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Long-term assembly projects in the UK can only be implemented with a skilled worker visa. Due to the recent tightening of salary and qualification requirements, many technical professions are excluded.

Two Committees of the European Parliament have approved the negotiating mandate on the eDeclaration. VDMA hopes that the trilogue negotiations between the EU institutions can now begin promptly.

Members describe their practical experiences: The VDMA's third online survey on the bureaucratic hurdles involved in reporting work assignments in Europe is running from July 18 to September 18.

The EU and the United Kingdom have decided to enter into a dialog on the entry and stay of persons for business purposes. The VDMA hopes that this will facilitate work assignments in the United Kingdom.

Work assignments abroad require systematic and careful planning. This information will help you to master the challenges regarding labour, tax and social law.

VDMA has met with the EU Member States, the EU-Commission and the EU-Parliament to campaign for the eDeclaration. If adopted, this would be an important first step towards reducing bureaucracy.

Registration procedures, procedure for work up to 90 days and wage calculation: VDMA info sheet provides practical tips for optimal planning of work assignments in Switzerland.

The implementation of reporting obligations for work assignments in Europe is a major challenge for many VDMA member companies.

Service providers offer discounted conditions - exclusively for VDMA members.

The EU-Commission has given the go-ahead for a single EU-wide digital declaration portal for the posting of workers. VDMA expressly welcomes this first step towards reducing bureaucracy.

Since October 1, 2024, companies and self-employed persons working on temporary or mobile construction sites in Italy have been required to have a construction site driver's license. It is now also possible for foreign applicants to apply.

In the BMF circular dated 12.12.2023 on the tax treatment of wages under double taxation agreements, the explanations/examples for determining residency have been expanded.

Overview of double taxation treaties and income tax exemption for stays abroad (only in German).

In order to cope with the new world of work, a multilateral framework agreement will allow more flexible -deviating from the conflict of laws- regulations for teleworkers from July 01, 2023.

Short-term work assignments in the UK are possible without a visa on the basis of a purchase or leasing contract. Otherwise a visa is required.

VDMA is campaigning for less bureaucracy in work assignments in Europe. An overview of the facts and figures shows that there is still a long way to go before the Internal Market runs smoothly.

Overview - Events on the topic of reporting obligations for work assignments in Europe

Based on the EU Commission`s Telework Guidance of May 13, 2022, Germany and Austria have created an agreement with foresight for the period after the COVID-19 special regulation from July 1, 2023.

In June 2022, the EU Administrative Commission had agreed on the adoption of a "No Impact Policy" with a transitional period of the special pandemic-related regulations until December 31, 2022. This has now been extended to June 30, 2023.

"Mobile working abroad" has become a top issue for companies that want to be attractive to qualified specialists and managers who live outside Germany. But what needs to be taken into account?

Short-term business trips are possible without a visa, but a visa is required for assemblers and service assignments.

ICUnet and Inhouse Mobility now offer special conditions - exclusively for VDMA members

The BMF letter contains regulations for the exemption of wages for certain foreign activities in countries with which there is no double taxation agreement.

These tax aspects have to be considered for a work assignment in the USA.

The VDMA is campaigning for a reduction in bureaucracy and the e-declaration. Receive news and event information on the topic of work assignments in Europe directly by newsletter.

The tax department offers seminars and events for member companies on current topics and tax issues, also in cooperation with the Mechanical Engineering Institute (MBI).

The tax department offers seminars and events for member companies on current topics and tax issues, also in cooperation with the Mechanical Engineering Institute (MBI).

The legal framework is complex and must be carefully examined.

A temporary change of place of employment due to the current pandemic may have an impact on the previously established social security law

The protocol to the free trade agreement contains regulations (Social Security Coordination - SSC) which guarantee the cross-border mobility of employees.

Mobile working in a home office is becoming increasingly important. The trend towards the home office will continue even after the pandemic. Home office activities abroad can have undesirable tax consequences for both employees and employers.

For work assignments within Europe, the three topics of "reporting requirements", "social law: A1 certificate" and "labour law: posting directive" are increasingly coming into focus.

Many workers commute from their place of residence to another country to work. Home office work and border closures, which are currently ordered in many cases, can have tax disadvantages for cross-border commuters.

The BMAS has published a recommendation on the Internet on the "Handling of the A1 certificate for short-term and short-term activities in other EU countries".

The Federal Fiscal Court (Bundesfinanzhof, BFH) has ruled in several judgments on the new tax law on travel expenses that has been in force since 2014.

Here you can find information on how to apply for the A1 certificate in Austria.

Since January 1, 2019 there has been a new regulation for the taxation of electric and hybrid vehicles.

In its ruling of 27 June 2018, 3 K 870/17, the Cologne Tax Court decided that the wage tax treatment of company events must be based on the number of those for whom the costs were calculated.

When European companies send employees to work abroad in the EU, they are faced with a patchwork of national regulations.

The 1% rule applies to the provision of a company car for private use, but not to trucks and tractors, as these are not normally used for private purposes. And the workshop car?

According to § 10 paragraph 2 sentence 1 number 1 EStG, a deduction of special expenses for pension expenses (e.g. contributions to statutory or professional pension insurance, health and nursing care insurance contributions) is only possible if these expenses are not directly economically connected to tax-free income.