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Spezialisten
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).
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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.
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.
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On May 27, 2021, the the Secretary of State issued expanded guidelines for obtaining an NIE for travelers from countries affected by the U.S. Travel Ban. As a result of this determination, together with national interest determinations already in place, travelers subject to these proclamations due to their presence in China, Iran, India, Brazil, South...
BFH decision opposes the view of the tax authorities: The tax subsidisation of contributions to a “401(k) pension plan” in the accumulation phase under US tax law should not lead to full downstream taxation of later payouts.
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...
The US government announced on April 30, 2021 that it was imposing an entry ban on foreigners from India due to the Corona crisis. Beginning on May 04, 2021, all foreign travelers who are not U.S. citizens and who have been in India within 14 days prior to their planned trip to the United States...
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Latest blogs on global assignments

Social security classification
26. July 2021
Current development USA – Extension of the validity period of the NIE
9. July 2021
Posting Workers in the EU: What companies should know
28. June 2021
BFH: Inspection authority of the customs administration under the Minimum Wage Act towards foreign employers
23. June 2021
USA – Current development
7. June 2021
BFH: Taxation of income from foreign pension schemes – 401(k) pension plan
28. May 2021

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