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13 April 2016

France confirms validity of A1 certificates of coverage

The French Supreme Court has confirmed that the A1 certificate is the sole document which can certify that an employee posted by his employer to another Member State continues to be subject to the legislation of his home country. However, the court also referred a question to the European Court of Justice for a preliminary ruling regarding the legal validity of A1 certificates when the facts of the case do not support the certificate that has been issued.

A Tax Alert prepared by Ernst & Young's People Advisory Services group, and attached below, provides additional details.

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Document ID: 2016-0668

 

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