Lesson 12. Business Trip Definition – Understanding The Concept
As per the Estonian Employment Contracts Act, the employee is considered to be on a business trip when the employer sends him outside the place of employment to perform duties, domestically or abroad. An employer and a worker may fix by agreement a specific address, or in the case of remote work – different countries or even a region can be agreed upon. The place must be based on the nature of the work, the interests of both parties, and the principle of good faith.
Sources:
Estonian Tax and Customs board
https://www.riigiteataja.ee/en/eli/530012014003/
https://www.riigiteataja.ee/en/eli/527022014003/
Business guide for e-Residents
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