German Desk - page 3

The Court of Justice of the European Union issued a judgement on April 7, 2022, in the case of a Romanian company, Berlin Chemie A. Menarini SRL with the participation of a German parent company, Berlin Chemie AG, which may be of considerable importance for the correct understanding of the concept of a fixed establishment in terms of goods and services tax.

At present, the tax authorities are becoming increasingly interested in taxable permanent establishments of foreign enterprises in Poland. The tax authorities are taking a close look at them, because it affects the place of taxation of the income earned by a given enterprise.

Shortly after the results of the US presidential election were announced, Kamala Harris, the first female Vice-President in the history of the United States, said: “While I may be the first woman in this office, I will not be the last, because every little girl watching tonight sees that this a country of possibilities” and this message travelled the world with a lightning speed. With these words, she empowered American women and encouraged them to take up key positions.

Entrepreneurs from German-speaking regions are more frequently asking us about getting A1 certificates for their employees. Let us remind you that an A1 certificate is issued to confirm the social security legislation that applies to its holder. Therefore, this certificate is very important for all those who travel around the European Union, European Economic Area or Switzerland because of their professional commitments, e.g. expats.

In previous posts, we presented a handful of basic information that may be useful for foreign investors planning to start their business in Poland. Undoubtedly, a crucial thing here is the the choice of the legal form of such business, as we discussed e.g.: here. The next big step on the way towards developing a business in Poland is to hire employees. This, in turn, involves an entire range of additional obligations for the employer, such as occupational health and safety, personal income tax and social insurance.