corona pandemic Archive - IAC Unternehmensberatung

Cross-border temporary agency work: ECJ concretises the criterion of usual activity

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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.

EU Parliament approves global minimum tax rate

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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.