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TRADE REGISTRATION
MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases USP: STANDARD FUEL CONSUMPTION TAX (NOVA) Standard fuel consumption tax ( NoVA) The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax. CLEARANCE AND DISCHARGE OF RADIOACTIVE MATERIAL Clearance is the term used to describe the release of radioactive materials from the control of the radiation protection authority. Usually, this involves radioactive materials that are no longer required in the course of a practice (section 73 of the Strahlenschutzgesetz 2020 and sections 110 to 115 of the Allgemeine StrahlenschutzverordnungFIRMENBUCHABFRAGE
Firmenbuchabfrage (current page) Legal sources and legal information. Competition. Liability of decision-makers. Health & Safety. Environment & Transport. External Trade. Financial assistance & Calls for Tenders. Takeover & Dissolution. CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
REGISTRATION FOR THE IOSS Registration is conditional upon the business being engaged in mail order sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU - OSS or Non- EU - OSS. VALUE ADDED TAX ONE STOP SHOP Value Added Tax One Stop Shop. The OSS is an electronic portal which can be used by businesses to declare and pay VAT payable in the EU effective from 1 July 2021. If a business uses the specific scheme for the OSS, they are no longer obliged to register for VAT in their respective member state for the sales that can be declared via the OSS.Besides, sales which are declared through the OSS are PRELIMINARY VAT RETURN USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, taxTRADE REGISTRATION
MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases USP: STANDARD FUEL CONSUMPTION TAX (NOVA) Standard fuel consumption tax ( NoVA) The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax. CLEARANCE AND DISCHARGE OF RADIOACTIVE MATERIAL Clearance is the term used to describe the release of radioactive materials from the control of the radiation protection authority. Usually, this involves radioactive materials that are no longer required in the course of a practice (section 73 of the Strahlenschutzgesetz 2020 and sections 110 to 115 of the Allgemeine StrahlenschutzverordnungFIRMENBUCHABFRAGE
Firmenbuchabfrage (current page) Legal sources and legal information. Competition. Liability of decision-makers. Health & Safety. Environment & Transport. External Trade. Financial assistance & Calls for Tenders. Takeover & Dissolution. CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
INCOME TAX - USP
A certain level of basic income (minimum subsistence level) remains tax-free for all unrestricted taxpayers. The tax-free basic income amounts to an annual sum of at least: For employees: 15,000 1 Euro (in 2020, in 2019: 13,800 Euro) For the self-employed: 11,000 Euro. MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases PSC - POINTS OF SINGLE CONTACT - USP PSC – Points of Single Contact. In line with the Services Directive, Points of Single Contact (PSC) have been established in all EU countries through which administrative formalities can be completed electronically when doing cross border business in Europe. The recently adapted Professional Qualifications Directive also foresees Points of Single Contact (PSC).USP: START-UP
e -start-up. Start up your business with ease online. USP allows you to carry out all the steps in setting up your company online. You can only start up a business by way of simplified start up as per section 9 of the GmbH - Gesetz, hereinafter referred to as a ‘single-memberGmbH ’,
E-START-UP - USP.GV.AT E-start-up is a free online service of the USP, which can be used to start up a company quickly and easily. This offer is currently available for sole proprietors and single-member GmbHs.Other legal forms can be set up via a notary. General requirements for starting upa company
TRADE REGISTRATION
The date of the legally effective trade registration is defined as the date on which all documents required were received by the trade authority and on which, if applicable, individual professional competence was recognised, a waiver of ineligibility was granted, on which professional competence was recognised or equivalence was established.. The authority will forward a registration RADIATION PROTECTION REGISTERS The central radiation protection registers have been in operation since the Allgemeine Strahlenschutzverordnung 2006 (General Radiation Protection Ordinance 2006) came into force. This has made it possible to comply with the reporting obligations under radiation protection law online. The radiation protection registers can be accessed both by EMPLOYEES - USP.GV.AT An employee for the purposes of employment contract law is any individual who is obliged to perform work for an employer based on an employment contract. The employment relationship is a continuing obligation. The purpose of this relationship is to perform work and it is established by way of an employment contract concluded in writing,orally
LICENCE TO TRADE
Activities performed commercially – in other words independently, regularly and to obtain a profit – are covered by the 1994 Trade Licence Act. Exceptions to this include farming, forestry and mining. Independent professionals such as doctors, notaries and pharmacists are not subject to the Trade Licence Act, but are governed by otherlaws.
WASTE MANAGEMENT PLAN Requirements. A waste management plan has to be prepared: If more than 20 persons are employed at the operating facilities. This rule is mandatory, irrespective of the permit (Betriebsanlagengenehmigung).Upon the establishment and the taking into operation of facilities and in the case of a significant modification of facilities such as, for example, in the case ofapplication for a
VALUE ADDED TAX ONE STOP SHOP Value Added Tax One Stop Shop. The OSS is an electronic portal which can be used by businesses to declare and pay VAT payable in the EU effective from 1 July 2021. If a business uses the specific scheme for the OSS, they are no longer obliged to register for VAT in their respective member state for the sales that can be declared via the OSS.Besides, sales which are declared through the OSS are REGISTRATION FOR THE IOSS Registration is conditional upon the business being engaged in mail order sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU - OSS or Non- EU - OSS. INCOME TAX - USP.GV.AT A certain level of basic income (minimum subsistence level) remains tax-free for all unrestricted taxpayers. The tax-free basic income amounts to an annual sum of at least: For employees: 15,000 1 Euro (in 2020, in 2019: 13,800 Euro) For the self-employed: 11,000 Euro. USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases USP: STANDARD FUEL CONSUMPTION TAX (NOVA) Standard fuel consumption tax ( NoVA) The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax.LICENCE TO TRADE
FIRMENBUCHABFRAGE
Firmenbuchabfrage (current page) Legal sources and legal information. Competition. Liability of decision-makers. Health & Safety. Environment & Transport. External Trade. Financial assistance & Calls for Tenders. Takeover & Dissolution.WASTE SHIPMENT
CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
VALUE ADDED TAX ONE STOP SHOP Value Added Tax One Stop Shop. The OSS is an electronic portal which can be used by businesses to declare and pay VAT payable in the EU effective from 1 July 2021. If a business uses the specific scheme for the OSS, they are no longer obliged to register for VAT in their respective member state for the sales that can be declared via the OSS.Besides, sales which are declared through the OSS are REGISTRATION FOR THE IOSS Registration is conditional upon the business being engaged in mail order sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU - OSS or Non- EU - OSS. INCOME TAX - USP.GV.AT A certain level of basic income (minimum subsistence level) remains tax-free for all unrestricted taxpayers. The tax-free basic income amounts to an annual sum of at least: For employees: 15,000 1 Euro (in 2020, in 2019: 13,800 Euro) For the self-employed: 11,000 Euro. USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases USP: STANDARD FUEL CONSUMPTION TAX (NOVA) Standard fuel consumption tax ( NoVA) The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax.LICENCE TO TRADE
FIRMENBUCHABFRAGE
Firmenbuchabfrage (current page) Legal sources and legal information. Competition. Liability of decision-makers. Health & Safety. Environment & Transport. External Trade. Financial assistance & Calls for Tenders. Takeover & Dissolution.WASTE SHIPMENT
CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
INCOME TAX - USP.GV.AT A certain level of basic income (minimum subsistence level) remains tax-free for all unrestricted taxpayers. The tax-free basic income amounts to an annual sum of at least: For employees: 15,000 1 Euro (in 2020, in 2019: 13,800 Euro) For the self-employed: 11,000 Euro. USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax E-START-UP - USP.GV.AT E-start-up is a free online service of the USP, which can be used to start up a company quickly and easily. This offer is currently available for sole proprietors and single-member GmbHs.Other legal forms can be set up via a notary. General requirements for starting upa company
TRADE REGISTRATION
The date of the legally effective trade registration is defined as the date on which all documents required were received by the trade authority and on which, if applicable, individual professional competence was recognised, a waiver of ineligibility was granted, on which professional competence was recognised or equivalence was established.. The authority will forward a registrationLICENCE TO TRADE
Activities performed commercially – in other words independently, regularly and to obtain a profit – are covered by the 1994 Trade Licence Act. Exceptions to this include farming, forestry and mining. Independent professionals such as doctors, notaries and pharmacists are not subject to the Trade Licence Act, but are governed by otherlaws.
RADIATION PROTECTION REGISTERS The central radiation protection registers have been in operation since the Allgemeine Strahlenschutzverordnung 2006 (General Radiation Protection Ordinance 2006) came into force. This has made it possible to comply with the reporting obligations under radiation protection law online. The radiation protection registers can be accessed both by CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
USP: TRADE IN AUSTRIA Merger of several corporations. Cross-border merger in the EU. Merger of Austrian corporations. Conversion of a corporation into a sole proprietorship or a partnership. Transfer of the assets of a sole proprietorship or a partnership to a corporation, in particular by restructuring. Combination to form a ALLGEMEINES ZU NORMEN Areas of standardisation. Standards no longer apply exclusively in technical fields (e.g. construction, mechanical engineering, electrical engineering), but are now relevant to almost every aspect of daily life.They cover areas ranging from the work place, management processes, health and environmental protection to the services sector. EMPLOYEES - USP.GV.AT An employee for the purposes of employment contract law is any individual who is obliged to perform work for an employer based on an employment contract. The employment relationship is a continuing obligation. The purpose of this relationship is to perform work and it is established by way of an employment contract concluded in writing,orally
VALUE ADDED TAX ONE STOP SHOP Value Added Tax One Stop Shop. The OSS is an electronic portal which can be used by businesses to declare and pay VAT payable in the EU effective from 1 July 2021. If a business uses the specific scheme for the OSS, they are no longer obliged to register for VAT in their respective member state for the sales that can be declared via the OSS.Besides, sales which are declared through the OSS are REGISTRATION FOR THE IOSS Registration is conditional upon the business being engaged in mail order sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU - OSS or Non- EU - OSS. USP: ANMELDUNGTRANSLATE THIS PAGE Anmeldung mit USP-Kennung Hilfe zur Anmeldung mit USP-Kennung USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax USP: STANDARD FUEL CONSUMPTION TAX (NOVA) Standard fuel consumption tax ( NoVA) The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax. MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases CLEARANCE AND DISCHARGE OF RADIOACTIVE MATERIAL Clearance is the term used to describe the release of radioactive materials from the control of the radiation protection authority. Usually, this involves radioactive materials that are no longer required in the course of a practice (section 73 of the Strahlenschutzgesetz 2020 and sections 110 to 115 of the Allgemeine Strahlenschutzverordnung CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
WASTE SHIPMENT
INSTRUCTION FOR TESTING THE XML-UPLOAD VAT-RETURN AT THE Access to the Non-EU OSS Entrepreneur Portal is directly via the link : https://non-eu-oss- evat.bmf.gv.at In live operation, the declaration XML for all three schemes is uploaded under the VALUE ADDED TAX ONE STOP SHOP Value Added Tax One Stop Shop. The OSS is an electronic portal which can be used by businesses to declare and pay VAT payable in the EU effective from 1 July 2021. If a business uses the specific scheme for the OSS, they are no longer obliged to register for VAT in their respective member state for the sales that can be declared via the OSS.Besides, sales which are declared through the OSS are REGISTRATION FOR THE IOSS Registration is conditional upon the business being engaged in mail order sales of imported goods. Registration cannot take place if the business is already registered for the IOSS in another Member State and the registration is still in effect. However, there are no adverse consequences in being registered for the EU - OSS or Non- EU - OSS. USP: ANMELDUNGTRANSLATE THIS PAGE Anmeldung mit USP-Kennung Hilfe zur Anmeldung mit USP-Kennung USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, tax USP: STANDARD FUEL CONSUMPTION TAX (NOVA) Standard fuel consumption tax ( NoVA) The standard fuel consumption tax (NoVA) is a one-off tax in Austria that is payable upon the first registration registration of passenger cars, estate cars (including minibuses and camper vans) and motorcycles. Heavy goods vehicles are not subject to the NoVA tax. MOVEMENT OF EXCISE GOODS Movement of excise goods. Excise goods can be procured or dispatched for commercial purposes under duty suspension (i.e. without incurring a tax liability) or as goods in free circulation (in the case of goods on which duty has already been incurred) but will require certain approvals and accompanying documents.The decision over the particular procedure to be followed is in some cases CLEARANCE AND DISCHARGE OF RADIOACTIVE MATERIAL Clearance is the term used to describe the release of radioactive materials from the control of the radiation protection authority. Usually, this involves radioactive materials that are no longer required in the course of a practice (section 73 of the Strahlenschutzgesetz 2020 and sections 110 to 115 of the Allgemeine Strahlenschutzverordnung CONTACTING THE GRAZ-STADT TAX OFFICE The contact details below only apply to foreign entrepreneurs. Requests by email for employee assessment cannot be processed by the contact point below. For answers to questions relating to employee assessment, please contact the Graz-Stadt tax office information centre directly or request information by telephone on +43 (0) 50233333.
WASTE SHIPMENT
INSTRUCTION FOR TESTING THE XML-UPLOAD VAT-RETURN AT THE Access to the Non-EU OSS Entrepreneur Portal is directly via the link : https://non-eu-oss- evat.bmf.gv.at In live operation, the declaration XML for all three schemes is uploaded under the INCOME TAX - USP.GV.AT A certain level of basic income (minimum subsistence level) remains tax-free for all unrestricted taxpayers. The tax-free basic income amounts to an annual sum of at least: For employees: 15,000 1 Euro (in 2020, in 2019: 13,800 Euro) For the self-employed: 11,000 Euro. USP: TAXES & FINANCE USP.gv.at – Unternehmensserviceportal. Up-to-date information about real estate transfer tax, taxable items (acquisition of real estate in Austria), tax base, taxUSP: START-UP
e -start-up. Start up your business with ease online. USP allows you to carry out all the steps in setting up your company online. You can only start up a business by way of simplified start up as per section 9 of the GmbH - Gesetz, hereinafter referred to as a ‘single-memberGmbH ’,
E-START-UP - USP.GV.AT E-start-up is a free online service of the USP, which can be used to start up a company quickly and easily. This offer is currently available for sole proprietors and single-member GmbHs.Other legal forms can be set up via a notary. General requirements for starting upa company
PSC - POINTS OF SINGLE CONTACT - USP.GV.AT PSC – Points of Single Contact. In line with the Services Directive, Points of Single Contact (PSC) have been established in all EU countries through which administrative formalities can be completed electronically when doing cross border business in Europe. The recently adapted Professional Qualifications Directive also foresees Points of Single Contact (PSC).LICENCE TO TRADE
Activities performed commercially – in other words independently, regularly and to obtain a profit – are covered by the 1994 Trade Licence Act. Exceptions to this include farming, forestry and mining. Independent professionals such as doctors, notaries and pharmacists are not subject to the Trade Licence Act, but are governed by otherlaws.
WASTE MANAGEMENT PLAN Requirements. A waste management plan has to be prepared: If more than 20 persons are employed at the operating facilities. This rule is mandatory, irrespective of the permit (Betriebsanlagengenehmigung).Upon the establishment and the taking into operation of facilities and in the case of a significant modification of facilities such as, for example, in the case ofapplication for a
ALLGEMEINES ZU NORMEN Areas of standardisation. Standards no longer apply exclusively in technical fields (e.g. construction, mechanical engineering, electrical engineering), but are now relevant to almost every aspect of daily life.They cover areas ranging from the work place, management processes, health and environmental protection to the services sector. EMPLOYEES - USP.GV.AT An employee for the purposes of employment contract law is any individual who is obliged to perform work for an employer based on an employment contract. The employment relationship is a continuing obligation. The purpose of this relationship is to perform work and it is established by way of an employment contract concluded in writing,orally
ACTIVITIES INVOLVING RADIATION SOURCES SUBJECT TO General Information. In most cases, practices involving radiation sources (referred to as "handling" in previous radiation protection law) require a licence in accordance with the Strahlenschutzgesetz (Radiation Protection Act). According to section 3 (73) of the Strahlenschutzgesetz 2020, practice is defined as "a human activity that may increase the exposure of persons to radiation * Zum Inhalt Accesskey * Zur Suche & Navigation Accesskey * Zum Schnellzugriff Accesskey * Zur Anmeldung Accesskey * Zur Zusatzinformation Accesskey * Zu den Extras Accesskey Der Gebrauch von Cookies erlaubt uns Ihre Erfahrungen auf dieser Website zu optimieren. Wir verwenden Cookies zu Statistikzwecken und zur Qualitätssicherung. Durch Fortfahren auf unserer Website stimmen Sie dieser Verwendung zu. Erfahren Sie mehrFortfahren
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