Quick Overview: Self-Employed Work Abroad in 2026
As a Czech self-employed person, you can temporarily provide services in the EU based on your Czech business license. However, it’s not enough to simply travel abroad for a job. You must verify whether this is a one-time cross-border service provision or a long-term business venture abroad. It’s also important to find out whether your profession is regulated in that country, whether you need your qualifications recognized, and whether you have an A1 form for social security.
Before you leave, be sure to check the following:
- whether you’ll be working abroad only occasionally or on a regular basis,
- whether your profession is regulated in that country,
- whether you need your professional qualifications recognized,
- whether you have social security and health insurance coverage,
- where you will report your income and whether you are subject to VAT.
If you already have a specific international contract or agreement ready to be signed, it’s worth reviewing it before you leave. We’ll help you verify whether the contract complies with both Czech and foreign business regulations and what to watch out for regarding liability, payments, or taxes.
Before Accepting a Contract from a Neighboring Country
With our accession to the EU, conditions have changed radically not only in the area of travel, but also in business and employment. Under the law on the free movement of services, there’s no problem traveling to Austria, for example, to lay pavers or landscape a garden. Outside the EU, the freedom to work also applies to countries such as Switzerland.
There are several possible arrangements:
- aone-time or occasional cross-border provision of services based on a Czech business license for cross-border service provision,
- long-term and regular provision of services in a specific country. In such a case, this constitutes permanent business operations in a foreign country, i.e., establishment. In this case, the person conducts business on a permanent basis in a foreign country, for example, through a branch established in accordance with the laws of that country or by obtaining a local business license.
The key factor here is not who you are working for at any given moment, but in which country. So if you want to work as a self-employed person in Germany and, for example, install flooring for a Czech diplomat or doctor there, it is still considered work abroad, even though you could easily bring Czech parquet flooring with you and sign the contract in Czech.
| Situation | What does this mean? | What you typically handle |
| A one-time or occasional assignment in the EU | You continue to perform most of your work in the Czech Republic and travel abroad only for a specific assignment. | Regulated profession, recognition of qualifications, Form A1, contract with a foreign client. |
| Regular business activities in a single country | You work abroad on a long-term or recurring basis, or your business is primarily based there. | Local authorization, registration in that country, taxes, insurance, and, if applicable, a permanent establishment. |
| Establishing a branch or place of business | You operate permanently abroad and conduct business in accordance with local regulations. | Foreign business license, tax registration, local accounting, and legal obligations. |
The key factor is the center of interests
The key factor in determining which regime applies to you is the country where you primarily provide your services. If the contract in Germany was essentially a one-time side job, but you otherwise work and conduct business primarily in the Czech Republic, then this constitutes a one-time cross-border provision of services, in which case the only issue to address is whether the activity in question is regulated in the relevant country.
The situation must be assessed on a case-by-case basis, particularly with regard to the frequency, regularity, duration, and continuity of the activity; a necessary condition is that you also provide the service in question in the Czech Republic.
In practice, we often encounter situations where self-employed individuals consider a short-term assignment abroad to be ordinary “Czech” work simply because they have a Czech client or a Czech contract. However, what matters is not the language of the contract or the client’s nationality, but rather the location where you actually provide the service. Misjudging the applicable rules can lead to problems with government agencies, insurance, or taxes.
It is not possible to generally determine which activities are or are not regulated abroad, as this varies from country to country. The so-called Single Point of Contact can help you determine whether your chosen activity is regulated in a given country. Regulation could, in fact, represent another minor—but by no means insurmountable—obstacle on the path to your international operations.
If your chosen profession or activities are regulated in an EU member state, you must contact the relevant local authority (such as a chamber of crafts), which is authorized to issue a certificate of recognition of professional qualifications. In the vast majority of cases, a fee in the range of tens or hundreds of euros is charged for issuing the certificate. It may be contingent, for example, on your providing proof of your qualifications, good character, or medical fitness.
Sometimes, you must also provide proof of an order from a foreign entity. The duration of the authorization you receive then depends on local regulations. Typically, it is valid for one year or a few years.
If a profession is unregulated in the Czech Republic but regulated in the relevant country, a self-employed person must provide evidence that they have performed the activity in question for at least two years within the preceding ten years.
If a profession is not regulated in a foreign country, then you may practice it just like any citizen of that country.
Certain services can typically be provided only at a business location, such as cosmetic services, hotel services, or restaurant services, and as indicated above, in such cases, a Czech trade license is by no means sufficient. You must apply for authorization to provide services in the host Member State. The Single Contact Points also assist prospective entrepreneurs in determining who to contact and where to find this information.
Do you already have a specific offer from abroad? Have the contract reviewed in advance to ensure that it matches what you will actually be doing, where you will be performing the work, and who is liable for any defects or damage.
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Contact the Point of Contact
As mentioned above, reliable information on the provision of services within the European Union is provided by the so-called Single Point of Contact. Its purpose is to provide information to those interested in starting a business and to entrepreneurs. Points of Contact are located at municipal trade licensing offices in regional capitals and at two locations in Prague. There are a total of fifteen of them in the Czech Republic.
If you already have a more specific idea of where you’d like to do business and in what field, you can also find the specific contact information for the office that issues permits for that activity.
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What about insurance?
A key question for workers going abroad is whether they must pay for social security and health insurance in a foreign country. The rule is that you cannot be covered by social security and health insurance in more than one European Union member state. Once again, the decisive factor is the place where the gainful activity is performed. When taking a job or starting a business in another EU member state, it is generally necessary to fulfill reporting obligations with the relevant institutions in the Czech Republic as well as in the host country. For one-time or occasional work trips within the EU, you only need to apply to the district social security office for a confirmation of the European portable form, which proves your affiliation with the Czech Republic’s social security system.
Furthermore, it is assumed that the self-employed person is insured with one of the Czech health insurance companies and holds a European Health Insurance Card.
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Income Taxation
With regard to income taxation, the procedure is again simpler in the case of occasional service provision abroad while the majority of services are provided here in the Czech Republic. In such cases, the individual is generally considered a Czech tax resident (tax residents are those who have their domicile in the Czech Republic or reside here for at least 183 days in the relevant calendar year), and in such cases, all income is generally included in Czech income and taxed here.
In a foreign country, only the income earned within that country’s territory may be taxed. However, the Czech Republic has double taxation treaties with most neighboring countries, which prevent certain types of income from being taxed twice.
Therefore, if an entrepreneur has already paid tax abroad, this may result, for example, in a tax credit or an exemption from taxation when filing a Czech tax return. Entrepreneurs should therefore determine whether the Czech Republic has a double taxation treaty with the country in question and, if so, what its terms are. It is also advisable to familiarize oneself with the tax residency requirements in the other country.
The situation is different, for example, if a service provider establishes a permanent establishment in the other country; this entails the obligation to register for income tax in that country and pay the tax there. It is also always necessary to monitor the obligation to pay VAT in the other member state.
The biggest challenge with international contracts is often that legal, tax, and contractual obligations overlap. If you are unsure where to report your income for tax purposes or whether you have any obligations abroad, have your situation assessed on a case-by-case basis.
Summary
If you want to work abroad as a self-employed person, first clarify whether this is just a one-time assignment or a long-term business venture in a foreign country. For occasional assignments within the EU, a Czech trade license is often sufficient, but you must verify whether your profession is regulated in that country and whether you need your qualifications recognized. Also, be sure to take care of Form A1, health insurance, contractual liability, tax residency, the double taxation treaty, and any potential VAT obligations. The more regular and longer-term your work abroad is, the more likely you’ll need to deal with local permits, registrations, and obligations under that country’s laws.
Frequently Asked Questions
As a self-employed person, can I work in Germany with just a Czech trade license?
For one-time or occasional assignments, this is often possible in the EU. However, you must verify whether your activity is regulated in Germany and whether you need your qualifications to be recognized or require other certification.
What is Form A1, and when do I need it?
Form A1 confirms that you remain enrolled in the Czech social security system while working abroad. For short-term assignments within the EU, you generally apply for it through the relevant Regional Social Security Administration (OSSZ).
When does a short-term contract become a business venture abroad?
It depends on the duration, regularity, frequency, and focus of your activities. If you work in a given country repeatedly, on a long-term basis, or if that country is your main source of income, this may already constitute establishment and doing business in accordance with local regulations.
Do I have to pay social security and health insurance while abroad?
In the EU, you generally cannot be insured in more than one country at a time. The deciding factors are your place of work and the specific insurance scheme. For short-term assignments or cross-border work, Form A1 may be helpful.
Where do I report income from a foreign contract?
A Czech tax resident generally reports worldwide income on their Czech tax return. However, this depends on the specific country, the type of income, and the double taxation treaty.
