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social security law
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.
Balkendiagramm

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.
Balkendiagramm
No fictitious wage tax deduction necessary In the case of cross-border commuters who live abroad and work in Germany, the net remuneration to be determined in accordance with Section 47 (1) SGB V does not have to be reduced by a fictitious wage tax when calculating sick pay.

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