European Union law contains specific provisions for work that is carried out in two or more member states on an employed and/or self-employed basis. When these are applied, a distinction must always be made as to whether the person is working in several states exclusively
- in an employment relationship,
- is self-employed or
- is both employed and self-employed.
The place of residence of the respective person or the company headquarters and the “extent” of the work activity play a decisive role in assessing which national legislation is applicable.
As a general rule, the state where the legislation is applicable must include all work activities in its national insurance system.