Self-Employed and Employed Activities in Several Member States

Persons who are normally employed and self-employed in different Member States are in principle subject to the legislation of the country in which they work in an employed capacity. 


In these situations, the national law applicable to the employed work activity is therefore always applicable.


If a self-employed person works as an employee in several different Member States in addition to this activity, a differentiation must first be made in accordance with the general regulations for employed persons.


Self-employed/employed activity in different Member States


A person who normally carries out one or more activities as a self-employed person and as an employed person in two or more Member States shall be subject to the legislation of the Member State in which the employed activity is pursued. If several employed activities in several Member States are possible, prior clarification about the “employed activities in two or more Member States” procedure is required.



A person is employed in Austria and self-employed in Poland.

Person lives in:  Austria

Place of work: employed: Austria, self-employed: Poland

Legislation: Austria



A person resident in Austria is employed in Austria and the Czech Republic for a company based in Germany and self-employed in Poland. A (substantial) part of the employed work is carried out in Austria.


Person lives in: Austria

Place of work: employed: Austria (substantially or partially), Czech Republic; self-employed: Poland

Company headquarters: Germany

Legislation: Austria