The issue of cross-border sending of employees is currently a hot topic with regards to the complicated legal regulations of the recipient’s country from which many obligations arise not only in the area of labour law, social security and tax law, but also in the area of legal regulations. Major amendments were made to the…
Employment of foreign employees (“inbounders”) is continuously rising in Germany. This topic thus affects an ever-increasing number of German and foreign companies and raises all sorts of challenges for them. Regardless of whether these concern sending employees, hire of an inbounder or working activity in Germany within the scope of a business trip – each…
Various laws (Loi Macron in August 2015 and Loi Travail in August 2016) and their related legal regulations in recent months substantially restricted the regulations in force in the area of sending employees to France. Among other things, they should curb illegal labour and dumping wages. The term “sending” is however time broad and in…
Sending employees to Austria means their temporary relocation by their employer to a different working location to fulfil their contractual duties. Sending employees must be distinguished from temporary assignment of employees, which means temporary relocation of employees by an employer (agency) to perform work for a third party (user). In the case of sending employees…
Manufacturing activities in a group can be organized in different forms. In general, we distinguish four basic models, namely: a full-fledged producer, a manufacturer with limited powers, a contracted manufacturer, and wage labor. A full-fledged manufacturer carries out all manufacturing activities, from the design of the product to the final sale to the customer. This…
(Slovenčina) I tento rok sme podporili kultúrne podujatie ,,Festival Osmidiv“ usporiadané ôsmym rokom pre deti a osoby s mentálnym postihnutých v Banskej Štiavnici.
Hendikepované deti sa aj vďaka našej pomoc mohli naučiť nové zručnosti na workšopoch ako exotické tance ZUMBA, enkaustiku – maľovanie horúcim voskom, výrobu šperkov, prácu s drôtom, prútikárstvo a maľovanie na tvár. Teší nás, že sa tieto deti bavili a my sme takto nepriamo mohli podielať na ich radosti.
There will most likely also be changes in Act No. 563/2009 Coll. on tax administration (tax procedure code) beginning next year. The Ministry of Finance of the Slovak Republic has put forward a draft amendment of the act on tax administration whose aim is to contribute towards greater transparency of the business environment, a better…
Beginning the next year, there are also changes planned for the act on value added tax. The Ministry of Finance of the Slovak Republic has submitted a draft act on value added tax focused on those areas that need to be synchronized with the practice of the Court of Justice of the European Union as…
Currently, the Ministry of Finance of the Slovak Republic is putting forward a draft amendment of the act on income tax that reinforces the existing measures for the protection against tax fraud. The draft amendment is extended of the rules for the protection against aggressive tax planning as well as the rules against tax base…
We should like to inform you that as of 25 May 2018 the General Data Protection Regulation will become valid throughout the European Union, replacing the existing legal regulations. During this period, all concerned entities are obliged to revise their information systems and personal data treatment procedures. Numerous mechanisms included in the GDPR are known…