Law & Numbers - News Tax



On 1 May 2010 the EU guide line 883/2004/EG for the dispatch of employees within the EU has come into force.

Like the former EU guide line 1408/71/EWG the social insurance for employees has only to be paid for in one country only.


[bullet]The posting period in the first place may last up to 24 months.[/bullet][bullet]In cases where the employees have to work in more than one country the standard procedure for payment for the social insurance remains in the home country.[/bullet][bullet]The existing certification “E101” is replaced by certificate “A1”.This certification is binding once it has been issued to the agreed legal rules, if no objections within a period of 24 months of the appropriate authorities of the country where the employee shall work, has been made.[/bullet]

For further information please contact Bjoern Christian Gerow directly at +49-211-17257-15 or

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