[mkaszkowiak]

Similiar laws are in Poland, except they're not really enforced.

It's really rare that the tax office would prove a company exists solely for tax optimization. The risk virtually drops to zero if one freelances after the hours and has legitimate invoices with other companies.

This often causes mismatch between Polish employees who wish to work remotely abroad, and for ex. employeers from the DACH region, where I've heard the laws are strictly enforced. One party claims there is no risk, and the other claims it's too risky :-) (taking other factors aside, such as employee protection, etc.)