[FIWARE-Foundation-Legal-TaskForce] Teleworking & secondments

[PABLO OSERS]

Good morning to all,

There are 2 scenarios that could happen and we need to clarify some doubts regarding the Telework through the Foundation and the German Work Law

Scenario 1:

·         Employee hired by the Foundation in Germany

·         The employee will Telework from his Home country (i.e. Spain, France, Italy)


Scenario 2:

·         Employee is an actual employee of any of the core members

·         The employee is seconded to the Foundation in Germany

o   Meaning the employee still has a legal bound/contract with his own Company and not with the Foundation

o   His own company covers his social security and income taxes, as usual

·         The employee will Telework from his Home country (i.e. Spain, France, Italy)

Regarding both scenarios, we need to understand:

1.       Are they legally possible and feasible?


2.       Can and employee be seconded to a German company and Telework from his home country?



3.       There are some fiscal questions bounded to the telework (i.e. Fiscal residence). Taking into consideration that the foundation doesn't/won't have a legal entity (VAT) in each of the home countries:

a.       Who pays for the social security of each of the teleworking employees, where and how?

b.       Who pays for the income taxes of each of the teleworking employees, where and how?

I understand that question 2 only applies for scenario 2 and question 3 only applies for scenario 1.

Hope this email clarifies the situation, if not, please send your comments and questions using this thread

Br
Pablo

[cid:image003.png at 01CDB792.F3F0DF90]

Pablo Osers Benaim
Head of Strategy, Business & Financial models |  Smart Cities - IoT  |  Telefónica S.A.
Distrito Telefónica Edificio Oeste 1, Planta 7, Ronda de la Comunicación s/n, 28050 Madrid, Spain
pablo.osers at telefonica.com<mailto:pablo.osers at telefonica.com>     |   Mobile: +34 625 07 95 33




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