I've never attempt to do it, but I point you to the documentation on MSDN:
Smart Card and Remote Desktop Services
In the specific,
Remote Desktop redirection
Notes about the redirection model:
This scenario is a remote sign-in session on a computer with Remote
Desktop Services. In the remote session (labeled as "Client session"),
the user runs net use /smartcard.
Arrows represent the flow of the PIN after the user types the PIN at the command prompt until it reaches the user's smart card in a
smart card reader that is connected to the Remote Desktop Connection
(RDC) client computer.
The authentication is performed by the LSA in session 0.
The CryptoAPI processing is performed in the LSA (Lsass.exe). This is possible because RDP redirector (rdpdr.sys) allows per-session,
rather than per-process, context.
The WinScard and SCRedir components, which were separate modules in operating systems earlier than Windows Vista, are now included in
one module. The ScHelper library is a CryptoAPI wrapper that is
specific to the Kerberos protocol.
The redirection decision is made on a per smart card context basis, based on the session of the thread that performs the
SCardEstablishContext call.
Changes to WinSCard.dll implementation were made in Windows Vista to improve smart card redirection.