SCHINDHELM Avocats et Rechtsanwälte SAS
law. tax. clarity.

07.10.2026 - Digital nomad visas are built on the assumption that a worker’s place of performance and place of residence are intentionally aligned but that this has a variance from the location of employer incorporation. In other words, these visas allow a person to live and work in the host country, but only work for a foreign labour market. Read more

17.09.2026 - In recent years, Employer of Record (EOR) models have developed into an important instrument of international personnel strategies. Companies use them in particular to deploy employees in new markets at short notice, even before they have set up their own subsidiary or branch. At the same time, EOR structures enable flexible expansion, access to international talent, as well as simplified processing of payroll and HR administration. Read more

03.09.2026 - Tax risks can have a significant impact on the economic outcome of a transaction – and they are not always found where investors initially expect them. Tax experts from our international alliance highlight selected issues that deserve particular attention when conducting tax due diligence in France, Germany, Italy, Poland, Romania, Turkey and Ukraine. Read more

13.08.2026 - Following the "Empowering Consumers Directive" (Directive (EU) 2024/825, known as the "EmpCo Directive"), the German leg-islator has implemented new information obligations relating to statutory guarantee rights and voluntary manufacturer's warran-ties through the Third Act Amending the German Act against Unfair Competition (“UWG”). Read more

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

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

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

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

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