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Dear Entrepreneur! Check your employment structures!

Should entrepreneurs check their company's forms of employment now? Are changes coming to B2B contracts?
Author:
Jakub Skiba
Head of Legal Advisory

A B2B contract is a civil law agreement between two companies that regulates the terms of cooperation between businesses providing services or supplying goods. It is increasingly becoming the preferred form of employment in companies – this has its pros and cons, but that is not the topic for today!

Why should employment forms in the company be verified?

Recently, the Head of KAS confirmed that the transition from an employment contract to a B2B contract should be treated as circumventing the law. Why?

Context

The company planned to terminate employment contracts, establish a new company (in the same location), and engage with former employees under a B2B contract. Sygn: DKP3.8082.10.2023

According to the Head of KAS, who refused to issue a protective opinion, the "employer," scope of duties, and workplace would not change, thus it would be a fiction leading to tax optimization.

What is the conclusion from this?

It is reiterated that providing services to a single contractor, in the same place, may be perceived as fictitious employment. A few years ago, there was already a proposal for an entrepreneur test… Are changes in the perception of B2B contracts on the horizon? We will keep you informed!

However, we encourage you to analyze the employment structures in your company in advance, including contracts signed with contractors. KR Group offers a B2B Check service, where we assess the security of civil contracts concluded with individuals who regularly cooperate with the company.

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