Although, in principle, the same types of taxes apply, there are some important differences between the taxation of self-employment income and employment income. Self-employment income Income tax – 10% Social security contributions: Pension contribution (CAS) – 25% Health insurance contribution… MORE
Romania is an attractive jurisdiction for IT companies and technology investors due to its competitive tax environment, access to the European market, and growing digital ecosystem. Businesses operating in the Romanian IT sector must carefully assess the applicable tax rules…. MORE
When entering the Romanian market, foreign investors have the option of incorporating a new legal entity with a Romanian legal personality, or setting up a unit of a foreign parent company, which will not have a Romanian legal personality. Under… MORE
Over the past years, Romania has become one of the most attractive jurisdictions in Central and Eastern Europe for IT businesses, software development companies, and technology investors. Combining a highly skilled workforce, competitive operational costs, strong digital infrastructure, and access… MORE
Za trvání manželství mohou nastat situace, kdy vůči jednomu z manželů je nuceně (tj. v rámci výkonu rozhodnutí nebo exekuce) vymáhán dluh. Účelem tohoto článku je stručný popis, do jaké míry může být exekucí (pro účely tohoto článku rozumíme pod pojmem exekuce… MORE
Across Central and Eastern Europe, the idea of a “trust” sits at a fascinating legal crossroads: while the trust is traditionally a common-law institution, the jurisdictions discussed in this article mostly approach it through civil-law, trust-like structures or other functionally… MORE
New Compliance Requirements to Apply from August 2026 From 12 August 2026, the new EU Packaging and Packaging Waste Regulation – Regulation (EU) 2025/40 (PPWR) will apply and will directly govern how packaging may be designed, used and placed… MORE
For technology companies, the allocation of intellectual property rights is one of the central legal aspects when engaging IT specialists. In Ukraine, intellectual property rights to many products created within IT projects (in particular, original computer code, databases, programmes, graphic… MORE
In addition to flexible engagement models, the Diia City regime provides a structured legal framework for protecting business interests of IT companies, particularly in relation to confidential information and competition. Non-disclosure agreements (NDAs) Diia City residents may enter into non-disclosure… MORE
For technology companies operating in Ukraine, the way relationships with IT specialists are organised is a key legal consideration. This was also one of the central topics in the dialogue between the state and the IT sector during the development… MORE
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