Business Traveller: Registration Requirements within … Requirements: — Registration with the Central Coordination Office for the Control of Illegal Employment Overview of Registration

Business Traveller: Registration Requirements within Europe

Webinar

—

29-30 November 2017

2© 2017 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent

member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The name KPMG and the logo are registered

trademarks of KPMG International.

Host Countries




Contents

Scenario: Business Traveler “Dual Role”c)Scenario: Business Traveler “Project”b)

Scenarios1

Summary of Registration Requirements2Practical Recommendations3

Scenario: Business Traveler “Classic”a)




Registration Requirements: Focus

1Registration Requirements? Sanctions for Incompliance?

Risk of Detection/On-Site-Checks in

Practice?

Overview of Registration Requirements:

Main Aspects

Romania

Daniela Adriana Oprescu/Simona Dunca

KPMG Romania S.R.L.

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”ROMANIA – Scenarios

EU citizen

(no third-country national)

up to 5 days

external meetings, sales

meetings, conferences or

negotiations

Sanctions for Incompliance:

— not applicable

Registration Requirements:

— no

Risk of Detection/On-Site-Checks

in Practice:

— not applicable


— not applicable




b) Scenario: Business Traveller “Project”ROMANIA – Scenarios

EU citizen


3 to 6 weeks

(excluding weekends)

work on a construction site

of a client of the A GmbH


— Fines ranging between approx. EUR 1,100 and

EUR 2,000 for failure of obligations


in Practice:

— Medium


— Notification to Labour Authorities

— Immigration Registration Certificate if Employee becomes

resident in Romania


— Notification in written form

— Submission no later than one day before starting the activity

— Responsibility of the Home Company

— Record Keeping Obligations




Excursus: Business Traveller “Project”ROMANIA – Scenarios

EU citizen


3 to 6 weeks


work as IT specialist and

help implementing specific

systems with a client of the

A GmbH





in Practice:

— Medium



— Immigration Registration Certificate if the Employee

becomes resident of Romania






123




work as technical engineer

at an assembly of a client

of the A GmbH in order to

supervise the start of

specific machineries





in Practice:

— Medium

EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”ROMANIA – Scenarios













The Head of Finance from

A GmbH is also the Head of

Finance of the subsidiary in

the Romania

Head of Finance –

EU citizen


to travel regularly

(days or weeks): attending

internal meetings, project

work

c) Scenario: Business Traveller “Dual Role”ROMANIA – Scenarios


— Fines ranging between approx.

EUR 1,100 and EUR 2,000 for failure of obligations


in Practice:

— Low










Summary of Registration Requirements




Summary of Registration RequirementsROMANIA – Summary of Registration Requirements

— Notification to the Labour Authorities

- One day before assignment

— Record keeping and contact person

- Responsibility of the Home Company

— Romanian Registration Certificate

- For stays exceeding 90 days

Practical Recommendations




Practical RecommendationsROMANIA – Practical Recommendations

Keep a travel diary for the days spent in Romania.

Be aware to notify the Romanian labour authorities

of any changes within the legal deadline.

The Home Company and the Host Company should

work closely to file the document.

Be aware to meet the deadline for filing the

notification with the Romanian labour authorities

(the day before the start day of activity).

The EU Employer should apply for an A1 certificate

of coverage as soon as possible, as in practice the

authorities are quite slow in providing feedback.

We recommend for the individual to apply for a

registration certificate (immigration) as soon as

he/she incurs tax and/or social security obligations.

If applicable, file the request and the accompanying

file with the Romanian tax authorities to clarify his

tax status in Romania.




Useful WebsitesROMANIA – Practical Recommendations

Useful websites:

http://igi.mai.gov.ro/en

https://www.cnpp.ro/en/home

https://www.inspectiamuncii.ro/

http://www.itmbucuresti.ro/

http://igi.mai.gov.ro/en

https://www.cnpp.ro/en/home

https://www.inspectiamuncii.ro/

http://www.itmbucuresti.ro/

Austria

Margit Müllner

KPMG Alpen-Treuhand GmbH

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”AUSTRIA – Scenarios

EU citizen


up to 5 days



negotiations


— Not applicable


— No, if cross-border activity involving few hours for a

brief period (business meetings without rendering any

other services); 5 days is a maximum and only allowed in

exceptional cases.


in Practice:

— Not applicable


— Not applicable




b) Scenario: Business Traveller “Project”AUSTRIA – Scenarios

EU citizen


3 to 6 weeks




Sanctions for Incompliance:— Fines in case of incomplete, late or non notification/non record keeping/

underpayment; fines from EUR 1,000 up to EUR 10,000 per employee/more than

3 employees from EUR 2,000 up to EUR 20,000; fines for recurrence

EUR 2,000 up to EUR 50,000

— Prohibition of services

— Provisional security deposit

— Payment freeze – security deposit

— Risk to be set on a “blacklist”

— Claim to applicable minimum wage

Risk of Detection/On-Site-Checks in Practice:— Very high

Registration Requirements: — Registration with the Central Coordination

Office for the Control of Illegal Employment

Overview of Registration

Requirements:— Online registration prior to assignment

— ZKO 3/ZKO 4 Form

— Liability of Home Company

— Record keeping obligations

— New notification if assignment situation

changes




Excursus: Business Traveller “Project”AUSTRIA – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH

Sanctions for Incompliance:— Fines in case of incomplete, late or non notification/non record

keeping/underpayment; fines from EUR 1,000 up to EUR 10,000 per

employee/more than 3 employees from EUR 2,000 up to EUR 20,000; fines for

recurrence EUR 2,000 up to EUR 50,000






Risk of Detection/On-Site-Checks in Practice:— Medium









changes




Sanctions for Incompliance:— Fines in case of incomplete, late or non notification/non record

keeping/underpayment; fines from EUR 1,000 up to EUR 10,000 per

employee/more than 3 employees from EUR 2,000 up to EUR 20,000; fines for

recurrence EUR 2,000 up to EUR 50,000






Risk of Detection/On-Site-Checks in Practice:— Very high.









changes






EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”AUSTRIA – Scenarios






Finance of the subsidiary

in Austria

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”AUSTRIA – Scenarios

Sanctions for Incompliance:— Not applicable

(only in the described cases)

Risk of Detection/

On-Site-Checks in Practice:— Not applicable.

Registration Requirements: — No (in adoption of hiring-out), if

- monthly gross remuneration of at least 125% of thirty times the

maximum contribution base per calendar year (2017: EUR 6,225.00) or

- group-internal temporary postings of particularly skilled if time period does not

exceed a total length of two months within one calendar year and if the

postings take place within group for the purposes of the exchange of experience,

corporate consultance services, financial controlling

— Each case to be clarified individually

Overview of Registration Requirements:— Not applicable.





— Labour Office Registration

- Reporting Requirements according to LSD-BG

- Filing either ZKO 3 or ZKO 4 document

- Exception: specific activities involving only few hours for a brief period/specific

remuneration; activities which are not considered to be an assignment or hiring-

out of employees

— Potential Sanction in case of Incompliance

- Monetary sanctions and fines may apply

- Exercise ban

- Risk to be set on a “blacklist”

Summary of Registration RequirementsAUSTRIA – Summary of Registration Requirements





Identify possible commercial and tax consequences

(registration and reporting requirement)

Identify temporary activity in Austria or

Secondment/Transfer

before coming to Austria

Reporting (only in electronic form) prior to

commencement of work to the Central Coordination


(ZKO 3/ZKO 4)

Applicable Legal Bases:

LSD-BG, AUG, GewO, MeldeG/E-GovG,

FPG/NAG, AuslBG

Practical RecommendationsAUSTRIA – Practical Recommendations

Obligation to keep certain documents ready for

presentation (in German: A1, ZKO 3/ZKO 4, working

time records, payslips and proof of payment; in

English sufficient: employment contract)




Useful WebsitesAUSTRIA – Practical Recommendations

Useful websites:

https://home.kpmg.com/xx/en/home/insights/2017/02/flash-alert-2017-033.html

http://www.entsendeplattform.at/cms/Z04/Z04_10_999.10.a/1453954739912/faqs/do-exemptions-exist-from-

the-obligations-described-on-this-website-for-certain-kinds-of-cross-border-assignments

https://home.kpmg.com/xx/en/home/insights/2017/02/flash-alert-2017-033.html

http://www.entsendeplattform.at/cms/Z04/Z04_10_999.10.a/1453954739912/faqs/do-exemptions-exist-from-the-obligations-described-on-this-website-for-certain-kinds-of-cross-border-assignments

Belgium

Jeroen Vandenbossche

KPMG Belgium Tax & Legal Advisers

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”BELGIUM – Scenarios

EU citizen


up to 5 days



negotiations


— Not applicable


— Not applicable


in Practice:

— Not applicable


— Not applicable




b) Scenario: Business Traveller “Project”BELGIUM – Scenarios

EU citizen


3 to 6 weeks





— Failure of a Limosa notification:

Fines up to EUR 48,000 for both Home

and Host Company

— Failure of the declaration of work: fine equal to

5% of the work’s value

— Missing presence registration : criminal or

administrative fines up to EUR 4,000 for the

employer, EUR 800 for the employee


in Practice:

— High


— Presence declaration at the municipal administration – each trip/all sectors

— Labour Office Registration (Limosa notification) – each trip/all sectors

— Declaration on construction works and presence registration


— Limosa notification online prior to the trip (responsibility: Home/Host Company)

— Presence declaration within 10 days after arrival (responsibility: Employee)

— Record keeping obligations (exemption possible)

— Online declaration on construction works before commencement of work

(responsibility: contractor of Belgian client) and presence registration

(Home Company and Employee)




Excursus: Business Traveller “Project”BELGIUM – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH

Sanctions for Incompliance:— Failure of a Limosa notification:


and Host Company

— Failure of presence declaration:

Fines up to EUR 200

Risk of Detection/

On-Site-Checks in Practice:— Low to medium

Registration Requirements: — Labour Office Registration (Limosa notification) – each trip/all sectors

— Presence declaration at the municipal administration – each trip/all

sectors

Overview of Registration Requirements:— Limosa notification online prior to the trip

(responsibility: Home/Host Company)

— Presence declaration within 10 days after arrival

(responsibility: Employee)

— Record Keeping obligations (exemption possible)









EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”BELGIUM – Scenarios



and Host Company

— Failure of presence declaration: Fines up

to EUR 200

Risk of Detection/


Registration Requirements: — Labour Office Registration (Limosa notification) if the work at the

assembly exceeds 8 days – each trip/all sectors

— Presence declaration at municipal administration – each trip/all sectors












in Belgium

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”BELGIUM – Scenarios



and Host Company

— Failure of presence declaration: Fines up

to EUR 200

Risk of Detection/


Registration Requirements: — Limosa notification if more than 20 successive calendar days and

more than 60 days/calendar year

— Presence declaration at municipal administration – each trip/all sectors










— Labour Office Registration (Limosa notification)

- Exemption from Limosa for some activities because of the nature or short

duration

— Registration at the Municipal Administration

- Posting ≤ 90 days

— EEA/Swiss national: presence declaration within 10 days

(unless staying in hotel)

- Posting > 90 days

— EEA/Swiss national: presence registration + residence application


- Fine up to EUR 48,000 for both Home and Host company

- Fine up to approx. EUR 200 for the Employee

Summary of Registration RequirementsBELGIUM – Summary of Registration Requirements





Practical RecommendationsBELGIUM – Practical Recommendations

Drafting a Business Traveller Policy

— not only with respect to expenses for business

travel but also on the obligations/formal

requirements for the employer and employee

— request the employee to provide missing and

requested information

Discuss the registration modalities of the

constructions site registration with the (Belgian)

business partners. Often, a registration process is

already set up on-site.

Keep track on the A1 and Limosa documents and

make sure that these are in line with each other.




Useful WebsitesBELGIUM – Practical Recommendations

Useful websites:

https://www.international.socialsecurity.be/working_in_belgium/de/home.html

https://www.international.socialsecurity.be/working_in_belgium/de/home.html

Sweden

Louise Hemmestad

KPMG Sweden

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”SWEDEN – Scenarios

EU citizen


up to 5 days



negotiations


— Not applicable


— No, if

- The business trip does not exceed 5 days (shorter interruptions

may not break the business trip)

- Employee is non-tax resident in Sweden and not covered by

Swedish Social Security

- Home Company does not have a PE in SwedenRisk of Detection/On-Site-Checks

in Practice:

— Not applicableOverview of Registration Requirements:

— Not applicable





— Registration with the Swedish Work Environment

Authority – for each assignment separately

— Application and obtaining ID06-cards may be required

Overview of Registration Requirements:— Online registration form – on the starting date at

the very latest

— Responsibility of Home Company

— Appointing of an authorized deputy and a contact person in Sweden


b) Scenario: Business Traveller “Project”SWEDEN – Scenarios

EU citizen


3 to 6 weeks





— Failure of registration: Fine up to approx. EUR 2,000

— Order to rectify shortcomings

(may be associated with a fine)


in Practice:

— Medium to high




Excursus: Business Traveller “Project”SWEDEN – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH



Authority – for each posting separately


the very latest









in Practice:

— Medium









EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”SWEDEN – Scenarios



Authority – for each posting separately


the very latest









in Practice:

— Medium





— Not applicable if the work in Sweden is

not limited in time— Please that there may be a tax liability for the employee


— Not applicable


— Not applicable


in Practice:

— Not applicable




in Sweden

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”SWEDEN – Scenarios






- Registration with the Swedish Work Environment Authority

- on the starting date at the latest


- Fine up to approx. EUR 2,000 for Home Company

Summary of Registration RequirementsSWEDEN – Summary of Registration Requirements





Practical RecommendationsSWEDEN – Practical Recommendations

If the business trip falls in under the regulation for

posted personnel, collect employer/employee

information and documents, appoint an authorized

deputy and a contact person of the employer

Make assessment of

1. nature of work of the business travel

2. the length of the trip to Sweden

Identify business travellers before they

come to Sweden

Identify possible tax consequences

(registration and reporting requirement)

Register the employer and posted personnel with

the Work Environment Authority in time

to avoid fines




Useful WebsitesSWEDEN – Practical Recommendations

Useful websites:

Work Environment Authority: https://www.av.se/en/work-environment-work-and-inspections/foreign-labour-in-

sweden/

https://www.av.se/en/work-environment-work-and-inspections/foreign-labour-in-sweden/




Expected ChangesSWEDEN – FURTHER INFORMATION

End of June 2017, the Swedish Finance Department submitted a proposal, based on a recent memorandum

prepared by the Swedish Tax Agency, for consultation. The changes are proposed to enter into effect on 1

January 2019.

The memorandum comprises changes to the taxation of individuals working temporarily in Sweden. The Tax

Agency proposes an expansion of workers liable to pay tax in Sweden. They also propose additional

administrative responsibilities for both employee and employer.

Legislative changes, amongst others, that the Tax Agency proposes are:

• That the concept of economic employer should apply in respect of Swedish taxation

• That the 183 day-rule will not apply for hired out personnel

• That foreign companies without a permanent establishment in Sweden should withhold tax on salary paid out

to employees working in Sweden

• An obligation for employees to register with the Tax Agency when working in Sweden

• That Swedish companies hiring a foreign company without a permanent establishment in Sweden should make

a tax deduction from compensation related to work performed. This is on the basis that the foreign company

does not hold a license to report and pay business tax (F-skatt).

• An obligation for foreign companies to submit information to the Tax Agency for the assessment of Swedish tax

liability. The legislative changes are proposed to enter into effect on 1 January 2019.

Proposed changes lead to increased registration requirements

Czech Republic

Lukáš Sova

KPMG Česká republika, s.r.o.

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”CZECH REPUBLIC – Scenarios

EU citizen


up to 5 days



negotiations


— Not applicable


— Not applicable


in Practice:

— Not applicable


— Not applicable




b) Scenario: Business Traveller “Project”CZECH REPUBLIC – Scenarios

EU citizen


3 to 6 weeks





— Failure of obligations: Fine up to approx. EUR 3,700

— Potential qualification as unreliable employer


in Practice:

— Low


— Labour Office Registration – each trip


— Submission of registration form on the starting date

at the very latest in written form

— Responsibility on Host Company





Excursus: Business Traveller “Project”CZECH REPUBLIC – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH





in Practice:

— Low


— Labour Office Registration – each trip


— Submission of registration form on the starting date

at the very latest in written form











EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”CZECH REPUBLIC – Scenarios





in Practice:

— Low


— Labour Office registration – each trip


— Submission of registration form on the starting date at

the very latest in written form








Finance of the subsidiary in

the Czech Republic

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”CZECH REPUBLIC – Scenarios


— Failure of obligations: Fine up to

approx. EUR 3,700 (Host Company)

— Failure of obligations: Fine up to

approx. EUR 120 (Employee)

Risk of Detection/

On-Site-Checks in Practice:

— Low


— Labour Office registration

— Foreign Police Office (FPO) registration of the individual is required

(if the individual‘s stay exceeds 30 days) – each trip


— Labour Office: written form/submission registration form;

responsibility of Host Company; starting date

— FPO: personal presence; responsibility of Employee;

within 30 days after arrival







- Responsibility lies on Host Company

- On the starting date at the latest

- Job position of the individual based on the Czech labour office classification

- Name, surname, date of birth, passport number, residence address of the individual, information about

host and home companies

— Foreign Police Registration

- Required by the Employee if the stay exceeds 30 days in the Czech Republic

(either arranged by the accommodation provider or individual himself)


- Fine up to EUR 3,700 for Host Company

- Potential consideration as an unreliable employer according to Czech legislative (Act No.326/1999)

- Fine up to approx. EUR 120 for the Employee

Summary of Registration RequirementsCZECH REPUBLIC – Summary of Registration Requirements





Practical RecommendationsCZECH REPUBLIC – Practical Recommendations

Host Company shall be well informed at least one

week before the trip is scheduled to prepare the

Labour office registration form.

Prepared Labour office registration form may be

submitted via data box or in person to

the respective Labour office.

Preparation of all necessary documentation,

ID/passport scan, letter of assignment,

job registration form

Information related to the Employee, Host Company,

job description, achieved level of education,

start/end date of the „project“




Useful WebsitesCZECH REPUBLIC – Practical Recommendations

Useful websites:

Ministry of Interior, Department of Asylum and Migration Policy – Entering the Czech Republic, duties, etc.

Labor Office in the Czech Republic – Foreign Employment

http://www.mvcr.cz/mvcren/article/eu-citizens-and-their-family-members.aspx

https://portal.mpsv.cz/sz/zahr_zam

Italy

Pierluigi Zucchelli

KPMG Fides Servizi di Amministrazione S.p.A.

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”ITALY – Scenarios

EU citizen


up to 5 days



negotiations


— Not applicable


— Not applicable


in Practice:

— Not applicable


— Not applicable




b) Scenario: Business Traveller “Project”ITALY – Scenarios

EU citizen


3 to 6 weeks





— Incompliance with notification requirements:

Fine up to EUR 150–500 per employee

— Incompliance with document retention obligations:

Fine up to EUR 500–3,000 per employee

— Incompliance with obligation to name representative:

Fine up to EUR 2,000–6,000


in Practice:

— Medium


— Registration obligation – each trip/all sectors


— Notification online (via official website) containing

specific information within 24 hours before the day of

the working activities/changes within 5 days






Excursus: Business Traveller “Project”ITALY – Scenarios

EU citizen


3 to 6 weeks





A GmbH

123









in Practice:

— Medium

















EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”ITALY – Scenarios









in Practice:

— Medium/Possible















in Italy

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”ITALY – Scenarios









in Practice:

— Medium



— Applicability of registration obligation on the present

case discussed by the Italian authorities












- Regardless of the duration of the assignment/sector

- Registration to be submitted via online-file within 24 hours before

starting the activity

- Contact person needs to be named

- Record keeping of relevant documents


— Potential sanction in case of incompliance

- up to EUR 6,000/EUR 150,000

Summary of Registration RequirementsITALY – Summary of Registration Requirements





Practical RecommendationsITALY – Practical Recommendations

If uncertain whether or not registration obligations

apply, send them precautionary in order to avoid

sanctions or objections by the authority.

Verify case by case updates and news about the

application of the National Decree (136/2016)

Anticipate the communication.

Check documents carefully and keep them for

2 years after the end of the assignment.




Useful WebsitesITALY – Practical Recommendations

Useful websites:

online registration tool: www.cliclavoro.gov.it

Dedicated website of Italian Ministry of Labour: www.distaccoue.lavoro.gov.it

http://www.cliclavoro.gov.it/

http://www.distaccoue.lavoro.gov.it/

France

Antoine Jouhet

Fidal France

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”FRANCE – Scenarios

EU citizen


up to 5 days



negotiations


— Not applicable


— Not applicable (not a written rule but generally

admitted)


in Practice:

— Not applicable


— Not applicable




b) Scenario: Business Traveller “Project”FRANCE – Scenarios

EU citizen


3 to 6 weeks





— Incompliance with registration requirements:

Criminal sanctions/Fine up to EUR 2,000 per employee

(maximum EUR 500,000)

— Potential qualification as unreliable employer (“black list”)


in Practice:

— High


— Labour Office Registration – each trip/all sectors

— Construction work: Individual Card/registration with paid

vacation system



specific information before the commencement of work

— Responsibility of Home and Host Company





Excursus: Business Traveller “Project”FRANCE – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH







in Practice:

— Medium
















EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”FRANCE – Scenarios







in Practice:

— Medium














in France

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”FRANCE – Scenarios


— Not applicable


— Not applicable (no a written rule but generally

admitted – except for fraud)


in Practice:

— Not applicable


— Not applicable






- Online declaration prior to the assignment

- Letter of appointment of a representative in France

- Translation in French of employment documentation

- Documents showing existence of a real activity in the home country

- Construction work: individual identification card/registration with paid vacation body


- Incompliance with notification requirements: Criminal sanctions/Fine up to EUR 2,000 per employee


- Potential qualification as unreliable employer (“black list”)

Summary of Registration RequirementsFRANCE – Summary of Registration Requirements





Practical RecommendationsFRANCE – Practical Recommendations

Verify that the Employee knows the start/end dates

of the assignment.

Communicate guidelines to the Employee to verify

he/she knows how to react in case of control.

Verify online registration.

Prepare and check a folder with documents with free

translation in French on a case by case basis.




Useful WebsitesFRANCE– Practical Recommendations

Useful websites:

https://www.sipsi.travail.gouv.fr/

https://gestion.cartebtp.fr/#/accueil

http://travail-emploi.gouv.fr/droit-du-travail/detachement-des-salaries-et-lutte-contre-la-fraude-au-

detachement/informations-en-langues-etrangeres/posting-of-employees

https://www.sipsi.travail.gouv.fr/

https://gestion.cartebtp.fr/#/accueil

http://travail-emploi.gouv.fr/droit-du-travail/detachement-des-salaries-et-lutte-contre-la-fraude-au-detachement/informations-en-langues-etrangeres/posting-of-employees

Denmark

Pernille Paisen

KPMG Acor Tax Denmark

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”DENMARK – Scenarios

EU citizen


up to 5 days


meetings, conferences

or negotiations


— Not applicable


— Not applicable


in Practice:

— Not applicable


— Not applicable







— Online registration before starting work

— Responsibility: Home Company but in some sectors – e.g.

construction sector: Host Company obligation to check)


b) Scenario: Business Traveller “Project”DENMARK – Scenarios

EU citizen


3 to 6 weeks





— Incompliance with registration obligation

(Home Company): Fine up to approx. EUR 1,350

— Incompliance with check obligation (Host Company):

Fine up to approx. EUR 1,350

— Fines may be increased up to approx. EUR 2,700 for

severe incompliance


in Practice:

— Medium




Excursus: Business Traveller “Project”DENMARK – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH



— No registration required if stays less than 8 days and if

work performed is delivering/installing a technical plant












severe incompliance


in Practice:

— Medium









EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”DENMARK – Scenarios



— No registration required if stays less than 8 days and if

work performed is delivering/installing a technical plant












severe incompliance


in Practice:

— Medium







in Denmark

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”DENMARK – Scenarios


— Not applicable if less than 8 days


— Not applicable


— Not applicable


in Practice:

— Not applicable







- Specific sectors: Obligation of the Host Company to examine notification

- Notification obligation applies regardless of duration, if specific sectors are

affected (construction, agriculture, forestry, garden centre, cleaning, dinning and

hotel business)


- Fines up to approx. EUR 2,700 for both Home and Host Company

Summary of Registration RequirementsDENMARK – Summary of Registration Requirements





The AFU fee (Arbejdsmarkedets Fond for

Udstationerede) was established June 2016. AFU

will automatically be collected by the authorities.

Note that information regarding where the employee

is socially secured must be provided when the

registration is made.

Make sure that the contact details for the Host

Company is accurate during the entire period.

Practical RecommendationsDENMARK – Practical Recommendations




Useful WebsitesDENMARK – Practical Recommendations

Useful websites:

On line

registrationhttps://indberet.virk.dk/myndigheder/stat/ERST/Register_of_Foreign_Service_Providers_RUT

https://indberet.virk.dk/myndigheder/stat/ERST/Register_of_Foreign_Service_Providers_RUT

Switzerland

Shirin Yasargil

KPMG AG Switzerland

—

November 2017

Scenarios




a) Scenario: Business Traveller “Classic”SWITZERLAND – Scenarios

EU citizen


up to 5 days



negotiations


— Incompliance with registration

requirement: Fine up to approx.

EUR 26,000

— In case of severe/systematical/repeated

breach: “Black List” up to 5 years


— Depending on Employee’s role, work tasks and number

of annual work days

— No specific rules for business travellers – case by case analysis

— For each trip

Risk of Detection/


— Depending on sector – overall relatively high

Overview of Registration Requirements:— Online notification 8 days before business trip (not exceeding 90 days/year per Employer) –

simultaneous notification of several employees on same day(s) possible

— OR: Application for a 120 day work permit (120 days within the year upon grant) – depending on

canton in online or in writing; 3–6 weeks ahead






b) Scenario: Business Traveller “Project”SWITZERLAND – Scenarios

EU citizen


3 to 6 weeks







EUR 26,000




— Either work permit or online notification required for each trip

Risk of Detection/




— Online notification 8 days before business trip (not exceeding 90 days/year

per Employer) – simultaneous notification of several employees on same

day(s) possible

— OR: Application for a 120 day work permit (120 days within the year upon

grant) – depending on canton in online or in writing; 3–6 weeks ahead






Excursus: Business Traveller “Project”SWITZERLAND – Scenarios

123

EU citizen


3 to 6 weeks





A GmbH




EUR 26,000




— Either work permit or online notification required for each trip

Risk of Detection/






day(s) possible













EU citizen


3 to 6 weeks


Excursus: Business Traveller “Project”SWITZERLAND – Scenarios




EUR 26,000




Either online notification or work permit required for each trip

Risk of Detection/






day(s) possible











in Switzerland

Head of Finance –

EU citizen


to travel regularly



work

c) Scenario: Business Traveller “Dual Role”SWITZERLAND – Scenarios




EUR 26,000




— Depending on Employee’s role, work tasks and number

of annual work days

— No specific rules for business travellers – case by case analysis

— For each trip

Risk of Detection/



Overview of Registration Requirements:— Online notification 8 days before business trip (not exceeding 90 days/year per Employer) –

simultaneous notification of several employees on same day(s) possible

— OR: Application for a 120 day work permit (120 days within the year upon grant) – depending on

canton in online or in writing; 3–6 weeks ahead







— Swiss Immigration Law does hardly provide for any specific business visitors rules.

— In general and independent of its duration any material gainful activity of EU nationals

(= typically performed against salary) in Switzerland is subject to online

registration/work permit.

— Whether or not certain Activity might be exempt from the work permit/online registration

requirement must be assessed on a case by case base

— A holistic view has to be pursued when posting employees to Switzerland by registering

them through the online notification tool, as the aggregate of 90 notification days per

calendar year and per employer must no be exceeded.

Summary of Registration RequirementsSWITZERLAND – Summary of Registration Requirements





Work Permit vs. Online Notification:

To decide whether a work permit or rather an online notification is more appropriate, the following has to be

assessed:

— Urgency (work permit application is more time consuming)

— Availability of online notification days (90 day quota per calendar year and entity)

— Likelihood of extension of stay (beyond 90 days per calendar year)

— Qualification of Employee

— Availability of required documents (e.g. project contract, diplomas etc.)

Practical RecommendationsSWITZERLAND – Practical Recommendations




Useful websites:

Official online notification tool:

• https://meweb.admin.ch/meldeverfahren/

Useful WebsitesSWITZERLAND – Practical Recommendations

https://meweb.admin.ch/meldeverfahren/

Thank you

www.kpmg-law.de

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely

information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without

appropriate professional advice after a thorough examination of the particular situation.

© 2017 KPMG Law Rechtsanwaltsgesellschaft mbH, associated with KPMG AG Wirtschaftsprüfungsgesellschaft, a member firm of the KPMG network of independent member firms affiliated with KPMG

International Cooperative (“KPMG International”), a Swiss entity. All rights reserved. The name KPMG and the logo are registered trademarks of KPMG International.

Dr. Thomas Wolf

Attorney at Law, Partner

T +49 30 530-199-300

[email protected]

KPMG Law

Rechtsanwaltsgesellschaft mbH

Klingelhöferstraße 18

10785 Berlin

Sachka Stefanova-Behlert

Attorney at Law, Engagement

Manager

T +49 30 530-199-152

[email protected]

KPMG Law

Rechtsanwaltsgesellschaft mbH

Klingelhöferstraße 18

10785 Berlin

Your KPMG Law Team