Due to generally much lower tax rates than in Western European countries, temporary workers (especially from Eastern European countries) are covered by social security in the country of establishment of the temporary employment agency and not in the country of deployment.

Proposal on worldwide minimum tax rate of 15% for companies adopted The Commission’s proposal to implement international agreements on a global minimum tax rate of 15% for companies was approved by the EU Parliament on 19 May 2022.

Double taxation agreement Canada According to Art. 18, para. 1, sent. 2 lit. c) DTA-Canada, Germany as the source state has no right of taxation on pensions from the German statutory pension insurance.

In the course of the Betriebsrätemodernisierungsgesetz (Works Council Modernisation Act), accident insurance cover in the home office will be improved in future.

The UK Department for Transport is urgently advising that, from 1 October 2021, passports will no longer be sufficient for EU, EEA and Swiss nationals to enter the UK.

As part of an installation for a technical update of the French posting workers portal, we would like to inform you that the SIPSI application is going to be unavailable for the whole day on Wednesday 18 August 2021.

Which national social security law is applicable to temporary agency workers working across borders? The European Court of Justice (ECJ) has now dealt with this explosive question (judgment of 03.06.2021, ref. C-784/19).