Persons going to work in a country other than the one where they have tax residence are afraid that income earned abroad will be taxed twice, i.e. in the country of residence and in the State in which the work is carried out. In order to avoid such a situation, an appropriate method of avoiding double taxation should be used. The provisions of double taxation conventions and the provisions of relevant acts determine the method which is applicable in a given case.
(more…)Natural persons having their domicile in Poland are liable to taxation of all their income (revenue) regardless of the location of its sources. This rule also applies to income (revenue) earned abroad. In order to avoid its double taxation, the Personal Income Tax Act of 26 July 1991 (i.e. Official Journal of 2021, item 1128, as amended), hereinafter referred to as the Act, as well as double taxation conventions provide for two methods of avoiding double taxation: the proportional deduction method and the method of exemption with progression. Unfortunately, the method of proportional deduction is less favourable for the taxpayer. To reduce its negative effects, the legislator has introduced a special relief, called the abolition relief.
(more…)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.
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.
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.
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.
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.
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.
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.
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.
Employers paying social security contributions on workers’ wages in Germany are required to have a Betriebsnummer. The obligation in question is incumbent on both German and foreign employers. Therefore, Polish employers wishing to engage workers for whom social security contributions will be paid in Germany are also obliged to have a Betriebsnummer.
Persons who perform work in the Netherlands can benefit from various allowances granted by the government of this country. The Kinderbijslag child benefit constitutes one of such co-financing. In this article, we explain what Kinderbijslag is, as well as we present other important issues related to this topic.
Taking into account the length of posting, the legislation allows to distinguish two types of secondment: short-term posting and long-term one. The provisions attach different legal consequences to each of the indicated types of secondment. For this reason, it’s extremely important to understand the difference between short-term posting and long-term one.
Germany isn’t the only country with a holiday pay fund. A similar institution operates in Austria. Its purpose is to protect the interests and holiday rights of workers in the construction sector. Due to the fact that both employees directly hired in Austria and those posted to this country are subject to the building fund, we will tell you how the Austrian holiday pay fund functions and what claims workers are entitled to.
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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