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Teil 7 der Serie: EU Meldepflichten – was verbindet EU Meldepflichten mit A1 Bescheinigungen?

November 12, 2019

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  • GermanyGermany

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Axel Boysen

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Frankfurt, Germany

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T:+49 69 506 029402

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

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Frankfurt, Germany

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Axel Boysen

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Frankfurt, Germany

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T:+49 69 506 029402

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

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Frankfurt, Germany

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Axel Boysen

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Frankfurt, Germany

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Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

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By: Axel Boysen, Audrey Morew

Willkommen bei unserer neuen Serie für den Mittelstand zum Thema Mitarbeiterentsendung und Compliance! In unserem siebten Beitrag greifen wir die wichtigsten Punkte zu dem Zusammenhang der EU Meldepflichten und den A1-Bescheinigungen im Kontext von grenzüberschreitenden Tätigkeiten innerhalb der EU auf.

Teilen Sie uns gerne Ihre Herausforderungen zu den EU Meldepflichten oder den A1-Bescheinigungen mit und wir werden diese in zukünftigen Beiträgen adressieren.

Entsendungen einschließlich Dienstreisen innerhalb Europas sind in den meisten Ländern meldepflichtig. Hinzu kommt, dass einige EU Mitgliedstaaten ihre nationalen Vorschriften zur Bekämpfung von Sozialdumping und Schwarzarbeit in letzter Zeit verschärft haben. Aufgrund dieser nationalen Bestimmungen in Bezug auf EU Entsenderichtlinie wird die Beantragung einer A1-Bescheinigung vor jedem Auslandseinsatz vorgeschrieben. Viele EU Mitgliedstaaten bestrafen sogar die fehlende A1-Bescheinigung mit Bußgeldern. Das kann auch kurzfristige und kurzzeitige Tätigkeiten betreffen und besonders streng sind die Behörden in Frankreich und Österreich.

In unserem Artikel zur A1-Bescheinigung besprachen wir, dass die A1-Bescheinigung als Entsendenachweis dient: Arbeitnehmer die kurzfristig (Dauer bis 24 Monate) im EU-Ausland tätig sind, sind weiterhin in ihrem Heimatland sozialversichert und allein die deutschen Rechtsvorschriften gelten. Somit vermeiden Arbeitnehmer die Doppelverbeitragung im Zielland.

Jedes Land legt die Einzelheiten des Meldeverfahrens selbst fest. So ist es bei einer Entsendung nach Luxem­burg Pflicht, eine A1-Bescheinigung bei der Online-Anmeldung zur Entsendung vorzuweisen. Die A1-Bescheinigung rück­wirkend zu beantragen oder nur den Antrag einzureichen, was nach den Vorgaben der EU-Sozialversiche­rungsverordnung absolut zulässig wäre, ist also nach luxemburgischen Verfahren nicht möglich. Das ist dagegen in Frankreich oder Österreich erlaubt.

Das Bundesministerium für Arbeit und Soziales hat im Juni diesen Jahres eine Empfehlung für die Handhabung der A1-Bescheinigung bei kurzfristigen und kurzzeitigen Tätigkeiten in der EU, veröffentlicht. Nach der Meinung der deutschen Behörde, ist für kurzfristige und kurzzeitige Tätigkeiten in der EU ist die Beantragung der A1 Bescheinigung (im Voraus) nicht erforderlich. Es ist wichtig zu wissen, dass dies nur für europäische Mitarbeiter, die nach Deutschland gesendet werden gilt. Der Grund dafür ist, dass die deutschen Behörden den anderen EU Mitgliedstaaten nicht vorschreiben dürfen, dieselbe Handhabung zu gewährleisten.

Weitere Informationen zu aktuellen Entwicklungen finden Sie hier:

A1 Certificate of Social Security Coverage No Longer Required for Short Notice or Short-Term Business Travel to Germany

EU Measures to Combat Social Dumping: An Overview in Context of Posted Workers

Posted Workers Compliance and A1 Social Security Certificates: The Current Status Quo Presents an Ambiguous Picture

 

Country / Territory

  • GermanyGermany

Related contacts

axel_boysen

Axel Boysen

Partner

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029402

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029410

Related offices

  • Frankfurt

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

axel_boysen

Axel Boysen

Partner

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029402

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029410

Related offices

  • Frankfurt

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

  • Twitter
  • Facebook
  • LinkedIn

Related contacts

axel_boysen

Axel Boysen

Partner

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029402

Porthole headshot iamge of Fragomen [Frankfurt][Manager][AudreyMorew]

Audrey Morew

Director

Frankfurt, Germany

Email

[email protected]

T:+49 69 506 029410

Related offices

  • Frankfurt

Share

  • Twitter
  • Facebook
  • LinkedIn

Share

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