The BFH has now clarified with regard to the new travel expenses law that the first workplace of employment in the case of cross-border employee secondment is the stationary business establishment of the receiving company to which the employee is assigned under an independent employment contract with the receiving company for the duration of the...

According to Directive 2014/67/EU of the European Parliament, registration may already be mandatory even for short-term assembly or project assignments within Europe. All countries have implemented this regulation and there are regular updates in the reporting procedures and the functionality of the portals.