Where should an income be taxed if a developer (programmer) works from his home office in the Czech Republic for a company incorporated in Malta? The company sells a global service worldwide.

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    Generally in the Czech Republic. Some European countries require independent contractors to set up a company of their own, making the transaction a business-to-business transaction and relieving the Maltese company of the burden of managing compliance with Czech employment law, but I don't know anything about how the Czech Republic handles situations like this. – phoog Jun 19 '17 at 3:21

You pay income tax in the country you are doing the work, so in your case you will have to pay Czech tax.

This is a general thing that is argued also for businesses. There is more specific info on the European Union websites:

... You will always be subject to the tax rules of your country of residence, you may also have to pay taxes in the other country.

Source: http://europa.eu/youreurope/citizens/work/taxes/double-taxation/index_en.htm

Each country has its own definition of tax residence; yet:

  • You will usually be considered tax-resident in the country where you spend more than 6 months a year
  • If you spend less than 6 months a year in another EU country, you will normally remain tax-resident in your home country"

Source: http://europa.eu/youreurope/citizens/work/taxes/income-taxes-abroad/index_en.htm

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    Do you have legal authority that backs up that statement? – ohwilleke Jul 7 '17 at 16:48
  • Let's say the Czech Republic agrees, and Malta says you pay tax where your employer pays you, that is Malta, then you have a problem. – gnasher729 Jul 7 '17 at 16:56

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