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The Law & Tax Committee of the Western Ukraine Office on the topic: “Sole Trader or Employee: Where Does the Risk Line Run for Companies?”

02/ 06/ 2026
  Together with Andriy Salo, Chair of the EBA Western Ukraine Law & Tax Committee, attorney and managing lawyer at ARZINGER law firm, we explored the legal and tax aspects of engaging individual entrepreneurs (sole traders), the risks of relationship reclassification, and approaches to building a compliant cooperation model. Key topics covered: — Legal models for engaging personnel — Key indicators of actual employment relationships — Risks of artificial business fragmentation — State oversight by the Tax Authority and Labour Inspectorate — Liability for concealed employment relationships — Recent Supreme Court case law Special focus was given to practical tools that help companies assess their cooperation model with sole traders, minimize risks, and timely adapt internal processes to shifts in law enforcement practice. Thank you, Andriy, for your deep expertise, real-life cases, and the engaging discussion with participants. Our gratitude to Leopolis Hotel Lviv for the warm hospitality and a comfortable space for professional dialogue.

Together with Andriy Salo, Chair of the EBA Western Ukraine Law & Tax Committee, attorney and managing lawyer at ARZINGER law firm, we explored the legal and tax aspects of engaging individual entrepreneurs (sole traders), the risks of relationship reclassification, and approaches to building a compliant cooperation model.

Key topics covered:

— Legal models for engaging personnel

— Key indicators of actual employment relationships

— Risks of artificial business fragmentation

— State oversight by the Tax Authority and Labour Inspectorate

— Liability for concealed employment relationships

— Recent Supreme Court case law

Special focus was given to practical tools that help companies assess their cooperation model with sole traders, minimize risks, and timely adapt internal processes to shifts in law enforcement practice.

Thank you, Andriy, for your deep expertise, real-life cases, and the engaging discussion with participants.

Our gratitude to Leopolis Hotel Lviv for the warm hospitality and a comfortable space for professional dialogue.

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