Unraveling the Profile of Posting Companies
A Case Study for Slovenia
Bibliographic Data
| ID | 7419396 |
|---|---|
| Authors | Frederic De Wispelaere, Lynn De Smedt (0000-0002-6398-5412) |
| Year | 2025 |
| Issue | 61 |
| Publication date | 2025-02-26 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Two Homelands (JOURNAL) |
| Journal identifiers | ISSN: 0353-6777 • E-ISSN: 1581-1212 |
| Publisher | The Research Center of the Slovenian Academy of Sciences and Arts (ZRC SAZU) (PUBLISHER) |
| DOI | 10.3986/2025.1.2 |
| OpenAlex | W4413973234 |
| Language | EN |
| References cited | 7 |
Despite being central to intra-EU posting, the service provider (“the posting company”) remains understudied by scholars. Aiming to close this gap, this study examines posting companies (incl. the self-employed) in Slovenia. By linking them to the Orbis database, an analysis of Slovenian companies that received one or more Portable Documents A1 in 2022 shows that 8% of construction and 4% of manufacturing companies provided services abroad, compared to less than 2% of all Slovenian companies. For these companies, posting employees abroad has become a “business model”, with an average of 61% of employees posted abroad and 93.5% of turnover earned from exporting goods or providing services abroad.Keywords: Slovenia, freedom to provide services, posting companies, characteristics, business model
Business · Corporate Taxation and Avoidance · Firm Innovation and Growth · Taxation and Compliance Studies
| Citation velocity | historical |
|---|---|
| Highly cited | No |