{"id":763224,"date":"2026-06-02T16:10:11","date_gmt":"2026-06-02T13:10:11","guid":{"rendered":"https:\/\/eba.com.ua\/?p=763224"},"modified":"2026-08-13T16:13:49","modified_gmt":"2026-08-13T13:13:49","slug":"zasidannya-komitetu-prava-ta-podatkiv-fop-chy-pratsivnyk-de-prohodyt-mezha-ryzyku-dlya-kompanij","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/zasidannya-komitetu-prava-ta-podatkiv-fop-chy-pratsivnyk-de-prohodyt-mezha-ryzyku-dlya-kompanij\/","title":{"rendered":"[:ua]\u0417\u0430\u0441\u0456\u0434\u0430\u043d\u043d\u044f \u041a\u043e\u043c\u0456\u0442\u0435\u0442\u0443 \u043f\u0440\u0430\u0432\u0430 \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u00ab\u0424\u041e\u041f \u0447\u0438 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a: \u0434\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u043c\u0435\u0436\u0430 \u0440\u0438\u0437\u0438\u043a\u0443 \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439\u00bb[:en]The Law & Tax Committee of the Western Ukraine Office on the topic: “Sole Trader or Employee: Where Does the Risk Line Run for Companies?”[:]"},"content":{"rendered":"

<\/p>\n

\"\" \"\"<\/p>\n

Together with Andriy Salo, Chair of the EBA Western Ukraine Law & Tax Committee, attorney and managing lawyer at ARZINGER law firm<\/strong>, 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.<\/p>\n

Key topics covered:<\/p>\n

\u2014 Legal models for engaging personnel<\/p>\n

\u2014 Key indicators of actual employment relationships<\/p>\n

\u2014 Risks of artificial business fragmentation<\/p>\n

\u2014 State oversight by the Tax Authority and Labour Inspectorate<\/p>\n

\u2014 Liability for concealed employment relationships<\/p>\n

\u2014 Recent Supreme Court case law<\/p>\n

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.<\/p>\n

Thank you, Andriy, for your deep expertise, real-life cases, and the engaging discussion with participants.<\/p>\n

Our gratitude to Leopolis Hotel Lviv for the warm hospitality and a comfortable space for professional dialogue.<\/p>\n

<\/p>","protected":false},"excerpt":{"rendered":"

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: \u2014 Legal models for […]<\/p>\n","protected":false},"author":4489,"featured_media":763227,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[5,10],"tags":[],"yoast_head":"\nThe Law & Tax Committee of the Western Ukraine Office on the topic: "Sole Trader or Employee: Where Does the Risk Line Run for Companies?" - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/zasidannya-komitetu-prava-ta-podatkiv-fop-chy-pratsivnyk-de-prohodyt-mezha-ryzyku-dlya-kompanij\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"The Law & Tax Committee of the Western Ukraine Office on the topic: "Sole Trader or Employee: Where Does the Risk Line Run for Companies?" - European Business Association\" \/>\n<meta property=\"og:description\" content=\"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: \u2014 Legal models for […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/eba.com.ua\/zasidannya-komitetu-prava-ta-podatkiv-fop-chy-pratsivnyk-de-prohodyt-mezha-ryzyku-dlya-kompanij\/\" \/>\n<meta property=\"og:site_name\" content=\"European Business Association\" \/>\n<meta property=\"article:published_time\" content=\"2026-06-02T13:10:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-13T13:13:49+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2026\/06\/2-chervnya-zasidannya-Komitetu-prava-ta-podatkiv-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1152\" \/>\n\t<meta property=\"og:image:height\" content=\"1536\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Katia Chaikovska\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Katia Chaikovska\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/eba.com.ua\/zasidannya-komitetu-prava-ta-podatkiv-fop-chy-pratsivnyk-de-prohodyt-mezha-ryzyku-dlya-kompanij\/\",\"url\":\"https:\/\/eba.com.ua\/zasidannya-komitetu-prava-ta-podatkiv-fop-chy-pratsivnyk-de-prohodyt-mezha-ryzyku-dlya-kompanij\/\",\"name\":\"[:ua]\u0417\u0430\u0441\u0456\u0434\u0430\u043d\u043d\u044f \u041a\u043e\u043c\u0456\u0442\u0435\u0442\u0443 \u043f\u0440\u0430\u0432\u0430 \u0442\u0430 \u043f\u043e\u0434\u0430\u0442\u043a\u0456\u0432 \u00ab\u0424\u041e\u041f \u0447\u0438 \u043f\u0440\u0430\u0446\u0456\u0432\u043d\u0438\u043a: \u0434\u0435 \u043f\u0440\u043e\u0445\u043e\u0434\u0438\u0442\u044c \u043c\u0435\u0436\u0430 \u0440\u0438\u0437\u0438\u043a\u0443 \u0434\u043b\u044f \u043a\u043e\u043c\u043f\u0430\u043d\u0456\u0439\u00bb[:en]The Law & Tax Committee of the Western Ukraine Office on the topic: \\\"Sole Trader or Employee: Where Does the Risk Line Run for Companies?\\\"[:] - 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