Location of legal entity and location of employment
<p><strong>Context:</strong>
A company BE-Best has its headquarter in US, and legal entities in EU countries A, B and C.
An employee living in country A got job at BE-Best and contract in the county A. After some time the employee moved to the country B from private reason only.</p>
<p><strong>Question 1:</strong>
Does the employee has to relocate to the legal entity of his employer in the country B?</p>
<p><strong>Question 2:</strong>
Is there any law that force to relocate the employee from one legal entity to the other because of his place of living (a permanent establishment)?</p>
<p><strong>Question 3:</strong>
The employer has legal entities in EU countries A,B and C and open position in the country B. The employee lives in the country A. Does this fact determines that the employment has to be done in the county B (here is the open position) or in country A (because of employee place of living) or in this case employee has free of choice and can decide in which country to sign the contract?</p>

<blockquote>
<p>Does the employee has to relocate to the legal entity of his employer in the country B?</p>
</blockquote>
<p>This question is rather unclear since the employee moved to country B already. Regardless, issues such as place of work and relocation policies depend on the terms  of the employment contract (as agreed by the parties).</p>
<blockquote>
<p>Is there any law that force to relocate the employee from one legal entity to the other because of his place of living (a permanent establishment)?</p>
</blockquote>
<p>No. A statute to that effect would severely infringe parties' <a href="https://en.wikipedia.org/wiki/Freedom_of_contract" rel="nofollow noreferrer">freedom of contract</a>.</p>
<blockquote>
<p>Does this fact determines that the employment has to be done in the county B</p>
</blockquote>
<p>The fact that the open position is in country B suggests that place of work most likely will be country B.</p>
<p>The parties can sign the contract anywhere, but that is unrelated to whether the contract has any provisions regarding permissible place(s) of work.</p>

<blockquote>
<p>Question 1: Does the employee has to relocate to the legal entity of
his employer in the country B?</p>
</blockquote>
<p>No. But the employer might require the employee to do so.</p>
<blockquote>
<p>Question 2: Is there any law that force to relocate the employee from
one legal entity to the other because of his place of living (a
permanent establishment)?</p>
</blockquote>
<p>No. But the employer might require the employee to do so because the legal entities in other countries have different compliance obligations based upon the country in question and if the employee isn't shifted to a new country the main U.S. branch would have to have a special set of compliance obligations for that one employee which would be inefficient.</p>
<blockquote>
<p>Question 3: The employer has legal entities in EU countries A,B and C
and open position in the country B. The employee lives in the country
A. Does this fact determines that the employment has to be done in the
county B (here is the open position) or in country A (because of
employee place of living) or in this case employee has free of choice
and can decide in which country to sign the contract?</p>
</blockquote>
<p>The law doesn't require that an employee live in the country where his or her job is located. But that doesn't mean that the employee has freedom of choice. The employer has to agree and does not have to allow an employee who lives in one country to take a job in another country. Often, an employer would not allow an employee to do that.</p>
<p>The country in which the contract is signed is irrelevant. It can be signed while on vacation in China, even if China has nothing to do with anything.</p>
<p><strong>Additional Discussion</strong></p>
<p>The question seems to be based upon the premise, or to be asking, if there is a right to work remotely. There isn't one. Remote work is allowed only on the terms and conditions that are acceptable to the employer.</p>
<p>What taxes and laws apply to remote works in an evolving question that doesn't have uniform answers and often varies from one kind of law to another. Workplace safety regulations are almost always applicable based upon the laws of the place where the work is actually done. Which government's taxes apply when a worker works remotely in a different country is a morass and very much a work in progress.</p>

employment