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.
Fee-based contract as an alternative to an assignment under an employment contract In practice, the question often arises as to whether the conclusion of a “fee contract” is an alternative to an employment contract in the case of an assignment abroad.
Important advice for companies In the current crisis surrounding the Ukraine-Russia war, it is becoming clear how geopolitical risks and changing security environments are influencing the danger situation for expatriates. Companies have an obligation to prepare and secure their employees accordingly.
The employer can compensate for the higher local cost of living of an employee posted abroad by paying a purchasing power allowance. The tax-exempt amounts according to §3 No. 64 S. 3 EStG (the german Income Tax Act) have been adjusted as of 01.07.2021.
The USA closed the borders to Europeans at the beginning of the Corona pandemic. Now the end of the travel ban has been announced by the American administration. From November, fully vaccinated people will be allowed to enter the country again. Despite the good news from the announcement, questions remain about the exact implementation.
The separation of the United Kingdom from the EU has led to numerous uncertainties in labor law. Even the withdrawal agreement of 17.10.2019 and the Trade and Cooperation Agreement (TCA) have not resolved these uncertainties. Below, we will take a closer look at the labor law issues related to Brexit.
In the current September issue of the IHK Kassel’s trade journal “Wirtschaft Nordhessen”, the IAC comments on the reporting obligations in the EU and also shows what companies should urgently consider in this regard.