28 August, 2023

Webinar with attorney Beata Donay! Cross-border lending to Germany – new obligations for Polish companies

89th Posting Lab - online workshop

Our invitation to host the workshop on 29 September was accepted by Beata Donay, attorney-at-law from the WENDLER TREMML law firm in Düsseldorf, known to you for her excellent workshops as part of the European Labour Mobility Congress. Beata Donay specialises in labour law, with a particular focus on the posting of workers and cross-border issues in labour and social security law. She is the co-author of a handbook in the series "ABC of the Polish entrepreneur in Germany" on selected issues related to inspections by German authorities and institutions. The workshop will be moderated by Dr Marek Benio (Vice-President of ELMI).

The 89th Posting Lab is addressed to managers, HR professionals, lawyers - practitioners of employee lending to Germany. Due to the high risk of qualifying services other than employee lending (e.g. process outsourcing) as illegal assignment of employees, we warmly invite service providers whose employees posted to Germany perform work in cooperation with employees of the party ordering the service. We also invite employees of control institutions and researchers of the freedom to provide services in the EU.


  1. Shifting the obligation to declare cross-border lending to Germany to the lending company to the customs office
    a. Regulatory change and practical implications for lending employers
    b. Notification procedure
         i. necessary data in the application
         ii. choosing the right form of notification
         iii. obligation to notify data changes
    c. Liability and sanctions
  2. New requirements of the Federal Employment Agency regarding the content of the employee lending contract
  3. To comply with the obligation to concretise and inform employees
    a. The right way to concretise employees before lending them out
    b. Broadened requirements for the content of the information provided to the employee
    c. Consequences of non-compliance with the concretisation and information obligation
  4. Conditions for keeping working time accounts for lent employees - new requirements of the Federal Employment Agency
    a. Conditions for introducing a working time account
         i. in the case of the application of collective agreements in the temporary agency work sector (iGZ-DGB or BAP/DGB Tarifverträge Zeitarbeit)
         ii. when applying the principle of equal treatment (equal treatment, equal pay)
    b. Rules for keeping a working time account
  5. Obligation to pay inflation compensation premium for lending workers to certain industries


As of 1 July 2023, the obligation to declare cross-border lending employees to Germany to customs will fall on the lending company and not, as before, on the user. This raises a lot of questions not only from employment agencies - which goes without saying - but also from companies offering outsourced services, whose employees posted to Germany perform work at the service recipient's facility or at a location designated by the service recipient.

Other significant changes concern the Federal Labour Agency's requirements for the necessary data in the employee lending agreement and the possibility to keep time accounts for lent employees. The lending company's obligation to inform employees has also been extended.

These changes require a serious modification of the preparation for the correct lending of employees to Germany. During the workshop, attorney Beata Donay will explain what the new obligations are, who is responsible for their implementation and what sanctions may be imposed for their omission. Above all, she will explain what steps Polish companies need to take in order to properly comply with the new obligations.

Practical information

The 89th Posting Lab will take place online only on the zoom platform on Friday 29 September from 12:00 to 15:00.

The cost of participation in the Workshop is 300 PLN net for Ordinary Members and employees of Supporting Members and 750 PLN net for non-members. Academics interested in the topic of employee delegation and public administration employees can take part in the Workshop free of charge.

We are waiting for applications until 22 September. Please send them to the following e-mail address kontakt@labourinstitute.eu. As always, we encourage discussion and questions. Questions submitted before the event will be answered first.