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By Xavier MARTINEZ and Sacha THILL, Partners Tax, Global Mobility Services, KPMG Luxembourg
Before we delve into the details of our article, it is worth recapping what a Posted Worker is. According to the European Commission, “A ‘posted worker’ is an employee who is sent by his employer to carry out a service in another EU Member State on a temporary basis, in the context of a contract of services, an intra-group posting or a hiring out through a temporary agency.”
Adapting to a changing Single Market
The European Commission has recently proposed the creation of a unified digital portal for the declaration of posted workers within the European Union (“EU”). As the European Union’s Single Market hosts 5...
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