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IAC International Assignment Consulting

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.
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EU Parliament approves global minimum tax rate

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.
Extension of the consular agreement The Consultation agreement on the relief of cross-border workers with regard to the measures to combat the COVID 19 pandemic between Germany and Belgium has now been extended for the last time until June 2022.
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In its decision of  December, 9.2020 (III R 73/18), the Federal Fiscal Court decided that the entitlement to priority foreign family benefits must be offset against child benefits under German law even if the child benefit claimant working abroad has neither applied for nor received the benefits provided for there.
The claim to child benefit in the subordinate state (Germany) is not excluded pursuant to Art. 68 (2) sentence 3 of Regulation 883/2004 if there is only a claim in the subordinate state but the substantive requirements for a claim in the priority state (Poland) are not met.
Melde- und Registrierungspflichten in der EU – IAC Unternehmensberatung
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).
IAC-International-Assignment-Consulting-Beitrag-5
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.

Latest blogs on global assignments

Accident with job bike can be a work-related accident
3. August 2022
Minimum wage increased to € 10,45 by 1 July 2022
3. August 2022
New version of the Foreign Activities Decree
29. July 2022
EU Parliament approves global minimum tax rate
14. July 2022
Employment abroad: Fee-based contract as an alternative to an assignment under an employment contract
12. July 2022
Right of residence: First migration package passed
8. July 2022

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