European Union law contains specific provisions for work that is carried out in two or more member states on an employed and/or self-employed basis. When these are applied, a distinction must be made as to whether the person is working in several states exclusively
- in an employment relationship,
- is self-employed or
- is both employed and self-employed.
The place of residence of the respective person or the company headquarters and the “extent” of the work activity play an essential role in assessing which national legislation is applicable.
As a general rule, the state where the legislation is applicable must include all work activities in its national insurance system.