A person who normally works as an employed person in two or more Member States shall be deemed to be a person who simultaneously or alternately carries out one or more separate work activities in two or more Member States for the same undertaking (the same employer) or for different undertakings (employers).
For determining the applicable legislation in the case of activities in several Member States, marginal activities are not taken into account (e.g. giving a lecture once a year in another Member State).
This includes both
- Employment relationships with several employers with their place of employment in different Member States (example: Mr. Y works for company A in Ireland and in parallel takes up another job for company B in Germany) as well as
- Work for an employer carried out in several Member States (example: Mr. X works as a representative for company A in Austria, Germany, Hungary and Slovenia).