Good governance / Legal Reform and Transparency
This section details initiatives to make government a competitive advantage. It includes analysis and reports of government initiatives, as well as data on accountability and performance measures.
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Spotlight issue
Detailed home office regulation still not in sight (II): employee monitoring
In this article, we deal with the pitfalls that the monitoring of employees working from home may pose for employers. In this case, the employer’s right to know whether employees are performing the assigned work during working hours and are not misusing working tools issued to them stands against the employees' right to privacy.
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A change for most companies: incorrectly defined line of business
In keeping with many years of established practice, most companies have "Manufacture, trade and services not specified in Annexes 1 to 3 of the Trade Licensing Act" listed as their line of business in their bylaws or articles of association, without being more specific. If this is you, please read on!
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Amendment to VAT Act 2021: Goods from e-shops becoming more expensive?
From 1 July 2021, VAT will be collected on all import consignments regardless of their value. Thus, when purchasing goods from foreign e-shops, it will be necessary to consider, among other things, whether the product price includes or excludes VAT. Crucial is who will pay the VAT on imports – the seller or the buyer – and whether any simplification procedure will be applied to collect VAT.
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