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.
The CJEU has ruled that the Directive on the posting of workers in the framework of the provision of services is applicable to the transnational provision of services in the road transport sector (verdict of 01.12.2020 – C815/18).