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SCHINDHELM News

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Germany - Workation and Remote Work in Germany – Flexible Working Models with Tax Risks?
25.05.2026 - The increasing use of remote work and home office arrangements is leading more and more often to the question of whether this creates a permanent establishment in another country.This may result in additional registration obligations, tax returns, and increased coordination efforts with foreign tax authorities. The following provides an overview of the circumstances in which a permanent establishment may arise under German tax law and tax treaties, with a focus on home office scenarios. Read more

SCHINDHELM Alliance News

France - Art Market and Legal Certainty: Provenance, Looting and Stakeholder Liability
06.07.2026 - In an art market whose global value exceeds USD 65 billion annually, the provenance of artworks has become a major legal, patrimonial, and reputational issue. Collectors, museums, galleries, and auction houses face significant risks - restitution claims, seizures, litigation, or asset devaluation - particularly where the ownership history of a work presents gaps or uncertainties.  Read more
Implications of changes to customs regulations for supply contracts with China and the US
Alliance - Implications of changes to customs regulations for supply contracts with China and the US
06.07.2026 - International supply chains continue to face considerable economic and regulatory pressure. New tariffs, trade tensions, export controls and sanctions between the EU, China, the US and other economic blocs are having an increasingly direct impact on existing supply contracts. Companies are not only faced with rising costs and delays, but also with the question of how flexibly existing contracts can respond to short-term legal and economic changes. Read more
Workation and Remote Work in Türkiye – Flexible Working Models with Tax Risks?
Turkey - Workation and Remote Work in Türkiye – Flexible Working Models with Tax Risks?
28.05.2026 - Accelerated digitalisation and the remote working models that have become widespread particularly in the post-pandemic period have brought new discussions to the forefront in international tax law. In particular, the question of whether a “permanent establishment” is created has become an important tax issue where an employer is not resident in the state in which its employees perform their activities.  Read more
Workation and Remote Work Italy – Flexible Working Models with Tax Risks?
Italy - Workation and Remote Work Italy – Flexible Working Models with Tax Risks?
28.05.2026 - The concept of a permanent establishment is a fundamental principle of both international and domestic tax law. It defines the economic presence of a foreign company in a country other than the one in which its headquarters are located. The existence of a permanent establishment may subject the foreign company to specific tax, accounting and social security obligations in the country where it operates. In particular, for foreign employers with employees working in Italy, the existence of a permanent establishment may trigger the same social security obligations that apply to Italian employers. Conversely, where no permanent establishment exists, the foreign employer may be required to appoint a social security representative or establish a representative office. The legal framework governing permanent establishments is based on various sources, including Article 162 of the Italian Income Tax Code, Presidential Decree No. 633/72 for VAT purposes and EU Regulation No. 282/2011. Read more
Workation and Remote Work in Poland – Flexible Working Models with Tax Risks?
Poland - Workation and Remote Work in Poland – Flexible Working Models with Tax Risks?
28.05.2026 - It has become common and widely accepted for individuals in Poland to perform work for employers based abroad. As the holiday season approaches, many employees may also be considering taking on temporary work in Poland (a 'workcation'). However, this flexibility can cause significant tax issues for both employees and employers. We have outlined the key areas of risk associated with remote working from Poland below. Read more
Romania - Setting up a GmbH (TOV) in Ukraine: A Secure and Tax-Efficient Market Entry
17.10.2025 - Anyone looking to invest in Ukraine or establish a business there benefits from a clear and efficient legal framework. Setting up a limited liability company (TOV) offers international investors attractive tax conditions and legal certainty. Here, we outline the essential considerations to keep in mind when starting out. Read more
Alliance - Get ready for a Dawn Raid – Dawn Raid Policy
27.05.2025 - A dawn raid is an unannounced inspection of a company's premises by state authorities as part of an ongoing investigation. It can affect any company, regardless of size and industry. The search may concern not only the company's activities themselves, but also situations related to contractors or third parties. Due to the wide scope of inspections, it is necessary to implement a simple and clear dawn raid policy in your organization, to appoint people responsible for the efficient coordination of inspection activities and to provide appropriate training for your staff. Read more
Slovakia - Tax changes in the Slovak Republic
22.10.2024 - On 3 October 2024, the Slovak Parliament approved the government's consolidation package of changes in tax policy, most of the measures will take effect on 1 January 2025. This package brings major changes that will affect both businesses and ordinary consumers. What changes do you need to prepare for? Read more
Czech Republic - Tax Changes in the Slovak Republic 2025
22.10.2024 - On 3 October 2024, the Slovak Parliament approved the government's consolidation package of changes in tax policy, most of the measures will take effect on 1 January 2025. This package brings major changes that will affect both businesses and ordinary consumers. What changes do you need to prepare for? Read more
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