Menu
  • Standorte
  • Services
  • Experten
  • Hot Topics
  • News & Knowledge
  • Karriere
  • Über uns
  • Suche
  • Presse
  • Veranstaltungen & Webinare
  • Kontakt
  • Sprache
  • Berlin
  • Düsseldorf
  • Erlangen
  • Frankfurt
  • Hamburg
  • Hannover
  • Kolbermoor
  • Köln
  • München
  • Nürnberg
  • Regensburg
  • Rosenheim
  • Stuttgart
  • Tax
  • Legal
  • Advisory
  • Industries
  • Digital Solutions
  • Die Steuerfunktion im digitalen Wandel
  • DAC 6
  • ESG
  • FISG
  • Pillar Two
  • Steuer IKS
  • Broschüren
  • News
  • Podcast
  • Tax Weekly
  • WTS Journal
  • Newsletter Übersicht
  • Newsletter Anmeldung
  • #pioneeroftoday
  • Überblick
  • Unternehmenskultur
  • WTS als Arbeitgeber
  • Warum WTS
  • TALENTnetzwerk
  • Jetzt bewerben
  • Was uns besonders macht
  • Unsere Mandanten
  • Unsere Mitarbeiter
  • Auszeichnungen & Awards
  • Corporate Responsibility
  • Unser Management Team
  • Unsere Geschichte
  • Unsere Standorte
  • Digital
  • Übersicht
  • HR Taxes
  • Transfer Pricing
  • Umwelt
  • Soziales Engagement
  • Mitarbeiterverantwortung
  • Diversity
  • Presse
  • Veranstaltungen & Webinare
  • Kontakt
Deutsch
Englisch
  • Englisch
  • Deutsch
WTS weltweit
  • WTS Global
  • Albania
  • Angola
  • Argentina
  • Armenien
  • Australia
  • Austria
  • Bangladesh
  • Belarus
  • Belgium
  • Benin
  • Bolivia
  • Bosnien und Herzegowina
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Chile
  • China
  • Colombia
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Estonia
  • Finland
  • Frankreich
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Lithuania
  • Luxembourg
  • Macao
  • Macedonia
  • Madagascar
  • Malaysia
  • Mali
  • Malta
  • Mauritius
  • Mexico
  • Moldova
  • Mongolia
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Russia
  • Rwanda
  • Saudi Arabia
  • Senegal
  • Serbia
  • Singapore
  • Slovakia
  • Slovenia
  • South Africa
  • Spain
  • Sri Lanka
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • Services
    Services

    Erfahren Sie hier mehr über unsere umfassenden Services in der Steuerberatung, der angrenzenden Rechtsberatung und im Bereich Financial Advisory.

    Mehr lesen
    Tax Legal Advisory Industries Digital Solutions
  • Experten
    Experten

    Unsere Mitarbeiterstruktur vereint das Know-how aus Industrie, Beratung, Finanzverwaltung und IT in ganz besonderer Weise. Erfahren Sie mehr über unsere Experten.

    Mehr lesen
  • Hot Topics
    Hot Topics

    Überblick über die aktuellen "Hot Topics" der Steuerbranche und wie wir bei individuellen Fragen unterstützen können

    Mehr lesen
    Die Steuerfunktion im digitalen Wandel DAC 6 ESG FISG Pillar Two
    Steuer IKS
  • News & Knowledge
    News & Knowledge

    Hier finden Sie aktuelle Nachrichten und Themenspecials rund um die Bereiche Steuern und Financial Advisory.

    Mehr lesen
    Broschüren News Podcast Tax Weekly WTS Journal
    Newsletter Übersicht Newsletter Anmeldung #pioneeroftoday
  • Karriere
    Karriere

    Hier finden Sie einen Überblick über unsere Entwicklungs- und Qualifizierungsangebote sowie Mitarbeiterangebote und offene Stellen. Wir freuen uns, Sie kennenzulernen.

    Mehr lesen
    Überblick Unternehmenskultur WTS als Arbeitgeber Warum WTS TALENTnetzwerk
    Jetzt bewerben
  • Über uns
    Über uns

    Hier finden Sie allgemeine Informationen über die Aufstellung, Besonderheiten und Geschichte der WTS.

    Mehr lesen
    Was uns besonders macht Unsere Mandanten Unsere Mitarbeiter Auszeichnungen & Awards Corporate Responsibility
    Unser Management Team Unsere Geschichte Unsere Standorte
  • Suche
25.07.2019

EU-/EEA Member States & Switzerland: Business Trips and A1 certificate of coverage

The application for an A1 certificate is still necessary as no qualified majority was reached in the European Council about the proposed amendments

Autor
Frank Dissen
Partner
Rechtsanwalt, Steuerberater
Frankfurt
zum Profil

The EC regulations on the coordination of social security systems within the EU- / EEA- Member States and Switzerland (in particular EC Regulation 883/2004) are, in fact, a true success story. Based on just a few paragraphs, the aforementioned EC Regulation determines which social security scheme applies for cross-border workers. The applicable legislation covers all branches of the social security system and prevents double payments to different social security schemes since the employee is subject to the legislation of a single Member State only. The A1 certificate of coverage needs to be applied to prove the remaining coverage under the home social security scheme. Once the A1 certificate has been issued by the competent social security authority, it is generally binding for everybody: the employee and his/her employer, the social security authorities in the home and host countries and even the national courts (this was confirmed several times by the European Court of Justice). So, in a nutshell - the A1 certificate of coverage is a very important document.

Administrative nightmare

The A1 certificate indeed makes sense if an employee is posted for several months from one EU Member State to another or regularly works in 2 or more EU Member States – even for an unlimited time period. However, requesting an A1 certificate for every single cross-border business trip within the EU- / EEA- Member States and Switzerland leads to an enormous administrative burden since it is mandatory regardless of the purpose or duration of the trip.

No minimum time period

The EC Regulation does not mention any minimum time period, so even for very brief cross-border business trips – e.g. one day – an A1 certificate needs to be applied for. What sounds astonishing, was already known in the 1970s. The “old” EEC Regulation 1408/71 stated an obligation to request a certificate of coverage regardless of the posting’s duration as well (known back then as an “E101” certificate).

Increase in controls

Even though the obligation to apply for certificates of coverage is not new, this topic gained importance due to an increase of controls conducted by authorities based on legal reporting and registration obligations for posted workers imposed by EU enforcement Regulation 2014/67/EU (please see Karl Waser’s article from Austria in the Global Mobility Newsletter 1/2019). Notwithstanding that the transmission of the above-mentioned Directive into national law has led to 28 different implementations, there is one point all 28 EU Member States have in common: the A1 certificate is needed as as a proof of the applicable social security scheme. Some EU Member States focus their controls particularly on business travelers (e.g. France and Austria), and cases have come to light where significant administrative fines were imposed.

State of play

On 23 November 2018, the European Parliament proposed several amendments to EC Regulation 883/2004. Based on the proposal, a provisional agreement was published on 19 March 2019 - including the exemption from the obligation to apply for an A1 certificate for business trips. However, on 18 April 2019 no qualified majority was reached in the European Council and the decision about the proposed amendments has been postponed until the next European Parliament will be formed. Therefore, you currently still need to apply for an A1 certificate – even for very brief cross-border business trips.

Article published in Global Mobility Newsletter#1/2019
Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries
Zur Publikation
Newsletter Global Mobility

With this newsletter we give an overview of recent or expected changes in the area of Global Mobility in different countries.

Jetzt anmelden
Artikel, die Sie interessieren könnten

Dr. Tom Offerhaus und Isabell Vogler mit einem Fachbeitrag in der NWB

Unbeschränkte Steuerpflicht durch pandemiebedingte Reisebeschränkungen?
Mehr lesen

Bestehende Verschuldungsanreize sollen abgebaut werden

EU-Kommission: Vorschlag zur Einführung einer fiktiven Eigenkapitalverzinsung
Mehr lesen

In der wandelBar der WTS Digital diskutieren wir gemeinsam relevante Fragen und Themen aus den Bereichen Change-, Lean- und Projektmanagement

wandelBar - das digitale Event für Change- und Lean Management
Mehr lesen
WTS Services
Service
Global Expatriate Services: Tax Advice

Kontaktieren Sie uns noch heute

Sie haben Fragen zu unseren Services oder der WTS? Lassen Sie es uns wissen. Schreiben Sie uns einfach eine E-Mail oder rufen Sie uns direkt an.

Kontakt
Über WTS
  • Über uns
  • Was uns besonders macht
  • Unsere Mandanten
  • Auszeichnungen & Awards
  • Corporate Responsibility
  • Quality Process & Risk Management
Services
  • Tax
  • Legal
  • Advisory
  • Industries
  • Digital Solutions
Karriere
  • Überblick
  • Unternehmenskultur
  • WTS als Arbeitgeber
  • Warum WTS
  • Jetzt bewerben
News & Knowledge
  • Die Steuerfunktion im digitalen Wandel
  • COVID-19 Krisenteam
  • COVID-19 Notfallkoffer
  • Steuer IKS
Podcast
  • Newsletter Anmeldung
  • Tax Weekly
  • Newsletter Übersicht
  • WTS Journal
About Us
  • Our CEO
  • Our Board
  • Culture and Leadership
© 2022 WTS Unternehmensangaben Disclaimer Datenschutzerklärung Hinweisgebersystem