Advice

Construction tax in Germany constitutes a specific form of income tax in this country. It applies to all types of construction services provided there. All entrepreneurs providing construction services in Germany, both domestic and foreign, including those ones posting workers to Germany, should be aware of their obligation to pay this tax.

SMIC june 2026 – On 1 June 2026, the minimum wage in France, the so-called SMIC (salaire minimum interprofessionnel de croissance), will increase. The change in question stems from the significant rise in the consumer price index that occurred in France this year.

The A1 certificate constitutes an extremely important document for employees posted to work abroad. Indeed, this document confirms which social security system a given person is subject to.

In most countries, employees are allowed to work at night without the need to obtain additional permits and approvals. The situation is different in Switzerland. The Swiss legal provisions require the employer to obtain an authorisation for night work. Without this document, night work in Switzerland constitutes a serious violation of the law.

Changes concerning sick leaves! On 13 April 2026, new provisions concerning sick leaves came into force. The change in question is also very important for employees posted to work abroad from the territory of the Republic of Poland. Despite of the departure abroad, many of them remain registered with the Polish social security system, as confirmed by A1 certificates. Therefore, they can still benefit from sick leaves in Poland and the new rules will apply to them.

In the public mind, travel to the USA involves the necessity of obtaining a visa. However, tn certain cases, it’s sufficient to obtain a travel authorisation to the USA via the ESTA system, instead of applying for a visa.

New rates of daily allowances paid for business trips are planned. The Ministry of Family, Labour and Social Policy is working intensively on a draft legal act amending the regulation on the receivables due to an employee in a state or local government budgetary unit for a business trip.

31 March constitutes the deadline for submitting the IFT-2R information to the Tax office. This obligation applies to all Polish entrepreneurs who have deducted the so-called withholding tax on payments made to foreign corporate income taxpayers who have neither their head office nor their management board in Poland.

With effect from 1 January 2026, hiring temporary workers in Germany has been subject to new provisions. These regulations also apply to temporary workers posted by temporary employment agencies to work in this country.

SMIC 2026 – On 1 January 2026, the French minimum wage, the so-called SMIC, increased. This is the lowest possible remuneration to which persons working in France are entitled in accordance with the legal provisions. This change results from the annual indexation.

For many years, the issue of the qualification of the expenses incurred by the employer for the accommodation of workers posted abroad has stirred up strong feelings. For a long time, the prevailing view was that the expenses in question constituted the worker’s revenue, subject to taxation. Recently, a new line of case-law, presenting a completely different viewpoint, has emerged in the jurisprudence of the Supreme Administrative Court.

Independently of whether an employee goes on a business trip or is seconded to work abroad, daily allowances are mentioned in the context of his/her departure. However, the role of daily allowances for a worker in the delegation and a posted employee is different. We will try to explain these differences in this article.