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.
Employers based in another EU member state whose employees work in Germany are obliged under the Minimum Wage Act (MiLoG) to tolerate an audit by the customs administration of the type and scope of work performed in Germany.
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).
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.
More and more employees are sent abroad by their employer for a certain period of time to work at a local business location. For secondments that extend over years, the employee’s family usually travels with them.
In it’s meeting on November 27, 2020, the Federal Council of Germany approved the new non-cash remuneration values for the year 2021. This takes account of the rise in the consumer price index.
