1996 - European Telework Week

Telework 96
The present tax laws in European countries are also unclear. This is especially so in cases
where the teleworking is split between a number of locations. An important source of
concern is the conflicting rules on reimbursing teleworkers' expenses. A parallel problem
is that most tax and local authority planning regulations make a distinction between
business and private premises.
Barriers to cross-border teleworking place significant impediments on businesses
that want to expand their activities across Europe by using telework. The barriers
both damage the prospects for businesses and inhibit their development in certain
areas of Europe: firms will concentrate their activities in those countries where local
and national laws are the most favourable to flexible working practices and where
the telecommunications infrastructure is the most advanced.
Without changes to the legal and tax structures and without improvements to the
telecommunications infrastructure and the methods of ensuring data protection, new
business activities involving teleworking will grow unevenly across Europe and their full
potential will not be realised.
2.4.6. Summary of recommendations
In order to deal with the impact of BPR and teleworking, governments need to review
their education and training programmes, and to re-frame their social welfare legislation.
There must be increased awareness at strategic management levels; also legal and
taxation issues must be addressed.
Teleworking needs to be framed within a clear legal code and in some cases, additional
national legislation is required to facilitate teleworking.
In particular Tax systems need clarification on a range of different issues. Also:
- countries which do have homeworking legislation should be encouraged to extend this
to cover telework;
- countries which have legislation that disallows public servants from teleworking
should consider amendments;
- contracts of work and collective agreements should specifically set out conditions and
rights of teleworkers;
- health and safety legislation should apply to telework.
In order to deal with the impact of BPR and teleworking, governments need to review
their education and training programmes, and to re-frame their social welfare
legislation. There must be increased awareness at strategic management levels; also
legal and taxation issues must be addressed.
In order to enhance Transborder telework, systems of social security should be taken into
account when deciding which organisations should be the contributors and recipients of
contributions. Insurance companies should be encouraged to design policies for
transborder work, with special provisions for home teleworkers. There needs to be clear
data security regulations and practice for transborder telework.
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