Frontier Workers (Tax) Law and Legal Definition

For tax purposes, a frontier worker is a person who commutes across a border (e.g. on a daily basis) between his or her place of residence and his or her place of employment. Generally, they enjoy all the benefits granted to migrant workers in the Member State of employment. However, they often face specific problems, because of residence conditions, in particular as regards social advantages. Their right of equal treatment also applies to questions of income tax.