At the end of April, the UN published the third edition of the Transfer Pricing Practice Guide. The guide is intended to help tax administrations implement transfer pricing rules and apply them in tax audits. However, it can also be helpful for German taxpayers in carrying out transfer pricing analysis.
Transport companies based abroad whose employees work in Germany are obliged under the MiLoG (Minimum Wage Act) to tolerate an inspection by the customs administration of the work actually performed in Germany. This was decided by the Federal Fiscal Court in its ruling of 18 August 2020 (case no. VII R 34/18).
In the course of the Betriebsrätemodernisierungsgesetz (Works Council Modernisation Act), accident insurance cover in the home office will be improved in future.
The UK Department for Transport is urgently advising that, from 1 October 2021, passports will no longer be sufficient for EU, EEA and Swiss nationals to enter the UK.
As part of an installation for a technical update of the French posting workers portal, we would like to inform you that the SIPSI application is going to be unavailable for the whole day on Wednesday 18 August 2021.
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).
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.
According to information from the US Embassy in Berlin as well as the US Consulate in Frankfurt, from now on (retroactively from July 5, 2021) the NIE certificate is valid for 12 months and entitles to multiple entries within this period.
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.