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.

In the first few months of the year, it’s traditionally necessary to settle the income received in the previous year. This also concerns persons who have worked in France without being residents of this country. However, they can count on competent assistance in case of problems. As regards French tax settlement, Crede Experto Tax Consulting Office offers professional support in this area. Indeed, our specialists will help to settle French income tax, not only by providing reliable advice, but also by dealing with the necessary formalities on behalf of clients.

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.

Persons travelling to the USA in order to work should obtain a visa. The type of visa to be applied for depends on the type of work performed by the employee. The H-2B visa is for persons travelling to the USA to work outside the agricultural sector.

On 1 January 2026, the minimum remuneration in Germany will be increased. The change not only results in higher wages received by workers seconded to Germany, but also requires employers and temporary employment agencies posting workers to Germany to update HR documents and re-examine business strategy.

Since October 2025, a system for managing external borders, i.e. EES, has been implemented in 25 EU countries, as well as in Iceland, Liechtenstein, Norway and Switzerland. This system allows for the registration of non-EU citizens coming to the EU for a short stay.

For many companies, posting employees to work within the European Union offers an opportunity for development, new contracts and greater competitiveness. However, for secondment to be legal, safe and cost-effective, it’s necessary to prepare the documentation properly – especially the international secondment addendum which constitutes the basis for changing the place of work.