New conditions will apply for the secondment of non EU employees who work in other EU countries per January 1, 2017.
Just to clarify the situation; for instance, company X is located in Spain and has a wish to send one of their non EU employees to company Y in the Netherlands for a specific project. This was already possible as a cross-border services contract, without the requirement of a work permit.
The following conditions are new for this exemption;
- The non-EU employee from the example above may not be replaced by another non-EU employee if the notified total duration of the agreed period would be exceeded because of this replacement.
- The job in the Netherlands must be more or less the same as in the country where the company is located (Spain in the example).
- The ‘transferring’ company (company X in Spain) needs to prove it is substantially active in the other EU member state. The Dutch Labour Inspection will monitor this by assessing company data such as location, financial transactions, turnover, etc.
There has always been a requirement to notify the secondment of a non EU employee from another EU state. This requirement will stay in tact. This notification, which proves that the non EU employee resides and works legally in the other EU state, must be received by the Dutch labour authority UWV not later than 2 days before the start of the secondment.
If you have any questions about the secondment of non EU employees who work in other EU countries, please do contact me. I will gladly provide you with my advice.