Originally posted on 4th March 2026
Contributing CELIA Alliance members: Keller Menz
This month’s read:
- Crucial updates on cross-border social security determinations
International News
Important updates for cross-border social security determinations
German member firm Keller Menz explains the changes set out from the European Court of Justice ruling that all worldwide employment must be considered when assessing the 25% “substantial activity” threshold.
This article breaks down the key changes, outlines its impact and recommends actions you can take to ensure you are compliant.e personal income tax return of the French tax resident shareholder.
