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service abroad
Balkendiagramm
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....
Freiheitsstatue, New York
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.
workspace
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...
Statistiken
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.
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.

Latest blogs on global assignments

LAG Hamburg: Effectiveness of Hypotax Agreements between Employer and Employee
19. January 2023
On 1 January 2023 Croatia will join the Schengen area and the Eurozone
10. January 2023
France increases its minimum wage as of 01.01.2023
4. January 2023
Change of fuel flat rates in the UK for the year 2023
2. January 2023
Calculation parameters and limits in social insurance for the year 2023
21. December 2022
Legislative amendments to the Romanian Labour Code
13. December 2022

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