We continually monitor the adoption of a new framework agreement on cross-border teleworking at EU level. The long-awaited framework agreement will enter into force on 1 July 2023, after the end of the current transition period between the signatory…
While the EU is still waiting for the Administrative Commission to publish a coordinated solution for cross-border remote work, Slovakia and Austria have concluded a framework agreement based on which teleworkers can work from their residence (home)…
With the approaching tax filing deadline, taxpayers’ practical questions increase every year. One of them is the question regarding taxation of financial contribution for providing accommodation to Ukrainian citizens. Does this financial…
In December, we pointed out the new administrative obligations for employers from 1 January 2023 towards the Social Insurance Agency. By the article below, we would like to remind you of these obligations as these are necessary to be fulfilled…
From 2023, every employee, as well as statutory representatives with management contract, will pay the minimum amount of health insurance which is derived from the sum of substance minimum valid on the first day of the calendar year.
A new EU Council Directive on global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union (the so-called Pillar Two) should transpose the rules into local law by 31 December 2023.
The new Guidelines came with several changes. The most significant of them relate to the new definition of significant controlled transaction, the criteria for determining the scope of the taxpayer's documentation obligation, as well as the…
