From 1 January 2025, the hiring and secondment of employees will be subject to VAT. There is generally no change for industrial and service companies that enjoy the full right to deduct input tax, while for companies without input tax deduction (banks, insurance companies, doctors, clinics, etc.) the new regulation represents a significant change (= costs of non-deductible input tax/VAT generally 22% less income tax savings of assumed 30% = net expense approx. 15% higher compared to the regulation until 31 December 2024).
