Global Mobility After the Pandemic: Where Workforce Movement Is Headed

The world did not stop moving — it started moving differently

The pandemic-era assumption that global mobility would contract turned out to be wrong. It changed. Business travel declined and has not fully recovered. Traditional expatriate assignments — the executive and family relocating for three to five years — became less common. But short-term mobility, cross-border remote work, and “secondee-light” arrangements expanded sharply. Companies that had never thought seriously about global-mobility compliance suddenly had employees working from countries where the company had no legal entity, no payroll, and no immigration authorisation.

This article surveys the new landscape and identifies four trends that general counsel and HR leaders should be tracking.

1. The digital-nomad visa is a real category now

More than fifty countries now offer some form of digital-nomad or remote-work visa. Estonia, Portugal, Croatia, Barbados, the UAE, and Thailand are among the most visible. These visas typically allow a foreign national to live in the country and work remotely for a foreign employer for a defined period — usually one to two years — without creating a permanent establishment or triggering local employment law obligations. They are not a compliance free pass, but they are a legitimate tool when used properly.

2. Permanent-establishment risk has a remote-work dimension

An employee working remotely from a country where the employer has no presence can, in some circumstances, create a permanent establishment for tax purposes — or trigger corporate registration, payroll-withholding, and social-security obligations. The rules vary sharply by jurisdiction. France, Spain, and Germany are among the most assertive in finding permanent establishments from remote work; other jurisdictions are still developing their approach. Companies with remote workers abroad need a country-by-country assessment, not a one-size-fits-all policy.

3. Short-term business travel is under-scrutinised

Many companies treat short-term business travel — the employee who spends three weeks in a foreign office, the engineer who flies in for a two-week installation — as too brief to matter. That assumption is increasingly risky. Immigration authorities are paying closer attention to business visitors who perform productive work rather than attending meetings. Tax authorities are looking at the cumulative days of presence across multiple short trips. A pattern of short trips can add up to a compliance problem.

4. The compliance function is catching up

Five years ago, global-mobility compliance was often split between HR (immigration), tax (payroll and permanent establishment), and legal (employment law and contracts), with limited coordination. The trend now is toward integrated global-mobility functions that bring all three together. The general counsel’s office is increasingly the natural home for that integration. The companies that have made this shift report fewer surprises, faster resolution of cross-border issues, and better outcomes when something does go wrong.

This article is provided for general information only. It is not legal advice and does not create an attorney-client relationship.