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.

Persons living and working in the Netherlands are obliged to have health insurance in this country and to pay the appropriate contributions. If income obtained is low, it’s possible to apply for a special allowance to reduce the costs of paying for such insurance. This is the Zorgtoeslag health care allowance which constitutes the subject of our article.

A foreign employer sending employees to work in Austria is obliged to notify this fact to the appropriate Austrian authorities. Failure to comply with this obligation constitutes a violation of the law and may result in very serious consequences.