Last reviewed 09 Mar 2023
Contract of employment, contract for work and services, freelance contract for services, contract, etc.
Employee: no VAT
Self-employed: VAT (option under certain circumstances)
Work permits necessary for third-country nationals, easier conditions for key workers
For self-employment with contract for work and services, no work permit necessary
Automatic right of residence and settlement for all EU/EEA citizens
In case of negligence, e.g., with respect to employer’s taxes, delay in declaring insolvency, in case of insolvency generally with respect to VAT and payroll-related taxes
Mostly subject to collective agreements, otherwise appropriate remuneration; fines in case of too low remuneration
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Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
Opening Hours:
Mo-Th: 08:00 – 17:00
Fr: 08:00 – 14:00
