Enabling telework for a few days each week is increasingly becoming the new normal for millions of individuals. Since 1 July 2023, there has been a Framework Agreement in place within the EU, allowing employees to remain covered by the social security system of their state of employment when teleworking from home in a cross-border context. This article discusses whether it is possible to change the allocation rules for taxation of employment income in these situations, to be levied in the same state as the social security contributions (a hypothesis). Arguments pro and contra are highlighted, and additional changes are considered. By using two scenarios (Sweden-Germany and Sweden-Denmark) the outcome of the hypothesis as well as the implications for the new Framework Agreement and similar agreements are highlighted.