Read our insights, reports and more

Where am I considered as tax resident? The question of tax residency is the decisive factor of taxation. It determines both national and international taxing rights and thus defines in which country an individual must pay tax on their worldwide income.

Frequently asked questions & answers about international staff assignments

The pandemic has turned teleworking from a necessity into a permanent part of the labor market, valued by both employees and employers.The white paper deals with the regulations during the pandemic and also the current regulations after the pandemic for teleworking. It allows you to discover similarities and differences in the national regulations.

Many companies underestimate the importance of the Wage and Social Dumping Prevention Act (LSD-BG) in Austria and the associated penalties. Even though it is not a new regulation, there are still considerable misunderstandings about the importance of appointing a responsible officer.

Covid special regulations for cross-border telework in the EU area have ensured that the social security affiliation of a country does not change in the case of cross-border telework. These regulations are valid until 30 June 2023.

All employees who work abroad must carry an A1 certificate with them due to the EU regulation (VO 883/2004 as well as VO 987/2009). This regulation applies not only to the posting of employees, but also to short business trips abroad. Therefore, an A1 certificate is required for every cross-border activity, no matter how short, and from the very first day.