Freiwillige Weiterversicherung in der Pensionsversicherung bei Tätigkeiten im Ausland ab 1. 1. 2016 = Optional continued insurance in the pension insurance scheme for activities abroad as of January 1st, 2016

Resource Information

The work Freiwillige Weiterversicherung in der Pensionsversicherung bei Tätigkeiten im Ausland ab 1. 1. 2016 = Optional continued insurance in the pension insurance scheme for activities abroad as of January 1st, 2016 represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

Freiwillige Weiterversicherung in der Pensionsversicherung bei Tätigkeiten im Ausland ab 1. 1. 2016 = Optional continued insurance in the pension insurance scheme for activities abroad as of January 1st, 2016

Creator

• Haas, S

Subject

• cross-border pension
• secondment
• working abroad

Language

eng

Summary

If a person provides cross-border services abroad in the framework of an employment contract or a service contract, this person usually belongs to the social security system in the country of employment or secondment, unless European Union law foresees an exemption. In order to avoid double insurance contributions, the person in question is thus excluded from the social security system in the state of residence. Through the Social Security Amendment Act (Sozialversicherungs-Ergänzungsgesetz), starting from 1 January 2016, the possibility of optional continued payment in the pension system of the resident state has been established alongside foreign statutory insurance

Citation source

In: Steuer und Wirtschaft International. - Wien. - Vol. 26 (2016),

Geographic coverage

International

Language note

German