minimum number of days each week. • The share of workers under office-mandate policies rose to 75% in late 2024, up from 63% in early 2023. • 46% of employees say they’d look for a new job if their employer stopped allowing remote or hybrid work. 𝗙𝘂𝘁𝘂𝗿𝗲 𝗧𝗿𝗲𝗻𝗱𝘀 𝘁𝗼 𝗪𝗮𝘁𝗰𝗵 In 2026 and beyond, organizations will refine return-to-office strategies using real-time utilization data and activity-based planning. Expect policies that: • Tie in-office days to project milestones, collaborative sprints, and mentorship sessions • Leverage AI-driven space optimization and smart scheduling to personalize the workplace • Blend virtual and in-person experiences through VR/AR or hybrid event platforms This evolution will shift RTO from a mandate to a tailored, outcome-driven experience. 𝗜𝗺𝗽𝗮𝗰𝘁 𝗼𝗻 𝗛𝗶𝗿𝗶𝗻𝗴 𝗮𝗻𝗱 𝗥𝗲𝘁𝗲𝗻𝘁𝗶𝗼𝗻 Likelihood to look for a new job if remote/hybrid work is revoked 64% Employees who’d seek new work without any remote options 46% Companies reporting higher retention by allowing remote work 76% Companies losing talent due to RTO policies 80% Hybrid/remote workers willing to accept a pay cut to stay remote 48% These figures underscore that overly rigid office mandates risk driving turnover, raising hiring costs, and eroding employer brand. 𝗪𝗵𝗮𝘁 𝗢𝗿𝗴𝗮𝗻𝗶𝘇𝗮𝘁𝗶𝗼𝗻𝘀 𝗦𝗵𝗼𝘂𝗹𝗱 𝗗𝗼 𝗡𝗼𝘄 • Tie office days to clear objectives such as innovation workshops, client pitches, or onboarding ceremonies • Offer choice through dynamic scheduling tools and desk-hoteling platforms • Measure impact with OKRs and KPIs around collaboration hours, engagement scores, and retention rates • Invest in well-being amenities and quiet zones to support diverse needs • Communicate transparently—share usage data, policy rationale, and gather ongoing feedback By aligning RTO policies with both business outcomes and employee preferences, you’ll build a workplace that attracts top talent and sustains retention. What strategies have you found most effective in balancing office presence with flexibility? Share your insights below!

Remote ≠ Anywhere I’ve noticed a trend lately with jobseekers reaching out from other countries hoping to work remotely for US-based roles. I want to take a moment to clarify why it doesn’t quite work that way. Remote doesn’t automatically mean "work from anywhere." Each country has its own labor laws, tax codes, and work visa requirements. So even if a role is fully remote, it’s typically bound by the employment regulations of the country in which the company operates. For US-based companies, this often means the candidate must either live in the US or be eligible to work here legally. Simply being in another country, even Canada, doesn’t bypass those rules. I’ve had many people argue that Canadians can work in the US without needing sponsorship - unfortunately, that’s a myth. While there are work visas available, they still come with legal requirements and processes. I also hear a lot of, “Well, if companies wanted to make it happen, they could.” But it’s not that simple. Companies often face legal, financial, and operational constraints. Hiring someone outside of their country can involve complicated tax liabilities, payroll systems, and compliance with international employment laws. The cost of managing these complexities can be high, which is why many companies restrict remote roles to specific countries, often where they are already set up to do business. I completely understand the frustration and uncertainty that comes with trying to navigate remote job opportunities from outside the US. The desire for a better opportunity or flexibility is real, and I feel for anyone who’s trying to make it work. But I hope this helps clarify why certain roles are more restricted than they might seem on the surface. #JobSearch #RemoteWork #RecruiterInsights #JobseekingTips #Remote #Hiring #Jobs #Insights #Jobseekers