What about the case of my Barbadian Tax Advisory Firm? We just want to be able to send staff to work on a contract as needed. Is that possible under the CARIFORUM/EU Economic Partnership Agreement (EPA)?

February 09 2012 | Taxation Advisory Services

There is good news for your company.  You are allowed to travel to the EU to provide your contract services under the following general conditions:

• The person applying for temporary entry must be supplying a service as an employee of a business, which has obtained a service contract for a period not exceeding 12 months
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• The person must have been an employee of the business for 1 year prior to application for entry, and must have at least 3 years professional experience in the tax advisory sector
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• The person applying for temporary entry must have a university degree or equivalent qualification, and professional qualifications where required by law
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• The temporary entry will be for a cumulative period not exceeding 6 months (or 25 weeks in Luxembourg) during a 12-month period or for the duration of the contract (whichever is less)
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• The visa permits only the contracted service activity, no other business activities
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• The number of persons covered by the services contract shall not be larger than necessary to fulfil the contract

There are also some conditions imposed by specific countries:

• Austria: The employer must be a member of the relevant professional body in the home country where such a body exists.  There is a nationality condition for representation before competent authorities. 
• Belgium: An economic needs test will be applied, except for in the case of Commercial Service Suppliers (CSS) where the annual wages is above the amount defined by the relevant laws and regulations. 
• Bulgaria, Czech Republic, Denmark, Greece, Finland, Hungary, Lithuania, Latvia, Malta, Romania & Slovakia: Economic needs tests will be applied. 
• Portugal: There is no commitment to allow this category of service providers to supply tax advisory services.
• Hungary: There is a residency requirement for tax advisory services.