Intra-EU dienstverrichting

Notification obligation for all employees of EU, EEA and Swiss companies (and certain self-employed persons) finable as of today

mr. B.J. (Bart) Maeson

On 1 March 2020, we already informed you about the notification obligation for employees not employed in the Netherlands, but elsewhere in the EU, EEA and Switzerland, and for certain groups of self-employed persons who provide intra-EU services in the Netherlands. That was already fineable from 1 March 2020 for non-EU/EEA or Swiss nationals – ‘third-country nationals’ in the jargon – who came to provide intra-Community services (and before 1 March 2020 under Article 2a of the Foreigners Employment Act; this obligation is therefore a carbon copy).

Pursuant to Article 6, paragraph 1 of the Policy Rule on the Imposition of Fines in relation to the Employment Conditions for Posted Workers in the European Union Act (WagwEU) 2020, no fines were imposed until today: ‘A violation of Article 8, first, third or sixth paragraph, of the Employment Conditions for Posted Workers in the European Union Act, which was committed before 1 September 2020 will not be fined’. That moratorium has expired as of today, so it is very important to fully comply with Article 8 of the Employment Conditions for Posted Workers in the European Union Act as of now (and with the other obligations under that Act, but these were already in force and subject to a fine). And those (administrative) fines are really stringent!

Notifications take place via www.postedworkers.nl. Take note: there are specific exceptions and the underlying regulations are quite complex. It seems simple, but in practice it is still quite challenging to do the reports correctly. If necessary, contact a specialist (such as Maes Law).

Moreover, as of July 30 2020, the Posting of Workers Directive 96/71/EC has been radically amended by Directive 2018/957/EU – originally called the Revision Directive – and has now also been implemented in our national legislation. A further message about this will follow on our website.

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