The EU provisions on social security

In some cases, it may be difficult to determine whether or not a particular benefit is
covered by the coordination <strong>provisions</strong>. Do not hesitate to contact the appropriate
institution to find out.
Important
<strong>The</strong> coordination <strong>provisions</strong> apply to social security matters but not to taxation, which
could be governed by bilateral agreements. Please ask the tax authorities in your own
state for information on your particular case.
5.1. In which state are you covered
First of all, coordination <strong>provisions</strong> set rules to determine which member state’s social
security legislation applies to you when you are in a situation involving more than one
member state. This is important both for the payment of social security contributions
and for your entitlement to benefits and the acquisition of future pension rights.
<strong>The</strong> basic principles are explained below.
A. You are subject to the legislation of only one member state at a time
This principle applies to all persons who are or have been subject to the legislation of
one member state or more, regardless of the number of states concerned. Even persons
who are employed in four or five member states are subject to the legislation of one
single member state at a time.
B. If you work in one member state, you are subject to the legislation
of this member state
This applies to employed and self-employed persons alike, even if they reside in the territory
of another state or their companies or employers are located in another member state.
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