The Legal Status of Digital Nomads

Abstract

While the pandemic of the COVID-19 virus took over and changed an increasing part of people’s everyday lives, the spread of digital communication and teleworking grew. As a result, there is an increase in interest in a new way of working that is not tied to a physical workplace -digital nomadism. Nomads of the modern, digital age are people who use information and communication technology for work that they can do anywhere in the world, which gives them the luxury of freely choosing their residence. The Republic of Croatia was among the first countries in the European Union to open its doors to digital nomads, just behind Estonia. In the Republic of Croatia, the Foreigners Act regulates and defines the legal status of digital nomads as citizens of a third country (a country that is not a member state of the European Economic Area or the Swiss Confederation) who are employed or perform work through communication technology for a company or their own company that is not registered in the Republic Croatia and does not perform work or provide services to employers in the territory of the Republic of Croatia. Therefore, this paper will analyze the legal status of digital nomads from the administrative and tax aspects (de lege lata -de lege ferenda) in the Republic of Croatia and other member states of the European Union.