Update on travel basics and reporting obligations

Changes to travel reasons/reporting obligations:

• Due to recurring inquiries, we will differentiate between "intra company (commercial)" and "intra company (technical)" for travel within a company group. This is particularly relevant for visa obligation checks.

• Of particular interest is the new travel reason "Business trips (maintenance of business relationships)" for trips to Switzerland, as these are not subject to reporting!

• Additional travel reasons will include: Self-employed executives and representatives (regardless of the travel reason), Conference/Lecture/Seminar (participant), Conferences/Lectures/Seminars (leader), Contract negotiations.

Regarding reporting obligations, the following changes apply:

1. Employees with Czech nationality living abroad no longer need to be reported when traveling to the Czech Republic. Travelers from Switzerland are subject to reporting in Liechtenstein if the duration of the trip exceeds 8 days.

2. The provision of examination and advisory services is reportable in most countries.

3. Sales sessions, business meetings, and contract negotiations are not reportable in most countries.

4. Participation in training/workshops/conferences/lectures/seminars is not reportable, except in the Netherlands if the duration of the trip exceeds 5 days.

5. Work in the construction industry is always reportable, without exception.