The Questionable Polish-German Pandemic Mutual Agreement
The outbreak of the coronavirus (COVID-19) pandemic in 2020 prompted countries around the world to take countermeasures. One was to restrict the movement of citizens between countries for employment purposes amongst others. As a result, some employees were forced to continue working remotely in thei...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Bologna
2023-03-01
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| Series: | University of Bologna Law Review |
| Subjects: | |
| Online Access: | https://bolognalawreview.unibo.it/article/view/16546 |
| _version_ | 1811158878417584128 |
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| author | Błażej Kuźniacki Wojciech Morawski |
| author_facet | Błażej Kuźniacki Wojciech Morawski |
| author_sort | Błażej Kuźniacki |
| collection | DOAJ |
| description | The outbreak of the coronavirus (COVID-19) pandemic in 2020 prompted countries around the world to take countermeasures. One was to restrict the movement of citizens between countries for employment purposes amongst others. As a result, some employees were forced to continue working remotely in their resident states for employers in other states. In this paper, the authors focus on international tax issues related to the situation of cross-border Polish employees working for German employers. They critically analyse the Polish-German Pandemic Mutual Agreement, adopted on 27 November 2020 by the competent authorities of Poland and Germany, which introduced a legal fiction of performing work in the previous country of employment to maintain the taxation rules in force before the outbreak of the COVID-19 pandemic. The authors argue, mainly from the perspective of the Polish legal system, that the legal basis for the Polish-German Mutual Agreement, its content, and its legal effects are questionable. In addition to that entered into by the Polish competent authority, nearly identical mutual agreements were successfully initiated and concluded by the German authorities and those in Austria, Belgium, France, Luxembourg, the Netherlands, and Switzerland. Thus, although this note focuses on the Polish-German Mutual Agreement, the ramifications and impact are, by analogy and mutatis mutandis, much broader. |
| first_indexed | 2024-04-10T05:30:43Z |
| format | Article |
| id | doaj.art-e3d55c4e5ab1471182e4af57ccf76fbf |
| institution | Directory Open Access Journal |
| issn | 2531-6133 |
| language | English |
| last_indexed | 2024-04-10T05:30:43Z |
| publishDate | 2023-03-01 |
| publisher | University of Bologna |
| record_format | Article |
| series | University of Bologna Law Review |
| spelling | doaj.art-e3d55c4e5ab1471182e4af57ccf76fbf2023-03-07T08:33:51ZengUniversity of BolognaUniversity of Bologna Law Review2531-61332023-03-017220522410.6092/issn.2531-6133/1654614900The Questionable Polish-German Pandemic Mutual AgreementBłażej Kuźniacki0https://orcid.org/0000-0002-3459-7656Wojciech Morawski1https://orcid.org/0000-0002-2396-9434University of AmsterdamNicolaus Copernicus UniversityThe outbreak of the coronavirus (COVID-19) pandemic in 2020 prompted countries around the world to take countermeasures. One was to restrict the movement of citizens between countries for employment purposes amongst others. As a result, some employees were forced to continue working remotely in their resident states for employers in other states. In this paper, the authors focus on international tax issues related to the situation of cross-border Polish employees working for German employers. They critically analyse the Polish-German Pandemic Mutual Agreement, adopted on 27 November 2020 by the competent authorities of Poland and Germany, which introduced a legal fiction of performing work in the previous country of employment to maintain the taxation rules in force before the outbreak of the COVID-19 pandemic. The authors argue, mainly from the perspective of the Polish legal system, that the legal basis for the Polish-German Mutual Agreement, its content, and its legal effects are questionable. In addition to that entered into by the Polish competent authority, nearly identical mutual agreements were successfully initiated and concluded by the German authorities and those in Austria, Belgium, France, Luxembourg, the Netherlands, and Switzerland. Thus, although this note focuses on the Polish-German Mutual Agreement, the ramifications and impact are, by analogy and mutatis mutandis, much broader.https://bolognalawreview.unibo.it/article/view/16546interpretation of tax treatiesmutual agreement procedureemployment incomecovid-19 cross border restrictionso.e.c.d |
| spellingShingle | Błażej Kuźniacki Wojciech Morawski The Questionable Polish-German Pandemic Mutual Agreement University of Bologna Law Review interpretation of tax treaties mutual agreement procedure employment income covid-19 cross border restrictions o.e.c.d |
| title | The Questionable Polish-German Pandemic Mutual Agreement |
| title_full | The Questionable Polish-German Pandemic Mutual Agreement |
| title_fullStr | The Questionable Polish-German Pandemic Mutual Agreement |
| title_full_unstemmed | The Questionable Polish-German Pandemic Mutual Agreement |
| title_short | The Questionable Polish-German Pandemic Mutual Agreement |
| title_sort | questionable polish german pandemic mutual agreement |
| topic | interpretation of tax treaties mutual agreement procedure employment income covid-19 cross border restrictions o.e.c.d |
| url | https://bolognalawreview.unibo.it/article/view/16546 |
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