Even if the issue of telework (distant work, smart work) can be found in the European Commission’s agenda since mid of 1990s statistical data on employees working as teleworkers is still low. Also data on teleworkers in member states differ. The distinctive north-south differences in the take up of telework in the Europe are clearly shown. In 2005 the highest rate 14,4% involved in telework at least “a quarter of the time” or more was in Denmark, but the lowest 2,3% in Italy. Therefore the purpose of the research is to analyze current regulatory framework and policies in EU level for promotion and development of telework. The research will also cover statistical overview of telework in Europe and analysis of different forms of implementation of telework in different member states. Qualitative analysis on telework development in case of Latvia will be provided.