In general, in cases similar to the described one, where an applicant residing in Country A for more than 12 months before the call deadline but who has worked remotely for more than 12 months for an institution located in Country B will be considered ineligible in both Country A (place of residence) and Country B (place of main activity).
There are two related FAQs:
Example: A researcher started a contract with a Belgian university in January 2020. However, the researcher has not been able to move to Belgium until March 2021 and worked for the Belgian university remotely from France. As per the mobility rule in MSCA-EF, the researcher will be ineligible for institutions located in both countries (Belgium and France).
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