W 2019 r. zmieniły się przepisy regulujące kwestie podatku
u źródła. W 2020 r. podatników czeka kolejna nowelizacja.

Przeczytaj o planowanych zmianach i dowiedz się jak możemy Ci pomóc.

Podatek u źródła

In 2019 we faced in Poland a significant change in the withholding tax. In 2020 we expect further law changes in this matter.

Please read about the withholding tax in Poland and find out how we can help you.

Withholding tax

In 2019 hat sich in Polen die Rechtslage in Bezug auf die Quellensteuer erheblich geändert. In 2020 sind weitere Rechtsänderungen in dieser Hinsicht erwartet.

Bitte machen Sie sich mit diesem Thema vertraut und erkundigen Sie sich, wie wir Sie unterstützen können.

Quellensteuer

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

 

Your success is our goal

We are your attorney. Your tax consultant. Your financial auditor.

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A1-Certificate

The A1 certificate protects you and your employees not only in the event of illness abroad, but also against double contributions to social security contributions.

The A1 certificate clearly states whose social legislation applies to employed persons when working abroad in the EU. The certificate is mandatory, even for short-term assignments abroad. A subsequent application is possible under certain circumstances, but you should be able to show this when you start your assignment abroad.

Within the European Union, the principle of continued insurance in the home country applies to gainful employment abroad. But no principle without exception, the following you should consider compellingly:

Every gainfully employed person is obliged to prove by means of the A1 certificate which social security law is applied to them. We will briefly show you how to obtain an A1 certificate for yourself or your employees. As of 01.01.2019, the A1 certificate must be applied for electronically.

 

There are two different cases: posting and normal employment in several member states of the EU. Depending on the case, you may have to contact the relevant health insurance fund, the Deutsche Verbindungsstelle Krankenversicherung Ausland (DVKA) or the Deutsche Rentenversicherung.

1. Secondment

A posting exists if:

- the worker is temporarily/temporarily limited in time

- not permanently created

- on the instructions of his employer,

is active abroad.

What should I do?

For employees with statutory insurance, the employer must submit a completed application to the health insurance fund of the employee concerned.

Employed persons who are not legally insured must submit the application to the competent regional authority of the German pension insurance and submit further documents.

 

Tip: A separate application must be submitted for each host country.   

2. Ordinary Employment in Several Member States

Usually employed in several countries, every person in employment who

- regularly operates in at least one other EU Member State,

- operates abroad in the EU at least once a month or five times a quarter.

What should I do?

Usually employed persons must submit the application form to the DVKA.

 

Tip: Here, too, other pitfalls must be taken into account; if you work less than 25% of the time in your home country, you are subject to social insurance abroad. 

Tip

Your company is involved in cross-border assignments and you are looking for a competent partner to advise and support you?
Then feel free to contact us anytime and benefit from our synergy effects of tax consulting and law at: berlin@.vonzanthier.com

+49 30 88 03 59 0
berlin@vonzanthier.com
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