European Tech Career & Relocation Glossary

An approved EU work and residence permit for highly qualified non-EU nationals offering expedited permanent residency and family reunification.

A Dutch tax incentive granting expatriate employees a tax-free reimbursement of up to 30% of their gross salary.

Compulsory municipal address registration required within 14 days of moving into German or Austrian accommodation.

The unique citizen service number issued by the Dutch government required for taxes, healthcare, and employment.

A Polish lump-sum tax rate of 12% on revenue specifically available to IT professionals operating on a B2B contract.

A German legal status where a contractor is deemed an employee due to operational dependency, triggering retroactive social contributions.

The distinction between liberal professions (exempt from trade tax) and registered commercial trade businesses in Germany.

A standard German indefinite (Unbefristet) employment contract with statutory employee protections.

A points-based work and residence permit for qualified non-EU talent relocating to Austria.

Comparison between business-to-business contractor agreements and standard labor code employment contracts.

A private voluntary Swiss pension plan that allows tax-deductible contributions up to statutory annual limits.

Income tax deducted directly from the salary of foreign tech workers residing in Switzerland on B or L permits.

An EU VAT mechanism where the customer in another EU member state accounts for the VAT rather than the supplier.

A high-performance inter-thread messaging library designed for ultra-low latency financial exchange architectures.

EU regulatory framework mandating algorithmic trading controls, clock synchronization (RTS 25), and transaction reporting.