Newsletter | November 2022

New deadlines for withholding tax

At the end of August 2022, the Regulation on the Extension of Certain Deadlines Related to Meeting the Obligations Resulting from Withholding Tax came into force. (more…)

Tax clarifications on VAT groups

On 11 October 2022, the Ministry of Finance published the eagerly awaited tax explanations on VAT groups. These explanations (the “MF Clarifications”) relate to regulations on the creation and operation of a new type of taxpayer – a VAT group....

Who cannot be appointed as a member of the management board or a commercial representative of a company?

The amendment to the Code of Commercial Companies that came into force on 13 October 2022, changed the criteria when appointing members of the management board or commercial representatives, among other things. (more…)

Contracts executed by the company with a member of the management board

During the lifetime of a limited liability company, a person holding the position of a member of the management board may wish to enter into a contract with the company. (more…)

Non-Solicitation Clauses

In industries with limited access to employees with the required skills, it is extremely important to properly regulate relations with contractors with regard to the takeover of key employees. This is because, in today's market reality, employee poaching is becoming...