A posting is deemed to have taken place when an employer sends employees to a country other than that in which it has its domicile and where the work is normally performed. In the event of a posting, the employees of a company perform work for a specific period in the name and for the account of the company, or they alternatively work in a branch office or in an enterprise which belongs to the employer’s group of companies.
Ever since the bilateral agreements between Switzerland and the EU came into force it has been easier for Swiss companies to provide construction, ancillary construction or assembly services in the EU. Despite this, certain bureaucratic hurdles remain.
The following pages provide an overview of the relevant provisions in Germany, Austria, Italy, France and in Spain.