Cross-border remote working

CVML

Published on March 24 , 2026

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Employees working temporarily from outside the UAE may create unexpected legal and regulatory considerations for employers.

Cross-border working arrangements can raise issues relating to immigration permissions, tax exposure and payroll compliance.

Key considerations

Immigration requirements

Employees working abroad may require local work authorisation depending on the jurisdiction.

Tax implications

Remote working abroad may create permanent establishment risks or other tax exposure for the business.

Payroll compliance

Employers should ensure salary payments remain compliant with the UAE Wage Protection System.

CVML advises corporates and family offices on cross-border workforce arrangements and regulatory compliance.

If you or your organisation would like to discuss any aspects of this guidance note further, please reach out to your usual CVML contact, or email:

Hisham E. Oweiss, Partner, CVML (h.oweiss@cvml.ae)

Kwan Lung (Andrew) Wong, Associate, CVML (k.wong@cvml.ae)