Starting from 1 January 2018, an amendment to the Tax Administration Act (hereinafter only the “Tax Procedure Code”) was amended and the amendment has caused several legislative changes. Tax Secrecy The Tax Procedure Code doesn’t provide an accurate definition of who may be provided with information of tax secrecy nature. State authorities, self-governing authorities and…
Starting from 1 January 2018, several changes became effective also within the Act on Value added Tax. This newsletter provides a summary of the most important changes. Tax representative of a foreign person The introduction of special tax representative of a foreign person applies to the cases where a foreign person acquires, in the Slovak…
On 7 December 2017, the National Council of the Slovak Republic adopted Act No. 344/2017 amending and supplementing Act No. 595/2003 on income tax as amended (hereinafter only the “Act”) and amending and supplementing Act No. 563/2009 on tax administration (Tax Procedure Code) and on amendment and supplementation to certain acts as amended. The amendment…
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In many cases, the posting of your own employees is a simplification against the possibility of being an employer in the foreign market. In the Czech Republic, there is no legal obligation to report on the basis that it would be necessary to report the employee on the customs or some other specialised office before…
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…