CONVINUS Global Mobility Alert - Week 33.2024

BEST PRACTICE Posted

BEST PRACTICE Posted Worker Notification According to the Hungarian interpretation of EU law, business trips are not subject to the notification procedure or “Posted Worker Notification”. As long as it is “only” a quarterly meeting, it is not necessary to make further registrations in Hungary. Income Taxes Due to the short duration of the quarterly meeting, the employment of the employees abroad and the assumption of travel expenses by the foreign companies, it is assumed that the employees will not be subject to tax in Hungary. Their income can, therefore, be taxed as if they had worked exclusively in their respective home countries (UK, Switzerland, and Germany). Social security As with other (short) foreign assignments of employees, it is also necessary to obtain the relevant social insurance certificates in order to document the employee's inclusion in the social insurance system of the home country and exemption from Hungarian social insurance. The application for the A1 documents or for the Certificate of Coverage must be made in the respective home countries of the employees via the responsible HR department before the business trip. CONCLUSION The business trips for the British, Swiss, and German employees from the respective national companies to the quarterly meeting in Hungary are not critical from an administrative point of view. Only the A1 documents or the Certificate of Coverage should be obtained before the foreign assignment, and care should be taken to ensure that the British nationals comply with the Schengen regulations for their entry and stay in the Schengen area. 6 convinus.com

CONVINUS Webinare & Seminare mit Zertifikat für Ihren Karriere-Booster im Bereich Global Mobility Auf folgendes können Sie sich verlassen: Erstklassige Referenten Topaktuelle Themen und Praxisfälle zur anschaulichen Darstellung Autodidaktisch sehr gut aufbereitete und ausführliche Foliensätze Flexibilität (nehmen Sie an einem x- beliebigen Ort mit Ihrem Laptop teil) Geringer Zeitaufwand (Webinare 60 Minuten und Seminare 180 Minuten) Günstige Massnahme zur Fortbildung