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In an increasingly globalized world, more and more self-employed people feel the need to work internationally. However, it is important to understand that there are complex tax implications when working as a self-employed person abroad. We take a brief look at income tax, VAT and social security.

The digitisation of the economy poses a number of challenges, including in the area of international taxation. Current international tax rules are based on older ways of doing business and are not suited to the modern global economy. To address these issues, the OECD/G20 launched the BEPS 2.0 initiative.

At the end of 2023, the federal government reached an agreement on the reform of the investment deduction. The law replaces the current maze of measures with a system based on three "tracks" with fixed percentages.