CONVINUS Global Mobility Alert - Week 30.2024

NEWS UPDATE JULY 25,2024

NEWS UPDATE JULY 25,2024 Portugal: Stricter Social Security Enrolment Number Application Requirements Portugal: Strengere Anforderungen für die Beantragung von Sozialversicherungsnummern Portugal has recently introduced stricter requirements for applying for a social security number (NISS). Applicants must now first apply for a residence permit (for EU citizens this can be a registration at the town hall, as they do not need a residence permit to work in Portugal) before they can apply for a NISS. Previously, foreign nationals could apply for a NISS before applying for a residence permit. Furthermore, in addition to the previous requirement to provide sufficient identification (either a passport or an identity card valid in the EU), NISS applicants must now also provide proof of employment status (including an employment contract, a certificate of self-employment or a certificate of registration of a company) and proof of application for residence. The situation for family members who will not be working (and therefore cannot provide proof of employment) is still to be clarified. We will report on upcoming publications of these regulations in one of the following CONVINUS Alerts. Portugal hat aktuell strengere Anforderungen für die Beantragung einer Sozialversicherungsnummer (NISS) eingeführt. Antragsteller müssen jetzt zunächst eine Aufenthaltsgenehmigung beantragen (für EU-Bürger kann dies eine Anmeldung im Rathaus sein, da sie keine Aufenthaltsgenehmigung benötigen, um in Portugal zu arbeiten), bevor sie eine NISS beantragen können. Zuvor konnten ausländische Staatsangehörige eine NISS beantragen, bevor sie eine Aufenthaltserlaubnis beantragten. 4 convinus.com Darüber hinaus müssen NISS-Antragsteller jetzt zusätzlich zu der früheren Anforderung, sich ausreichend auszuweisen (entweder mit einem Reisepass oder einem in der EU gültigen Personalausweis), auch einen Nachweis über den Beschäftigungsstatus (einschliesslich eines Arbeitsvertrags, einer Bescheinigung über eine selbständige Tätigkeit oder einer Bescheinigung über die Eintragung eines Unternehmens) sowie einen Nachweis über die Beantragung eines Aufenthalts vorlegen. Die Situation für Familienangehörige, die nicht arbeiten werden (und daher keinen Beschäftigungsnachweis vorlegen können), muss noch geklärt werden. Wir werden über nachfolgende Bekanntgaben solcher Regelungen in den folgenden CONVINUS Alerts berichten.

BEST PRACTICE Project and assembly assignments abroad Part 4 - Is there a social security obligation in the country of assignment? FRIEDERIKE RUCH, CONVINUS In the case of project and assembly assignments, the employee's social security status is a key issue, along with numerous other issues that need to be considered. However, the duration of the assignment tends to play a subordinate role here. In contrast, the focus is on the extent to which a social security agreement or what type of social security agreement exists between the country in which the employee was employed prior to the assignment and the country of assignment. In principle, the mode of operation of a social security agreement is similar to that of a double taxation agreement. The aim of the social security agreement is also to ensure that the social security obligation remains in force in the country of origin. In most agreements, this is stipulated for a period of 2 years, with a possible extension of up to 5 or 6 years. However, these details depend on the individual provisions agreed in the relevant social security agreements. For project and assembly assignments, the initially regulated period of 2 years is usually sufficient, as most assignments of this type generally have a maximum duration of 2 years. One difficulty that exists in the area of social insurance is the scope of social insurance agreements. Most agreements do not fully cover all branches of insurance (old-age, survivors', disability, unemployment, health and accident insurance as well as pension funds). In addition, individual countries have concluded fewer social security agreements than double taxation agreements. In addition to the bilateral agreements, there are also multilateral agreements, such as the Agreement on the Free Movement of Persons or the EFTA Convention. For better comparability, we will look at this using the examples from the previous part 3 of this series ("How can taxation be avoided?"), in which we dealt with the tax situation for project and assembly assignments. 5 convinus.com