New conditions will apply for the secondment of non EU employees who work in other EU countries per January 1, 2017.
Example: location of company X is Spain and the wish is to send one of the non EU employees to company Y in the Netherlands. In this situation, for a determined project. This was already possible as a cross-border services contract, without the requirement of a work permit. However, 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 exceed 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. (As per the example. Spain);
- 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.
Initially, the requirement to notify the secondment of a non EU employee from another EU state applied. This requirement will stay in tact and companies need to comply this rule. This notification proves that the non EU employee resides and works legally in the other EU state. The Dutch labour authority UWV must receive this notification not later than 2 days before the start of the secondment.
If you have any questions about this subject, please do contact me. I will gladly provide advice.
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