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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).
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The continuing globalisation of the economy means that companies have to deploy their employees very flexibly – sometimes worldwide. This in return creates a significant challenge not only for the companies but also for their employees in terms of social security law.
Since Corona restrictions have been lifted or mostly loosened in almost all EU/EEA countries, work-related travel is increasing again. Companies that post employees abroad must therefore once again gradually deal with the mandatory topics of A1 certificates and EU posting workers.
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On May 27, 2021, the the Secretary of State issued expanded guidelines for obtaining an NIE for travelers from countries affected by the U.S. Travel Ban. As a result of this determination, together with national interest determinations already in place, travelers subject to these proclamations due to their presence in China, Iran, India, Brazil, South...
BFH decision opposes the view of the tax authorities: The tax subsidisation of contributions to a “401(k) pension plan” in the accumulation phase under US tax law should not lead to full downstream taxation of later payouts.
From Dec. 28, 2020 to Jan. 31, 2021, there will be a worldwide ban on entry to Japan for foreign nationals. This development includes the following residence/visa titles: temporary business visas (up to 90 days), working holiday visas and long-term visas (visas with Certificate of Eligibility).
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In its decision of 02.04.2020, the ECJ held that Regulation EC 647/2005 must be interpreted as meaning that the courts of a Member State, which are involved in legal proceedings against an employer who has fraudulently obtained or used E101 or A1 certificates issued to employees working in the Member State,
Especially in times of the Corona Pandemic in connection with travel restrictions, questions arise concerning the extension of the residence status in the USA.
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Latest blogs on global assignments

Social security classification
26. July 2021
Current development USA – Extension of the validity period of the NIE
9. July 2021
Posting Workers in the EU: What companies should know
28. June 2021
BFH: Inspection authority of the customs administration under the Minimum Wage Act towards foreign employers
23. June 2021
USA – Current development
7. June 2021
BFH: Taxation of income from foreign pension schemes – 401(k) pension plan
28. May 2021

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