This book presents and comments on the most important legal and tax aspects, as well as aspects in the area of social security related to posting employees to Germany.
From a business point of view it is reasonable to treat separately:
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direct employment,
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employment through employment agencies,
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posting employees abroad through employment agencies,
- posting employees abroad by companies providing cross-border services.
During my twelve-years of experience in providing consulting services to companies involved in cross-border employment has shown that the most thriving enterprises offer all or most of the above-mentioned services.
In recent years, dynamic development of companies involved in cross-border employment in Europe has meant that many of the arrangements mentioned above are performed within one group of companies. This allows companies to take advantage of tax and insurance benefits resulting from legislation in particular EU Member States. It also ensures legal security in the context of employees' claims.
This book aims at presenting regulations and principles existing in the EU and in Germany in the area of cross-border employment. These regulations are commented upon and numerous practical examples are given.
I have dedicated this book to my clients, who for 12 years have been implementing cross-border employment models which I outlined for them.
Tomasz Major – Managing Partner in Brighton&Wood Law Firm (www.BrightonWood.com), President in the European-Employers.eu, arbitrator in the Permanent Arbitration Court at IPP, author of over 100 books and articles on cross-border employment. On a daily basis, he implements modern forms of cross-border employment, and especially various arrangements of cross-border temporary employment and new models of posting employees abroad within the frameworks of service provision. He provides consultation services to the leading European exporters of services and the most thriving European temporary employment agencies. Leading global temporary employment agencies and the largest European industrial enterprises take advantage of Tomasz Major's solutions in the area of global and cross-border employment as well as trans-European posting of workers.
Privately, Tomasz Major is a globetrotter, sailor and pilot (PPL(A)). In the years 2003-2011, Tomasz Major organised exploring expeditions to more than 60 countries, including a spectacular solo travel across the Sahara Desert (Erg Oriental, Western Sahara, Erg Chebbi), expeditions to the heart of a jungle on Borneo, Papua, Sumatra, Uganda and Rwanda, as well as South America. Tomasz Major supports humanitarian and educational projects in third world countries, especially in South-East Asia and in Africa.
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