EU form A1

A1 = EU form, which proves that your social insurances are (usually) invoiced in your country of origin. As of the 1.1.2019 there will be strict inspections if the social insurances are indeed being invoiced. This is an effort to fight against transborder illegal employment.

According to the European coordination legislation in the EU, EFTA countries and Switzerland the social insurances are only invoiced in one country in cases of transborder employment. In some cases, this is difficult to determine.

As of now, countries such as Germany, France and Austria check the existence of this form by the people who work in the respective country. This can be checked in 

  • Coordination meeting in the company
  • Participation in a meeting
  • Attendance of a trade fair
  • Giving a presentation or a seminar

The EU, EFTA or Swiss citizens, who work in two EU countries are subject to the European coordination legislation regarding social insurance matters.

We will assist you in situations where it is unclear in which country your employees, who are working in two countries, are subject to social insurance contributions (also in cases where the salary is only paid in one state). We can also offer assistance in getting the A1-form for employments abroad. We have many years of experience with regard to musicians and A1-form matters.

According to the former Swiss social insurance treaties the social insurances are to be invoiced in every country. If there are no treaties or agreements in place it is possible that the social insurances are invoiced in two countries at the same time.

Tax reform

With the upcoming new vote on the corporate tax reform, which is expected to be put into effect on the 1. January 2019, the fiscal privilege of the domiciliary and holding companies as defined in the tax laws will be annulled.