IAC Unternehmensberatung

Posting Workers in Norway

10. August 2023company registration in Norway, cross-border service provision, EU Posting of Workers Directive, eu registration, Norway, posting, posting abroad, service abroad, service Norway, service provision, working in Norway

In today’s blog, we take a closer look at the process steps for a notification under the EU Posted Workers Directive in Norway. Before an EU registration can be carried out in Norway, companies are obliged to carry out defined process steps. This process is indispensable for all EU companies that want to provide a...

Cross-border temporary agency work: ECJ concretises the criterion of usual activity

2. August 2022A1 Bescheinigung, A1 certificate, activity, assignment, Belgium, Canada, China, Consultation agreement, Corona, corona pandemic, COVID 19 pandemic, COVID-19, cross-border commuter, Cross-border temporary agency work, cross-border workers, double taxation agreement, DTA, ECJ, Employment abroad, employment contract, entry, Entsendung, ESTA, EU Parliament, Fee-based contract, fees, fictitious wage tax deduction, foreign country, freelance employee, germany, global minimum tax rate, Immigration, Law, Lockdown, Luxembourg, Mask Requirement, migrants, migration package, minor, pension, pension payment, posting, residence, residence law, right of residence, Shanghai, sick pay, skilled labor immigration, skilled labor shortage, social security, social security law, source state, Taxation, Temporary agency worker, Temporary employment agency, testing requirement, USA, USA entry

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.

Israel has adjusted its red list of at-risk countries over the past two weeks.

No excess taxation through application of the progression proviso

10. January 2022domestic income, employee assignment abroad, entry rules, Entsendung, eu registration, excess taxation, foreign income, impermissible taxation, notification, posting, posting abroad, progression proviso, service abroad, service provision, tax burden, Tax Court, Tax Court of Baden-Württemberg

On 12.11.2020, the Tax Court of Baden-Württemberg ruled that in the case of tax-exempt foreign income subject to the progression proviso, there is no impermissible excess taxation within the scope of Section 32b (1) Sentence 1 No. 3 EstG even if there is a tax burden of more than 49% related to the foreign income....

Current information on entering the USA

9. December 2021Covid, COVID-19, cross-border service provision, employee assignment abroad, entry rules, Entsendung, eu registration, information on entering the USA, notification, posting, posting abroad, service abroad, service provision, USA

The USA has updated testing requirements for air travellers to the USA, which must be implemented before departure. As of 6 December, air travellers two years of age and older, regardless of nationality or vaccination status, must present a negative viral test.

New entry rules for Switzerland

9. December 2021Covid, COVID-19, cross-border service provision, employee assignment abroad, entry rules, entry rules switzerland, Entsendung, eu registration, new entry rules switzerland, notification, PCR test entry switzerland, posting, posting abroad, service abroad, service provision, switzerland

Switzerland is severely affected by COVID-19. Switzerland is classified as a high-risk area. German nationals can currently enter Switzerland in principle.

No new overview of foreign per diem and foreign overnight allowances

8. December 2021BMF letter, COVID-19, cross-border service provision, employee assignment abroad, Entsendung, eu registration, foreign daily allowances, foreign overnight allowances, foreign per diem, notification, posting, posting abroad, service abroad, service provision, travel expense reimbursements for business, travel expenses

Due to the pandemic, the foreign daily allowances and foreign overnight allowances under the Federal Travel Expenses Act will not be revised as of 01.01.2022.

First workplace in the case of postings abroad

7. December 2021cross-border service provision, employee assignment abroad, Entsendung, EU notification obligation, EU notification requirement, EU Posting of Workers Directive, eu registration, First workplace, First workplace in the case of postings abroad, notification, posting, posting abroad, service abroad, service provision

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...

Changes to registration procedures in Bulgaria

30. November 2021bulgaria, cross-border service provision, employee assignment abroad, Entsendung, EU notification obligation, EU notification requirement, EU Posting of Workers Directive, eu registration, Norway, notification, posting, posting abroad, service abroad, service Bulgaria, service provision, working in Bulgaria

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.

Mann mit Koffer am Flughafen schaut aus dem Fenster auf Flugzeug

Posted Worker Registration – The Reporting Process Norway

11. November 2021company registration in Norway, cross-border service provision, employee assignment abroad, Entsendung, EU notification requirement, EU Posting of Workers Directive, eu registration, Norway, notification, posting, posting abroad, service abroad, service Norway, service provision, work in Norway

Norway has set up a specific procedure for the deployment of service providers and their notifications. In today’s blog, we take a closer look at the process steps involved in a notification under the EU Posting of Workers Directive in Norway.

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