[kybernetyk]

To compare:

That alternative way is verboten in Germany. If the Finanzamt finds out you will have to repay social taxes on your "contractor" and he will have the right to sue you to employ him properly.

AFAIK in Poland social security payments are mandatory for self employed people so it's no real difference if you are employed or a subcontractor - you still have health insurance, pay into pension funds, etc.

In Germany on the other hand only health insurance is mandatory for self employed people. So being a "subcontractor" with only one customer is treated like cheating the social net out of money. (Because even people who won't pay into the social net are protected by it if stuff gets serious).

Oh, btw. a question about the Polish tax system: I read that Poland has the option to opt into a 19% flat personal income tax. Is this of any practical use? My Polish is not up to reading legal texts so I couldn't find out what the drawbacks of this option would be.