DRUCKEN

Self-Employed Work Activities in Several States


A person who normally carries on a work activity as a self-employed person in two or more Member States shall be understood to mean a person who simultaneously or alternately carries on one or more separate self-employed work activities in two or more Member States, irrespective of the specific nature of the work activity.

The provisions of Regulation 1408/71 differ from those of Regulation 883/2004 or the Withdrawal Agreement and the Agreement on Trade and Cooperation. 

Regulation 883/2004 or the Withdrawal Agreement and the Agreement on Trade and Cooperation, for the purpose of delimiting which national legislation is applicable, are based on the existence of a substantial work activity in the Member State of residence or, if this is not the case, on the focus of activity in a Member State. As an exception to this, according to Regulation 1408/71, a partial work activity in the Member State of residence is sufficient. If this is not the case, the Member State in which the main work activity takes place must be clarified.

Focus of activity or principal activity

Determining the focus of the activity or principal activity of a self-employed person takes into account all aspects of a person's professional work activities. The place where the fixed and permanent address from which the work activities are carried out is particularly relevant for the differentiation.

The following must also be taken into account for determining this:

  • The usual nature or duration of the work activities carried out,
  • the number of services provided and
  • the will of the person in question as discernible from all the circumstances.


For the purpose of assessing the facts, the future situation of the self-employed person to be assumed for the following twelve calendar months must be taken into account. In practice, there is no difference between Regulation 1408/71 and Regulation 883/2004 or the Withdrawal Agreement and the Agreement on Trade and Cooperation when determining the focus of the work activity or the main work activity.
In practice, there is no difference between the terms “focus of activity” and “principal activity”.

Examples

The (principal) activity takes place in the Member State of residence

  • Self-employed activities in two or more Member States
  • The (principal) activity takes place in the Member State of residence

A person who normally carries out an activity as a self-employed person in two or more Member States shall be subject to the legislation of the Member State of residence if they carry out a substantial part of the work activity there (Regulation 883/2004, Withdrawal Agreement, Trade and Cooperation Agreement),
carry out part of their work activity there (Regulation 1408/71).


No (substantial) activity is carried out in the Member State of residence

  • Self-employed activities in two or more Member States
  • No (substantial) activity is carried out in the Member State of residence


A person who normally carries out a work activity as a self-employed person in two or more Member States and who

  • is not substantially active in the Member State of residence is subject to the legislation of the Member State where the focus of their activity is located (Regulation 883/2004, Withdrawal Agreement, Trade and Cooperation Agreement),
  • is not active in the Member State of residence is subject to the legislation of the Member State in whose territory they carry out their principal activity (Regulation 1408/71).

 

Zuletzt aktualisiert am 10. November 2022