First, French company A notifies its employees who will go to work in the Netherlands, and Dutch company B must review the notification. In addition, the third company C in Germany must notifies its employees who will work in the Netherlands. Because German company C has a contract with French company A, French company A is now regarded as the client (the service recipient). This is because German company C is delivering its services to French company A, despite the fact that the personnel are sent to Dutch company B. It is therefore French company A that reviews the notification of German company C. In this way, French company A is both the employer abroad and the client (the service recipient). In short: