Legal Alerts
The provisional agreement reached on 22 April 2026 between the Council of the EU and the European Parliament on the amendment of Regulation (EC) No 883/2004 and Implementing Regulation No 987/2009 brings about a far-reaching reform of the coordination of social security systems within the EU. Facilitations for business trips go hand in hand with stricter substantive and formal requirements for postings pursuant to Art. 12 Regulation 883/2004 in conjunction with Art. 14 Regulation 987/2009 as amended ("a.a.") – and undertakings as well as employees who cross the borders between Croatia, Germany, Austria, Switzerland and Liechtenstein on a daily basis must understand both. The following information is based on the final compromise text (Council document 8387/26 ADD 1) and may still change in detail during the formal adoption procedure (where the abbreviation 'a.a.' is used in this article, it refers to this compromise text).