The International Bar Association (IBA) Global Employment Institute (GEI) has published its 2026 introductory Digital Nomad Report , highlighting the increasing legal, tax and immigration challenges arising from cross-border remote work.
The report finds that employees increasingly desire more flexible work conditions, including working remotely. The rapid growth of digital nomadism - driven by technological change and shifting workforce expectations - is creating complex compliance risks for multinational employers, particularly where employees work remotely across jurisdictions for short periods. This report identifies and addresses the issues from an immigration perspective.
Digital nomads are fundamentally characterised by their reliance on the internet to perform work remotely, typically outside the jurisdiction of their employer and without entering the host country's labour market, coupled with a lifestyle of ongoing international travel and multi-local living. This work style is often underpinned by a quest for autonomy and self-determination, frequently manifesting as a rejection of traditional nine-to-five work schedules, daily commutes and fixed office environments.
Drawing on a survey of immigration lawyers across 34 jurisdictions and a comprehensive review of academic and industry literature, the report focuses on the legal uncertainty surrounding immigration frameworks, while also identifying broader challenges in employment law, employer responsibilities, taxation and social security.
Main findings
- Digital nomad (DN) visa schemes are not only found in countries with a warm climate. Several Eastern European countries also have DN visas, including early adopter Estonia.
- DN visas are not catering for local work; they allow work for companies based abroad only and mostly based on an employment contract, not as freelancer.
- The absence of a consistent global definition of 'digital nomad' continues to complicate regulatory approaches and international coordination, particularly in tax and social security matters.
Structural compliance challenge for employers
Commenting on the findings, the Officers of the IBA GEI wrote: 'For multinational employers, the rise of digital nomads is less a lifestyle trend than a structural compliance challenge. Even short-term remote work across borders can trigger immigration, employment law, tax and social security risks if not properly assessed. Companies need to move from ad hoc decisions to coordinated, cross-functional frameworks that balance flexibility for employees with legal certainty for employers, protecting their business and ensuring compliance across all aspects. This introductory report to the Digital Nomad Report [series] highlights the immigration aspects.'
The report also highlights that the lack of a universally accepted definition of digital nomads has led to fragmented and sometimes ill-fitting regulatory responses. In many cases, individuals continue to rely on tourist visas for work-related activities, prompting governments to introduce dedicated digital nomad visa schemes as a partial solution.
However, differences in how jurisdictions define and regulate digital nomads continue to hinder harmonisation efforts, particularly in relation to taxation and social security obligations.
Next phase of research
The Digital Nomad Report is the first in the series. The IBA GEI will publish further findings based on additional surveys focusing on:
- employment law implications; and
- taxes and social security considerations.
Together, these will provide multinational employers with a comprehensive, cross-disciplinary framework for managing digital nomad arrangements.
