Entries by Elena Crimaldi

A1 Certificate tax implications

Within the European Union, employees and entrepreneurs who temporarily work outside their home country can obtain an A1 certificate, which confirms which national social-security system applies to them. The certificate ensures that individuals are subject to only one EU member state’s social-security legislation at a time and prevents dual contributions.

Tax jurisdictions across the EU: what makes Estonia keep its competitiveness lead?

In October 2024, the International Tax Competitiveness Index reconfirmed the primacy of Estonia’s tax jurisdiction: Estonia ranked #1 for the 11th year in a row. Multiple factors contribute to making this system unique and appealing for new businesses. The attention on Estonia’s business-friendly policy is gaining increasing recognition; “the Silicon Valley of Europe”, “the startup […]