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In March 2021, the EU approved new reporting rules in a directive known as DAC7. The directive will require the operators of online platforms for the sale of goods and certain services, to collect, verify and share data on their sellers and their transactions concluded on the online platform. EU member states have until 31 December 2022 to implement DAC7 into national law. Certain platform operators will become a reporting platform and will need to start collecting and verifying data points in compliance with the DAC7 reporting requirements. The collected data points must be reported to the tax authorities of the relevant EU member state annually.

Against the background of the EU Posting Workers Directive and the ECJ case law, the Wage and Social Dumping Prevention Act (“Lohn- und Sozialdumping-Bekämpfungsgesetz”, “LSD-BG”) has been amended effective as of 1 September 2021. In summary, the scope of the Wage and Social Dumping Prevention Act was limited and the provisions regarding administrative penalties were mitigated. However, provisions for long-term postings are now stricter.

On 13 July 2021, the EU Council of Ministers approved the national recovery and resilience plans (RRPs) of 12 Member States. This means that Austria, Belgium, Denmark, France, Germany, Greece, Italy, Latvia, Luxembourg, Portugal, Slovakia and Spain are now able to tap into the EU recovery and resilience funding. This will allow them to start spending the money on projects and reforms for national economic recovery and resilience, as well as the green transition and digital transformation.

Reasons for a clear and definitive YES to COVID-19 vaccinations

Mandatory vaccination is not to be expected. Nevertheless, employers and employees can greatly benefit from COVID-19 vaccinations. This is true from a health, economic and legal perspective. Companies which recognize these benefits (early on) will have a significant competitive advantage.