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.

Situation A German couple resident in Germany worked in Switzerland. Their income from non-self-employed work was taxed domestically under the cross-border commuter rule. As employees in Switzerland, they are compulsorily insured under the Swiss accident insurance scheme. The insurance provides protection in the event of occupational accidents, occupational illnesses and non-occupational accidents (in Switzerland, in...