2025
January
PERMIT TO ACQUIRE SHARES IN THE COMPANY BY A FOREIGNER
The acquisition of shares/stocks in a Polish company by a foreigner isn’t straightforward. Indeed, the Polish legislator has introduced a requirement for a foreign national to obtain a permit to acquire shares/stocks. In this article, we will try to explain the procedure for a foreigner to obtain the authorisation in question.
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2025
January
CONSTRUBADGE
An employer posting construction workers to Belgium is obliged to obtain a professional identity card for construction and public works employees, ConstruBadge for short, for each of them. This document was created in order to counteract illegal employment in construction industry and public works. It’s also a control tool. Indeed, in the event of an inspection, an employee is obliged to show ConstruBadge to the controlling authorities, and the barcode on the Card helps to quickly indetify the worker.
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2024
December
RULES FOR TAXATION OF INTEREST ON THE LOAN GRANTED BY A PARTNER – A NON-RESIDENT INDIVIDUAL
Very often, companies benefit from loans granted by their partners. The interest on these loans is subject to taxation. However, if the associate providing the loan is a non-resident, specific regulations apply.
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2024
November
CHANGE IN THE NOTIFICATION OF THE POSTING OF WORKERS TO THE CZECH REPUBLIC
Until now, the employer posting workers to the Czech Republic notified the arrival of employees using a dedicated form which had to be sent to the e-mail address of the Czech State Labour Inspecorate. As of 1 July 2024, the way of notifying a departure to the Czech Republic has changed. From the date indicated, declaration shall be made via a web portal.
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2024
November
DIGID
At a time of widespread digitalisation and free access to the network, we often prefer to use the Internet to handle various matters, including official ones, without leaving home. However, this involves providing confidential information online and, as a result, government offices are trying to take proper care of protecting sensitive data by introducing secure login methods. In the Netherlands, the DigiD identifier is such a solution.
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2024
October
HOLIDAYS FROM ZUS
The institution of holidays from ZUS (Zakład Ubezpieczeń Społecznych – Social Insurance Institution) was introduced to the Polish legal system by the Act of 9 May 2024 amending the Act on the social security system and certain other acts (Official Journal of 2024, item 863). It comes into force on 1 November 2024. Holidays from ZUS consist in exempting the contributor from the obligation to pay contributions for his/her own pension insurance for a period of one month in a calendar year. Therefore, the new instance constitutes a form of support for micro-entrepreneurs.
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2024
October
WHAT IS A TAX RESIDENCE CERTIFICATE?
The certificate of tax residence constitutes a document to which the tax legislation attaches significant legal consequences. Indeed, the document in question confirms the tax residence of the taxpayer, and thus determines in which country the taxpayer is subject to unlimited tax liability.
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2024
September
FAMILIENBEIHILFE
According to social policy in Austria, a family with children constitutes the factor necessary for the functioning of society. Therefore, the provisions of Austrian law provide for various forms of support for families. One of them is the family allowance Familienbeihilfe which this article concerns.
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2024
September
PROTECTION OF WHISTLEBLOWERS
Recently, the protection of whistleblowers has become a very popular topic among employers. This is related to the entry info force on 25 September 2024 of the Act of 14 June 2024 (Official Journal of 2024, item 928, as amended), hereinafter referred to as the Act. The Act in question implements the provisions of the Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons who report breaches of Union law into the Polish legal order.
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2024
August
WHAT IS AOK?
As in Poland, health insurance coverage is mandatory in Germany. However, it should be noted that in Germany, there is no single nationwide health insurance fund applicable to all insured persons. AOK constitutes the most popular health insurance fund – both among Germans and foreigners.
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2024
August
TAXABLE PERMANENT ESTABLISHMENT
Entrepreneurs doing business in another country should take into account the fact that a taxable permanent establishment may be set up on the territory of that State. This results in a requirement to pay tax in the country where the permanent establishment was created on income earned there.
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2024
July
WHEN A FOREIGN DAILY ALLOWANCE SHALL BE PAID TO AN EMPLOYEE?
There is a common belief that employees sent to work abroad should always receive daily allowances which constitute reimbursement of food costs and certain expenses. This view is incorrect. Indeed, foreign daily allowances are only due to a strictly defined group of workers.
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