Whether something is illegal is different from whether it's easy to enforce. It's hard to say how likely they are to enforce this, but you're definitely taking

Whether something is illegal is different from whether it's easy to enforce. It's hard to say how likely they are to enforce this, but you're definitely taking a risk by pretending to live somewhere. What makes it more problematic is that it's not just tax offices that would be interested in finding out. The company you work at may also get in trouble with the tax office as they pay employment taxes too, so they are probably interested in the fact that you're deceiving them. If your manager suspects you're not being truthful and follows up with HR this could easily get you in trouble. As remote work becomes more popular, it becomes more likely that companies will pay attention to this. Knowing all of that, I'd find it quite hard to justify playing these games. It just seems like asking for trouble, with a pretty good chance of getting it.