Dies ist eine HTML Version eines Anhanges der Informationsfreiheitsanfrage 'Lobby meetings intra-EU investment protection'.



Ref. Ares(2020)3025851 - 11/06/2020
DIHK Survey on Single 
Market Obstacles 2019
Services, Goods and Investments
GemeinsamEuropaGestalten

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Imprint
Publisher and Copyright
All rights reserved by the publisher. Reproduction – even in extracts – is only permitted 
with the express permission of the publisher.
Editor
© Deutscher Industrie- und Handelskammertag e. V. | Berlin | Brüssel
DIHK Berlin
Postal address: 11052 Berlin | Building address: Breite Strasse 29 | 10178 Berlin-Mitte
Phone +49 30 20308-0 | Fax +49 30 20308-1000
DIHK Brussels
Representation of the Association of German Chambers of Commerce and Industry  
at the European Union
19 A-D, Avenue des Arts | B-1000 Bruxelles
Phone +32 2 286-1611 | Fax +32 2 286-1605
xxxx@xxxx.xx
www.dihk.de
Editors
Annelise Badinand, Patricia Sarah Stöbener de Mora – DIHK, Legal Affairs
Layout
Friedemann Encke – DIHK
Images
Getty Images
Date of publication
October 2019


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About the survey
Between May and July 2019, the DIHK interviewed the 79 
States about their experiences with obstacles in the Single Mar-
Chambers of Industry and Commerce (IHKs) in Germany and 
ket for services, goods and investments. This document brings 
the German Chambers of Foreign Trade (AHKs) in all EU Member  together the responses from IHKs and AHKs to this survey.
Summary
Even 25 years after the creation of the EU single market, 
companies are sometimes discriminated against compared to 
companies still face obstacles to cross-border activity in many 
domestic companies, especially in public procurement. There 
EU Member States. This applies particularly to the provi-
are protectionist tendencies in some EU Member States. In ad-
sion of services, but also to trade in goods and investment in 
dition, certain countries lack legal certainty or adequate legal 
other EU countries. Bureaucratic hurdles caused by complex 
protection, partly due to insufficient political independence 
requirements and administrative procedures continue to be a 
and corruption in public administration, but also in courts, 
considerable – and in some cases an increasing – problem for 
which causes difficulties for companies. Some obstacles in 
companies. The application of foreign regulations causes great  the Single Market are sectoral – such as in construction and 
difficulties for service providers operating across borders, 
insurance intermediation – and others country-specific. Even 
especially SMEs. The lack of harmonization, and differences or 
if many companies continue their activities in other EU coun-
shortcomings in the implementation and enforcement of EU 
tries despite the obstacles, after first cross-border experiences, 
law are also deplored. There is a great need for centralised and  e.g. with services, some companies would prefer in future to 
digitised administrative procedures, as well as information – 
forego orders rather than to have to go through the neces-
also in English – on the requirements to be met. Language dif-
sary bureaucratic work again – a step backwards for the Single 
ferences between Member States remain an obstacle. Foreign 
Market, which is urging political action.

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Table of contents
A. Cross-border provision of services 

8
I.  General obstacles 
8
 
1.  Bureaucratic hurdles 
8
 
2.  Different national regulations 
8
     
a)  Lack of harmonisation 
8
     
b)  Applicability of foreign law 
8
     
c)  Different or insufficient transposition of EU law 
8
     
d)  Difficulties regarding the mutual recognition of foreign regulation 
9
 
3.  Need for centralised and digitised administrative procedures and information 
9
     
a)  Administrative procedures 
9
     
b)  Information and points of contact 
10
 
4.  Language barriers 
10
 
5.  Excessive reglementation 
10
 
6.  Discrimination against foreign service providers 
11
 
7.  Shortcomings in legal certainty and legal protection 
11
 
8.  Tax aspects 
11
     
a)  General information 
11
     
b)  Reverse Charge 
12
     
c)  VAT registration and submission of VAT returns 
12
 
9.  Sector-specific problems 
12
II.  Country-specific barriers 
13
 
1.  Belgium 
13
 
 
a)  Mandatory „Agréation“ to carry out public contracts in the building sector 
13
 
 
b)  Mandatory identification card on construction sites (Construbadge) 
13
 
 
c)  Taxes 
13
 
2.  Bulgaria 
13
 
3.  Croatia 
13

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Table of contents
 
4.  Finland 
14
 
5.  Greece 
14
 
6.  Italy 
14
 
7.  Poland 
14
     
a)  Taxes 
14
     
b)  Legal certainity 
15
     
c)  Recognition of workplace training 
15
 
8.  Slovakia 
15
 
9.  Slovenia 
15
     
a)  Public procurement 
15
     
b)  General legal protection 
15
 
10. Spain 
15
     
a)  Tax authority requires Spanish bank account 
15
     
b)  Invoicing to public authorities only via an electronic system 
15
     
c)  Digital certificates/Electronic communication with authorities 
16
     
d)  Appointment of a fiscal representative for permanent establishments in Spain 
16
     
e)  Tax procedure/Pre-tax refund 
16
 
11.  Sweden 
16

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Table of contents
B. Trade in Goods 

16
I.  General obstacles 
16
 
1.  Different national regulations 
16
 
2.  Product-specific regulations 
17
 
 
a)  Directive 2012/19/EU on waste electrical and electronic equipment (WEEE Directive) 
17
 
 
b)  Directive 94/62/EC on packaging and packaging waste 
17
 
 
c)  Other 
18
 
3.  E-Commerce 
18
 
4.  Transport and transport infrastructure 
18
 
5.  Tax aspects 
18
II.  Country-specific barriers 
18
 
1.  Belgium – Luxembourg 
18
 
2.  Bulgaria 
18
 
3.  Germany 
19
 
4.  Finland 
19
 
5.  France 
19
 
6.  Hungary 
19
 
7.  Poland 
19
 
8.  Slovakia 
19
 
9.  Slovenia 
19

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Table of contents
C. Establishment and investment in other EU countries 

20
I.  General obstacles 
20
II.  Country-specific obstacles 
20
 
1.  Bulgaria 
20
 
2.  Finland 
20
 
3.  Croatia 
21
 
4.  Greece 
21
 
5.  Italy 
21
 
6.  Poland 
21
     
a)  General 
21
     
b)  E-signatures 
21
 
7.  Sweden 
22
 
8.  Slovakia 
22
 
9.  Slovenia 
22
 
10. Spain 
22
D.  Who we are 
22
E.  Contact 
23
F.  Background to the survey 
25


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A. Cross-border provision of services
2. Different national regulations
I.  General obstacles
a) Lack of harmonisation
1. Bureaucratic hurdles
In general, companies wish for uniform rules for the provision 
of services throughout the EU, in order to reduce the effort and 
Businesses complain about the sometimes complicated and 
costs related to the adaptation to varying legal requirements in 
confusing national rules for the provision of cross-border 
cross-border activities. This also applies to administrative proce-
services and about complex, burdensome and lengthy adminis-
dures, such as the registration of activities and employees.
trative procedures. Consequently, starting and operating a cross 
boarder activity is rendered more laborious, time-consuming, 
Contact: IHK Bayreuth, IHK Bodensee-Oberschwaben, IHK 
costly and – in the case of errors leading to sanctions – also 
Chemnitz, IHK Dresden
riskier and therefore less attractive. Such complaints concern in 
particular France, Luxembourg, Austria, Italy and Spain. Espe-
In particular, the fragmentation of consumer protection law ham-
cially smaller companies, which are operating across borders for  pers cross-border activities in Europe. Companies would welcome 
the first time, are suffering from this necessary effort. Accord-
uniform regulations in this field. However, legal harmonisation 
ing to the experience of the Bayreuth Chamber of Industry and 
especial y promotes the Single Market if the economic benefits 
Commerce, “many companies tend to perceive an increase in 
that companies gain through uniform regulations outweigh the 
national barriers rather than a simplification”. According to this 
simultaneous costs incurred by companies resulting from a new 
IHK, after their first experiences with cross-border services, e.g. 
EU regulation and any new obligation. An appropriate balance 
in France and Italy, some companies would prefer in future “to 
must be struck between the interests of businesses and consum-
not process orders rather than to have to carry out the nec-
ers. Consumer’s responsibility should remain the guiding principle 
essary bureaucratic work again”. Some companies have also 
in consumer law; contractual freedom between companies and 
complained about foreign customers often not being able to 
their customers should regain importance.
estimate the additional bureaucratic work born by companies, 
and not wanting to accept the cost calculation based hereupon.
Contact: IHK Köln
b) Applicability of foreign law
Companies are often obliged to apply foreign law. This can 
cause them considerable difficulties and cost time and money, 
especially when companies do not settle permanently, but only 
provide services temporarily. The different legal provisions of 
the Member States also have an impact on planning and price 
calculation.
It would be important for distributors to be able to agree 
without further restriction on the applicability of their respec-
tive national consumer laws. This would provide greater legal 
clarity for businesses and avoid high legal investigation costs. 
Companies should not be obliged to conclude contracts under 
foreign legal systems. This is particularly important for SMEs 
or start-ups which, due to their size and structure, are not 
equipped to process many orders in many languages and to 
respect all consumer rights of the EU Member States (cf. on 
the application of the consumer’s home country, Art. 6 Rome I 
Regulation). Since the level of consumer protection is generally 
Note: Much information provided by companies relates to 
high in all EU Member States, this would not lead to a reduction 
labour and social policy issues which cannot be included in this  in consumer protection. 
survey.
Contact: IHK Köln, IHK Magdeburg, AHK Sweden
Contact: e.g. IHK Aachen, IHK Bayreuth, IHK Bielefeld, IHK 
Bodensee-Oberschwaben, IHK Chemnitz, IHK Darmstadt, IHK 
Halle, IHK Dresden, IHK Koblenz, IHK Magdeburg, IHK Schwerin,  
c) Different or insufficient transposition of EU law
IHK Südlicher Oberrhein, AHK Belgium, AHK Finland, AHK 
Greece, AHK Croatia, AHK Luxembourg, AHK Netherlands, AHK 

Companies also complain about the different transposition 
Sweden, AHK Spain
of EU law in the Member States. The AHK Sweden writes: 


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 “National transpositions of EU directives lead to considerable 
d)  Difficulties regarding the mutual recognition of foreign 
differences in the respective provisions and ultimately there 
regulation
are no uniform standards in force”. In many areas, EU direc-
tives leave the Member States much room for manoeuvre. 
There are difficulties with the mutual recognition of national 
Another major problem is that EU rules are interpreted in-
regulation in other EU Member States. For instance, certain 
consistently by national governments, authorities and courts, 
companies complain about the inconsistent recognition of 
sometimes due to insufficient knowledge of existing EU law. 
professional qualifications in the Single Market, despite the 
This means that EU rules will not achieve the harmonisation 
existence of EU-wide regulation of this matter. The same applies 
hoped for, which would simplify cross-border operations for 
to e-signatures. The freedom to provide services is also realised 
businesses. The IHK Bodensee-Oberschwaben states: “The large  by the mutual recognition of national standards according to 
scope for national deviations makes it more difficult (espe-
ECJ case law. In particular, where this is provided for under EU 
cially for small and medium-sized enterprises) to effectively 
law, as is the case under the Directive on the recognition of 
perceive the Single Market for services”. This is why the IHKs 
professional qualifications or the eIDAS Regulation, this must 
Bayreuth and Darmstadt are in favour of an EU-legislation 
also be implemented effectively so that companies can actually 
consisting in regulations instead of directives. 
benefit from the freedom to provide services. State authorities 
are responsible for this. The SOLVIT centres are important points 
Contact: IHK Bayreuth, IHK Bodensee-Oberschwaben, IHK 
of contacts in this regard.
Darmstadt, IHK Düsseldorf, AHK Sweden, AHK Slovakia
Contact: IHK Koblenz, AHK Finland, AHK Greece, Dr. Knut Diek-
One example is the General Data Protection Regulation (GDPR), 
mann, DIHK
which is not implemented uniformly throughout the EU. This 
is due to many of the EU Member States’ scope for action, but 
also to a partly inconsistent interpretation. AHK Finland reports:  3. Need for centralised and digitised administrative 
“There are sometimes different views, e.g. regarding who is the 
procedures and information
controller and who is the processor (e.g. in personnel manage-
ment). This leads to a need for clarification in international 
a) Administrative procedures
business relations, which does not serve the smooth running of 
business.” An EU-wide uniform interpretation of existing law 
Simple and easily accessible digitised administrative procedures 
would greatly help businesses to reap the benefits of approxi-
are very important for businesses. This also makes it easier for 
mation in their day-to-day business.
businesses to have cross-border activities, because it reduces the 
efforts and also the costs related hereto. With the Single Digital 
Contact: AHK Finland, Annette Karstedt-Meierrieks, DIHK  
Gateway (SDG), a number of administrative procedures will have 
(see also DIHK Position Paper of 2.7.2019)
to be made available online in the coming years. However, not 
al  administrative procedures relevant for service providers are 
In addition, the often incorrect transposition of EU law into 
included in the SDG. Administrative procedures must stil  often be 
national law is a problem, along with the fact that national 
carried out separately in each country. And with the exception of 
authorities and courts sometimes simply do not apply EU 
certain limited EU-wide requirements, each procedure and portal 
law. As a result, the freedom of businesses to provide services 
looks different – even if in the future, some of them will be linked 
guaranteed by the EU Treaty and enshrined in many EU laws 
to the EU website. In addition, documents and evidence already 
is not effectively implemented in practice, and entrepreneurs 
submitted in the home country are often required to be submit-
can only make use of this freedom under difficult condi-
ted again to foreign authorities in the EU. 
tions. Examples hereof are public procurement (see e.g. AHK 
Slovenia report, p. 15) and the use of electronic signatures 
from other EU Member States. Electronic signatures are 
increasingly required for many administrative steps such as 
company registration, filing of annual accounts or filing of 
documents. Companies would like to see both national and 
generally accepted international procedures be admitted in 
all EU Member States, without companies having to use the 
procedure approved for one single country and to purchase 
the necessary software/hardware in addition, as is the case in 
Poland, Sweden and Spain, for example. The elDAS Regulation 
(Regulation (EU) No. 910/2014 on electronic identification and 
trust services for electronic transactions in the Single Market 
and repealing Directive 1999/93/EC) must be effectively imple-
mented (see also p. 15, 16 and 21).
Contact: IHK Bayreuth, AHK Poland, AHK Sweden, AHK Spain

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From the business point of view, however, a single EU-wide 
business locations and complete the Single Market.” In addition, 
electronic portal would be helpful for all necessary notifications 
there must always be a contact person “to help with questions 
related to the provision of services. Then, companies would not 
concerning national rules”.
have to familiarise themselves with the formalities required 
by any additional Member State, which is particularly time-
Contact: IHK Bayreuth, IHK Bodensee-Oberschwaben, IHK 
consuming and costly, especially for SMEs. In addition, the IHK 
Darmstadt, IHK München, AHK Greece, AHK Croatia, AHK 
Darmstadt, for example, believes that a joint EU office should 
Netherlands
“centrally administer the applications for cross-border admin-
istrative procedures”. This would guarantee uniform handling 
and ensure that national unilateral action would be curbed. 
4. Language barriers
Documents that have been submitted once should not have to 
be submitted again (once-only principle). In this way, unneces-
Several IHKs and AHKs also mention the language barrier 
sary duplication of administrative work can be avoided. The 
as a problem in the cross-border provision of services. The 
establishment of so-called “one-stop shops” is also welcomed 
obtention of information in a foreign language and neces-
by companies, because then all procedural steps can be handled 
sary translation of documents is a major effort for companies, 
by one contact person, which makes it considerably easier for 
especially for SMEs. Information, regulations, collective agree-
companies to deal with the authorities. There is also hope that 
ments etc. are often only available in national language, as are 
the procedure will be shortened, as processing times are cur-
online reporting portals. It is not possible in all Member States 
rently often too long and not practice-oriented. As the experi-
to obtain information in English or to register in English. This 
ence of the IHK Darmstadt shows, particularly the length of 
can make it considerably more difficult to obtain information 
administrative proceedings “has a prohibitive effect instead of 
and communicate with the authorities. The IHK Magdeburg 
promoting intra-community trade in services”. 
states: “companies that do not have personnel with the corre-
sponding foreign language skills are often faced with a great 
Contact: IHK Bodensee-Oberschwaben, IHK Darmstadt, IHK 
challenge”. 
Dresden, IHK Erfurt, AHK Greece, AHK Slovakia 
For this reason, all information should be available at least in 
English and reporting portals should also be usable in English, 
b) Information and points of contact
as is the case with the Single Digital Gateway. According to 
the IHK Südlicher Oberrhein, “a translation of the documents 
The Single Digital Gateway also brings improvements regard-
or certificates to be kept available (into the language of the 
ing the provision of information and the search of points of 
host country) should generally not be necessary, because this 
contact. The further expansion of the “Your Europe” portal is 
is disproportionately time-consuming and expensive. At best, a 
rated as positive by the IHKs, as is an improvement of the single  translation into English should suffice”. Also the requirements 
points of contact (SPC) and a strengthening of the Enterprise 
for the provision of services should usually not require compre-
Europe Network (EEN). The EU Commission and the EU Mem-
hensive language skills in the national language either, as this 
ber States are increasingly endeavouring to make the relevant 
could challenge the freedom of services.
information available on the Internet in a bundled and easily 
understandable form and to name contact persons. Neverthe-
Contact: IHK Bayreuth, IHK Bodensee-Oberschwaben, IHK 
less, many improvements are still needed. Good, complete and 
Dresden, IHK Magdeburg, IHK Südlicher Oberrhein, AHK Greece, 
up-to-date information concerning national and European 
AHK Italy, AHK Netherlands, AHK Spain
requirements, also in English – or better in German as well – is 
still not sufficiently available. However, it is urgently needed 
by companies in order for them to be certain to comply to all 
5. Excessive regulation
requirements without spending a disproportionate effort in 
obtaining information. For companies, this means not only 
The regulatory environment for enterprises, in particular SMEs, 
time and cost savings, but also legal certainty and a lower risk 
should become simpler and more transparent. Although many 
of sanctions for non-compliance with obligations. An effective 
areas are unregulated, national requirements continue to create 
implementation of the SDG is still missing. For this purpose, 
difficulties for cross-border trade in services. The databank of 
the Member States must actually provide information to the EU 
regulated professions shows that some Member States regulate 
Commission and make contact persons available.
more than others. For every newly introduced regulation a prior 
control of its aim and actual added value must be made – this is 
The IHK Darmstadt, therefore, calls for a further improvement 
also provided by EU law. Existing regulation must be examined 
of the “Your Europe” portal: “From the point of view of entre-
critically as well. In some cases, a further reduction in the num-
preneurs, it is essential to obtain a complete overview of the 
ber of regulated professions and in the requirements for the 
regulations governing the provision of services in the EU Mem-
provision of certain services is needed. It is also important to 
ber States. This overview must be available online in an easily 
strike an appropriate balance between entrepreneurial freedom 
accessible place in all official EU languages. (...) This does not 
and the interests of service recipients and also security require-
only create transparency but also pressure to compete between 
ments in hazardous industries.


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Contact: IHK Bayreuth, IHK Darmstadt, Dr. Knut Diekmann, 
In addition, there is a lack of legal certainty due to frequent, 
DIHK
sometimes retroactive changes in legislation, especially in tax 
law. This makes it difficult for investors in particular but also 
for service providers, to adapt in a timely manner to the current 
6. Discrimination against foreign service providers
legal situation. Legal protection against infringements of EU law 
is inadequate. Lengthy administrative and court proceedings, 
In spite of the convergence of the EU Single Market, foreign 
inefficient and poorly equipped authorities and courts as well 
companies are repeatedly put at a disadvantage compared to 
as protectionism on the part of the public authorities hinder the 
domestic companies, partly due to protectionist legislation. To 
exercise of fundamental freedoms and fundamental rights as 
avoid such distortions of competition, national authorities and 
well as the use secondary legislation by companies. Sometimes 
courts should respect the fundamental freedoms of the Single 
there is a lack of political independence in the administration, 
Market, including the principle of non-discrimination, and the 
but also in the judiciary. Corruption persists, particularly in the 
Commission should vigorously pursue possible infringements.
administration of some Member States, but sometimes also in 
the judiciary. This destroys confidence on the part of compa-
Contact: IHK Bayreuth, AHK Croatia, AHK Spain
nies in the local legal system and hampers competition from 
companies that respect the law. It also has a negative impact on 
One example is public procurement. In a number of Member 
companies wishing to enforce claims against domestic authori-
States, in particular Slovenia (see p. 15), companies from outside  ties or business partners. Indices of international organisa-
the EU regularly face difficulties with respect to the attribution 
tions such as the World Justice Project Rule of Law Index, the 
of public contracts and discrimination. In addition, the proce-
Corruption Perception Index of Transparency International, the 
dures are long and complicated.
Ease of Doing Business Index of the World Bank and the Global 
Competitiveness Report confirm these problems. Shortcomings 
Contact: AHK Bulgaria, AHK Slovenia
in the judicial systems are also clearly visible in the EU Justice 
Scoreboard, whereas shortcomings in the national legal systems 
are shown in the EU’s rule of law proceedings against certain 
7. Shortcomings in legal certainty and legal protection
EU Member States (see also below under Investments p. 20). 
In a number of Member States, cross-border companies also 
Contact: AHK Bulgaria, AHK Croatia, AHK Greece, AHK Italy, 
suffer from shortcomings in legal certainty and legal protection.  AHK Poland, AHK Slovakia
Despite the gradual improvement of the application of EU law, 
of legal certainty and of the efficiency of legal systems in EU 
Member States, they are still inadequate in a number of Mem-
8. Tax aspects
ber States. Businesses complain about insufficient implementa-
tion of EU law and (EU) law infringements by administrations 
a) General information
(see above, p. 8). But the legal system is a location factor which 
is of great importance for the decision of companies to engage 
Value added tax (VAT) is difficult to handle for companies 
in the respective region. EU legislation must be transposed 
in the mass business – this applies to both national and EU 
correctly and quickly, applied uniformly and enforced consis-
cross-border situations. This is accompanied by high admin-
tently to ensure a level playing field for all European businesses.  istrative burden, an increase in legal uncertainty and high 
financial and liability risks. For example, 
different evidence requirements in 
individual Member States and differ-
ent procedures in the settlement of 
input tax pose a risk for entrepreneurs. 
In addition, various VAT exceptions 
in different states add complexity to 
companies trading cross-border and 
raise the question for them whether 
they should trade cross-border at all as 
they look for answers to the following 
fundamental questions: 
•  whether the vendor or the customer 
has to pay the tax, 
•  which tax rate applies, 
•  in which state VAT is to be paid and
•  which national regulations must be 
observed.


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Contact: IHK Koblenz, IHK Magdeburg, AHK Poland, AHK Spain, 
c) VAT registration and submission of VAT returns
Brigitte Neugebauer and Malte Weisshaar, DIHK
VAT registration and the associated obligations to submit VAT 
returns in the various EU states still represent a hurdle for 
b) Reverse Charge
SMEs. Here it would be helpful to standardize formalities or 
even create a uniform registration portal (similar to the MOSS 
The simplification rule of reverse charge (RC) still does not cover  system) for services to private customers (B2C). At the same 
all cross-border services (i.e. services provided by a trader estab-
time, VAT regulations should be further harmonised. Different 
lished abroad in a certain country), such as real estate services. 
provisions of the respective national material law pose great 
In addition, the conditions for the application of the RC proce-
difficulties, particularly for SMEs. In addition, the national 
dure differ in various aspects. In Germany, for example, it is not 
procedural tax rules are also a considerable obstacle. An adjust-
necessary for the recipient of services to be resident in Ger-
ment should also be sought in this respect.
many; a foreign customer might have to register for tax reasons 
in Germany. However, in other Member States (e.g. Portugal) the  Contact: IHK Südlicher Oberrhein, Malte Weisshaar and Brigitte 
application for the RC procedure presupposes the residence of 
Neugebauer, DIHK 
the customer in that State; otherwise the supplier must charge 
VAT and pay it to the foreign tax authorities. The changes in the 
application of the RC procedure to purely domestic situations 
9. Sector-specific problems
(in Germany, for example, with regard to construction services), 
which sometimes take place in rapid succession as part of the 
The construction industry is particularly affected by bureau-
fight against fraud, are also difficult for companies to keep 
cratic difficulties, such as the complex registration obligations 
track of. Additionally, they have to deal with the respective 
in France (professional identification card or Cartes d’identité 
national VAT law in corresponding cases. Furthermore, a number  professionnelle BTB) and Spain (REA register).
of questions of interpretation arise, such as the treatment of 
subcontractor cases or the scope of some of the exemption 
Contact: IHK Bodensee-Oberschwaben, IHK Halle, IHK Südli-
rules. The distinction between ‘contract for service delivery’ (in 
cher Oberrhein
German “Werkleistungs-Vertrag”) and ‘contract for manufacture 
and supply’ (“Werklieferungs-Vertrag”), which does not exist in 
With regard to insurance intermediaries, bureaucracy is cre-
all Member States, also becomes relevant here.
ated partly by EU law and partly by national law. If an insur-
ance intermediary wants to go to another EU country to carry 
Derogations should be abolished where possible and the RC 
out insurance mediation, he must notify this the registration 
procedure should be generally applicable in B2B cases. In addi-
authority, in Germany the IHK, which in turn transmits this to 
tion, the conditions for application should be defined uniformly 
the host country (§ 11a para. 4 GewO). This serves to implement 
throughout the EU. It is particularly difficult for SMEs to keep 
Articles 4 and 6 of the Insurance Distribution Directive (IDD). 
track of this and apply all the rules correctly. 
However, the notification procedure is very complicated and 
time-consuming. Not all registry authorities forward the reports 
Contact: IHK Südlicher Oberrhein, Malte Weisshaar and Brigitte  correctly and promptly or process them correctly. In addition, it 
Neugebauer, DIHK
is disputed whether the insurance intermediary is, nevertheless, 
allowed to operate abroad immediately. When using the free-
dom to provide services, waiting for the confirmation notifica-
tion for the information sent should not be a prerequisite for 
action. However, the Directive provides otherwise and there is 
legal uncertainty. All in all, the effort involved makes it very dif-
ficult to have business activities in other EU countries.
Apart from that, the orderly financial circumstances of the 
relevant traders must be reviewed within the framework of a 
complex licensing procedure in accordance with § 34d GewO. 
For this purpose, information in debtor registers of the last five 
years must be checked; an extract hereof shall be submitted. If 
the persons concerned have resided in other European countries 
during this period, the foreign debtor registers must also be 
checked. In practice, however, it is very difficult to gain access 
to the relevant foreign registers. The IHK Dresden reports: “In 
general, you don’t know the competent authorities that can 
provide information or concrete extracts”.
Contact: Mona Moraht, DIHK, IHK Dresden


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II. Country-specific barriers
1. Belgium
a) Mandatory “Agréation” to carry out public contracts in 
the building sector 
In Belgium, the construction sector incurs considerable admin-
istrative burden and cost. In Belgium, a so-called “Agréation” is 
required to carry out public contracts in the construction sector. 
The necessary documents for granting the “Agréation” depend 
on the desired class, but in most cases include the following 
documents:
-  Police clearance certificate (criminal record)
-  Commercial register excerpt or business registration 
-   Certificate of proof of no previous bankruptcy and paid taxes 
and social security contributions 
c) Taxes
-   Certificate of incorporation of the company and amend-
ments to the partnership agreement 
It is necessary for the supplier, if he is the person liable for 
payment of VAT, to register for VAT in Belgium. In the worst 
-  Certificate of satisfaction of previous clients 
case, this registration can take up to three months. In addition, 
there are numerous formalities to be respected depending on 
-   Certificates relating to the balance sheets (e.g. copy of last 
the value of the benefits: a daily attendance registration or a 
published balance sheet)
contract registration with the social insurance, for example.
-   List of academic diplomas and other certificates awarded to 
Contact: AHK Debelux
managers 
-   Various completed and signed forms which can be found on 
2. Bulgaria
the homepage (https://economie.fgov.be/fr/themes/entre-
prises/secteurs-specifiques/qualite-dans-la-construction/
From the point of view of the AHK, deficiencies in public admin-
agreation-des-entrepreneurs).
istration are a major problem for companies in Bulgaria (cf. also 
p. 13). According to the annual business survey of the Bulgarian 
This leads to considerable administrative burden for the compa-
AHK, 62% of the companies express the most dissatisfaction 
nies concerned.
regarding the fight against corruption. 54% of enterprises are 
discontent with the lack of transparency of public administra-
b) Mandatory identification card on construction sites 
tion in public procurement. However, confidence in the public 
(Construbadge)
administration in general is rising steadily, suggesting a process 
of improvement (see section on investments p. 20).
Since 1st of October 2014, construction workers have been 
obliged to carry a so-called Construbadge on Belgian construc-
Contact: AHK Bulgaria
tion sites so that they can be identified. Construction compa-
nies are obliged to apply to the so-called Safety Fund for the 
Existence of Construction Workers (“Fonds voor Bestaanszeker-
3. Croatia
heid van de Werklieden uit het Bouwbedrijf”/”Fonds de Sécurité 
d’Existence des ouvriers de la construction”, fbz-fse Constructiv)  According to a snap survey by the AHK Croatia among com-
and to pay a fee. However, the Construbadge will not be sent 
panies from its board, one third of the companies surveyed 
abroad, e.g. Germany. For foreign construction companies, this 
felt restrictions on foreign service providers and difficulties in 
not only means a considerable obstacle to their cross-border 
providing services. Half of the companies feel discriminated in 
activities, it also constitutes discrimination against domestic 
relation to local service providers. Complex regulatory require-
providers.
ments and administrative procedures, unnecessary bureaucracy, 
ineffectiveness, the lack of transparency and independence of 
the public administration, as well as retroactive changes in leg-
islation are seen as obstacles. In some cases, there is corruption. 


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The judiciary works very slowly (see p. 11). Foreign companies 
tax law. Also, the legal protection in Italy is not considered as 
are often not provided with the necessary information on the 
sufficiently effective. The duration of the proceedings is very 
procedures to be followed (see above p. 10).
long, at least one and a half years for a first instance judge-
ment; then a further two to five years for the second and third 
Contact: AHK Croatia
instances. Debt recovery takes at least a year and is very uncer-
tain. Since so-called “medium-sized companies” are not subject 
to insolvency, there is little pressure to pay receivables. There is 
4. Finland
no private insolvency in Italy.
In Finland there are difficulties with the recognition of diplomas  Finally, service providers are affected by a new regulation for 
and qualifications, as well as with the different application of 
cars registered abroad. Decree-Law No 113/18 amended the 
the GDPR (see p. 9).
Italian Road Traffic Regulations and provides, inter alia, that 
vehicles registered abroad may not be driven in Italy by legal 
Contact: AHK Finland, IHK Schwerin
entities established in Italy for more than 60 days. The penalties 
provided for under Art. 93 (7) bis of the Italian road traffic regu-
lation reach from 712 to 2,848 euros; in addition, the confisca-
5. Greece
tion of the vehicle is ordered immediately. Foreign companies 
that provide company cars to employees employed in Italy must 
According to AHK Greece, “bureaucratic burden, regulatory 
pay attention to the contractual arrangements and certain 
and tax requirements, lengthy approval and judicial proceed-
formalities in order to prevent the imposition of the penalties 
ings, (...) retroactive changes in the law and lack of certainty 
mentioned above. 
regarding a long-term tax system” hinder foreign companies in 
Greece. Bureaucracy is seen as the second biggest problem for 
Contact: AHK Italy
companies in Greece, as confirmed by the Global Competitive-
ness Report and the World Bank’s Ease of Doing Business Index. 
Online procedures have been introduced in some cases in recent  7. Poland
years but are often still lacking: “A lot of time is lost as a result”. 
“In the ministries and authorities, e.g. the tax office, it is often 
a) Taxes
difficult to find the responsible contact persons and to obtain 
binding and generally valid answers.” Especially where the laws 
Tax calculation is a challenge for entrepreneurs operating on 
leave room for discretion, this leads to major delays in adminis-
the German-Polish services market. One of the problems is 
trative procedures. The AHK Greece also reports difficulties with 
profit calculation. According to the applicable national regula-
the recognition of qualifications and required skills (such as 
tions - both in Poland and in Germany – the financial result of 
linguistic skills) of tourist guides.
an enterprise should be calculated according to the interna-
Contact: AHK Greece
6. Italy
From the point of view of the AHK Italy, “the bureaucracy, the 
insecurity caused by legislation and the lack of competence of 
the authorities are the biggest obstacles for companies in Italy”. 
There are many bureaucratic obstacles to the provision of ser-
vices. Lack of transparency is also a problem. It is often unclear 
whether and which permits are required in Italy for certain 
services and according to which regulations these have to be 
provided. Information and portals are often only accessible in 
Italian. Inquiries to the authorities are either not answered at all 
or only superficially. Often, a “grey area” remains for companies, 
which requires the involvement of experts or is associated with 
legal uncertainty and liability risks. Particularly in tax law, the 
legal situation often remains unclear and the tax administra-
tional standards (“Authorized OECD Approach”). However, the 
tion is not very cooperative. Companies perceive them as being 
double taxation agreement signed between Poland and Ger-
prejudiced against foreign service providers.
many in 2003 does not take all of these principles into account 
and leads to deviations in finding the correct taxable result. In 
The AHK Italy also takes a very critical view of retroactive laws 
addition, the company is obliged to keep records for the tax ad-
and legal changes strongly affecting investment plans, e.g. in 
ministration and, sometimes on top, to do some tax accounting. 


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The precise form of this documentation is unclear till today.
They are apparently not obliged to consider all procedural 
guarantees under Art. 6 ECHR; in particular, it is not possible to 
b) Legal certainty
obtain expert opinions before the National Revision Commis-
sion. In addition, judicial legal protection against its decisions is 
Companies continue to be very dissatisfied with the legal uncer-
only available to a limited extent. This entails the risk of unfair 
tainty and unpredictability of economic policy (see above, p. 11 
treatment, especially of foreign investors.
and on investments on p. 21). The lack of efficiency of the Polish 
courts is also a fundamental problem. Long proceedings are 
However, the situation has also improved: Especially in those 
common. The transparency of public procurement and the fight 
cases in which public contracts are awarded to foreign compa-
against corruption are ranked as poor.
nies, there are hardly any obstacles left in the way; in particular, 
there are no longer any restrictive reporting obligations to be 
c) Recognition of workplace training
observed.
For employees sent to Poland, there is a general obligation to 
Contact: AHK Slovenia
have completed a Polish workplace training course before start-
ing work at the Polish site. Equivalent workplace training is not 
recognised. Fines are imminent and the Polish service recipient 
b) General legal protection
even has the right to refuse to accept the service. Introducing 
an obligation of mutual recognition for workplace trainings 
According to the AHK, there has recently been an overall 
where it is considered equivalent could solve this problem.
positive trend in the level of legal protection in Slovenia and 
complaints about lengthy court proceedings have also declined 
Contact: AHK Poland
significantly in recent times. However, Slovenian lengthy admin-
istrative proceedings are problematic for companies (see p. 11 
and p. 22 with regard to investments).
8. Slovakia
Contact: AHK Slovenia
AHK Slovakia generally deplores the inefficient public adminis-
tration, bureaucracy, e.g. with regard to registration and report-
ing obligations, and the lack of digitisation. In addition, differ-
10. Spain
ences in the application of the law hamper companies operating 
across borders. Finally, there are complaints about deficiencies 
a) Tax authority requires Spanish bank account
in legal certainty, lengthy proceedings, unpredictability of judg-
ments and lack of continuity in legislation (see above, p. 8 et 
It is not possible for foreign companies to transfer Spanish 
seq. as well as with regard to investments p. 22).
taxes from a foreign account to the Spanish tax administration. 
The tax authority does not operate by bank transfer but uses a 
Contact: AHK Slovakia
national direct debit system in which only Spanish banks can 
participate. This means that foreign companies are forced to 
open a Spanish bank account, which entails additional costs. 
9. Slovenia
Outside the input tax refund procedure, the Spanish tax office 
also does not transfer money to foreign accounts – e.g. for 
a) Public procurement
VAT refunds in the regular VAT procedure. Here, too, a Span-
ish account must be provided by the recipient. To be permit-
From the point of view of AHK Slovenia, the problem remains 
ted a deferral for taxes to be paid, once again, a Spanish bank 
that German and other companies from other EU countries 
account for direct debiting is needed. Also the bank guarantee, 
regularly have difficulties in public procurement (cf. also above 
needed for a deferral of payment above a certain amount, must 
p. 11). “The proceedings are long and complicated and require a 
come from a Spanish bank.
great deal of effort on the part of the applicants. Foreign com-
panies, in particular, are repeatedly asked to submit new and 
b)  Invoicing to public authorities only via an electronic 
more comprehensive documents during the proceedings. Ap-
system
plicants often lose interest”. Even after the entire procedure has 
been completed, it is not uncommon for a Slovenian company 
Since February 2015, invoices with a value of over 5,000 
to be awarded the contract without a clear justification, even 
Euro must be sent electronically to the Spanish public sector 
though foreign companies have submitted a much cheaper bid. 
(state, local authorities, municipalities, public companies) 
via a special state distribution system (FACe). This can only 
In addition, the lack of effective legal protection in the review 
be done with a Spanish tax number and a Spanish digital 
procedure remains a problem: the National Revision Commis-
signature. German companies have considerable difficulties 
sion is not a court in the sense of EU law, its members are not 
in transmitting these invoices. Even with the help of service 
judges and do not have a comparable degree of independence. 
providers who can issue the invoice as a third party and who, 

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naturally, charge a fee for this, the transmission of the invoice 
11. Sweden
is associated with considerable technical difficulties because 
the invoice recipients are often technically unable to receive 
In Sweden, the ID06 system for the identification of employees 
invoices from issuers from other (EU- countries. In addition, 
causes considerable administrative work for companies in the 
Catalan companies generally communicate only in Catalan 
construction sector. According to AHK Sweden, a new ID06 
and not in Spanish; they do not work with the state distribu-
card with a stricter security standard (ID06 card 2.0) is cur-
tion system “FACe”, but only with their own Catalan system 
rently being introduced. In connection with this, the following 
(for electronic signatures, see p. 9).
changes have arisen which, from the point of view of the AHK, 
are “a major administrative hurdle” for construction companies 
c)  Digital certificates/Electronic communication with 
operating across borders:
authorities
-  When registering a company in the ID06 system or when sub-
Increasingly, at least legal persons are required to contact the 
sequently ordering ID06 cards, it will in future be required that 
authorities exclusively electronically. This requires a digital 
both the legal representative of a company (e.g. the managing 
certificate. However, the application for such a certificate 
director) and all cardholders prove their identity. This is to be 
represents a high administrative burden for a foreign com-
done by presenting a passport in person in Sweden. It is not 
pany, which can be disproportionate depending on the specific 
yet clear whether there will be also other ways of identifying 
project. From the point of view of the AHK Spain, “the practical 
persons who are not in Sweden. The introduced identification 
implementation of the EU-wide mutual recognition of electron-
by the Swedish so-called “bank ID” is only possible for persons 
ic signatures, as provided for in the elDAS Regulation” would be 
who have a bank account and a personal number (social secu-
desirable in this respect (on electronic signatures, see p. 9).
rity number) in Sweden.
d)  Appointment of a fiscal representative for permanent 
-   When registering in the ID06 system, foreign companies 
establishments in Spain
must now also provide proof that they are registered with 
the Swedish tax authorities for the so-called company tax.
A fiscal representative must be appointed for a dependent 
branch office/permanent establishment in Spain. This repre-
-   In the future, each cardholder must activate his ID06 card 
sentative is fully liable for the liabilities of the branch. Due to 
himself after receiving it. To do this, the e-mail addresses and 
the risks associated with this, the office of a fiscal representa-
mobile phone numbers of all cardholders must be specified.
tive is only assumed extremely reluctantly. Some law firms of-
fer this position, if necessary, against payment of correspond-
Companies already registered with ID06 must re-register with 
ing securities (e.g. bank guarantee). In some cases, employees 
the card manufacturer in accordance with the new identifica-
of the companies concerned working in Spain assume this 
tion standard in order to apply for the new ID06 cards.
position, which entails high risks for them. These require-
ments hinder the freedom of establishment and the freedom 
As for some Member States (including Germany), no solution 
to provide services. Several SOLVIT complaints on this issue are  for the introduced identification has yet been found due to the 
currently pending in the EU.
absence of individual personal or social security numbers, the 
introduction of the new cards for companies from these coun-
e) Tax procedure/Pre-tax refund
tries has been postponed until January 2020. Nevertheless, the 
old cards became invalid in May 2019 and German companies 
Companies having to submit regular sales tax returns (usually 
already registered will have to apply for new cards when they 
quarterly in Spain) can only declare any excess input tax for the 
start working on projects in Sweden from June 2019. This will 
previous year as late as January of the following year. Tax au-
entail new costs and administrative effort as well as a loss of 
thorities then have a further six months to refund. An input tax 
time (cf. on electronic signatures p. 9).
surplus dating January 2020 may therefore not be refunded be-
fore July 2021. For larger companies and those with high input 
Contact: AHK Sweden, IHK Bayreuth
tax amounts, might be allowed to switch to a monthly return 
– which, of course, accelerates the refund procedure. However, 
this “monthly procedure” on the other hand causes considerable  B. Trade in Goods
expenses: For example, monthly declarants must submit all in-
voice data (e.g. incoming invoices, outgoing invoices) online to 
I.  General obstacles
the Spanish tax office within a period of only four days, as part 
of a real-time procedure. This so-called ‘Suministro Inmediato 
1. Different national regulations
de Información’ (SII) is “disproportionate and not appropriate or 
necessary for the fulfilment of tax obligations” from the point 
For several IHKs and AHKs, different technical standards and 
of view of the AHK Spain.
certifications for goods are a major obstacle to the free move-
ment of goods in the EU Single Market. From the point of view 
Contact: AHK Spain
of the AHK Greece, it is “sometimes costly to obtain certifica-


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tions. Also, information on the required certifications is often 
Here different solutions are discussed in order to reduce red 
not generally known”. The DIHK hopes for improvements from 
tape and costs for the enterprises, without endangering the 
2021 through the new Regulation 2019/515 on the mutual 
goals of the regulation itself. From the point of view of IHK 
recognition of goods, which, however, must actually be ap-
Chemnitz and IHK Dresden, the system must work according to 
plied uniformly and effectively in order to have a real impact. 
the same rules in all EU Member States, which should also be as 
Transport documents also continue to vary widely from country 
simple as possible. According to IHK Aachen, a higher degree of 
to country and are associated with a high level of bureaucracy. 
harmonisation of product classifications would also be helpful, 
National reporting thresholds for Intrastat declarations (to 
as well as the mutual recognition of national registrations in 
record intra-Community trade in goods) vary from one Member 
State to another. 
In addition, national differences in consumer law are problem-
atic also for the trade in goods. The 2019 Directive on certain 
aspects concerning contracts for the sale of goods has only led 
to further harmonisation of the legal systems in certain areas; 
particularly with regard to consumer information, Member 
States wil  continue to have scope for implementation (Articles 
10 and 20). “Should this result in the trader not only having to 
observe the respective consumer protection law of the country 
of sale, but also having to inform the trader about it in ad-
vance of the contract, this could lead to an obstacle”, said IHK 
Köln (see also p. 8). It would also be important for traders to 
be able to agree on the applicability of their national consumer 
law (see p. 8).
Contact: IHK Koblenz, IHK Köln, AHK Debelux, AHK Finland, 
AHK Greece, AHK Croatia, AHK Sweden, Dr. Ulrike Regele, DIHK
other EU Member States (see also p. 9). From the point of view 
of the DIHK, a one-stop shop that coordinates the registrations 
for all EU Member States would be the most useful solution 
2. Product-specific regulations 
(see also p. 6 above). In addition, IHK Aachen and Chemnitz and 
DIHK believe that special rules for small quantities should be 
a)  Directive 2012/19/EU on waste electrical and electronic 
created.
equipment (WEEE Directive) 
Another major obstacle can arise in trade with second-hand 
The transposition of Directive 2012/19/EU on waste electrical 
goods, e.g. smartphones with slight optical or technical defects. 
and electronic equipment (WEEE Directive) creates obstacles, as 
Delivery to other EU countries is often not possible because the 
it imposes not only extensive obligations concerning registra-
authorities classify them as electrical waste, although there are 
tion and system participation for the companies concerned, 
customers in the EU Member States concerned who repair or 
but also the obligation to comply with the national regulations 
continue to use the equipment, which is also a good approach 
of other Member States. According to the implementation law 
in terms of sustainability.
transposing the WEEE Directive into German law (so-called 
ElektroG), manufacturers, importers and distributors of electri-
Contact: IHK Aachen, IHK Chemnitz, IHK Dresden, Dr. Ulrike 
cal and electronic equipment in Germany must register with the  Regele, DIHK
Foundation “Elektro-Altgeräte-Register” (EAR). This foundation 
is responsible for the return of old appliances and their environ-
mentally compatible disposal. The ElektroG also obliges foreign 
b) Directive 94/62/EC on packaging and packaging waste
manufacturers to appoint an authorised representative in Ger-
many and one in each EU country when exporting there. “Since 
Directive 94/62/EC on packaging and packaging waste also 
no EU-wide regulation applies here either and each Member 
causes problems for businesses. Anyone who places packaged 
State takes its own measures, this hinders the free movement of  goods for private final consumers on the German market for 
goods and causes additional bureaucratic costs,” says IHK Dres-
the first time must participate in a dual disposal system in order 
den. As the IHK Aachen reports, “the owner of an online shop 
to pay for the future disposal costs of packaging. In Germany, 
that offers electrical or electronic equipment for sale across 
registration with the foundation “Zentrale Stelle Verpackung-
borders must comply with the respective national regulations 
sregister” (https://www.verpackungsregister.org/) is required. 
in the respective EU country”. This also means that they must 
However, different rules apply in each EU country. According 
register in each country, as far as it is required. This involves 
to IHK Dresden, “this hinders the free movement of goods and 
considerable effort and high costs and is “almost impossible 
creates additional bureaucratic costs”. Also here – just like with 
without a service provider”, according to the IHK Chemnitz. 
the WEEE directive – mutual recognition of national registra-


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tions in the other EU Member States and a One-Stop-Shop are 
on consumer law p. 16/17). Further details can be found in the 
discussed, in order to reduce the administration and costs for 
DIHK-ibi-Study “International E-Commerce – Opportunities and 
the enterprises concerned. 
Challenges from the Retailer’s Perspective”.
Contact: IHK Chemnitz, IHK Dresden, Dr. Ulrike Regele, DIHK
Contact: Dr. Ulrike Regele, DIHK
c) Other
4. Transport and transport infrastructure
Special regulatory requirements make the import, export and 
The free exchange of goods is crucial to reaping the benefits of 
trade of certain goods more difficult, such as furniture (see 
the Single Market. However, the movement of goods is also bur-
below, p. 19).
dened by infrastructure problems. “The transport infrastructure 
is at its limit”, says IHK Koblenz. There is a major problem with 
Contact: AHK Italy
the Inn valley, which is particularly important for the whole of 
Germany as part of the most important transit route to Italy – 
but also for the exchange of goods between Scandinavia and 
Italy. Tyrol’s intended driving bans for Euro VI vehicles thus 
represent an obstacle to the Single Market. In addition, there 
are competition problems in road freight transport (compliance 
with and monitoring of rules on cabotage).
Contact: IHK Koblenz, IHK München, Susanne Reichenbach and 
Patrick Thiele, DIHK
5. Tax aspects 
Many tax aspects of the provision of services can also be 
applied to the movement of goods (see p. 11). Value-Added-
Tax regulations or the ‘confirmation of receipt’ (for German 
“Gelangensbestätigung”) continue to vary widely from country 
to country and involve a great deal of bureaucracy. According 
to IHK Chemnitz, the application of the correct tax law to chain 
transactions and triangular transactions is also very complex. 
Partially rulings with retroactive effect by the European Court 
of Justice (as well as the Federal Court of Finance) in the field of 
3. E-Commerce
tax law lead to legal uncertainty.
International online trade is booming. Many online retailers are 
Contact: IHK Chemnitz, IHK Koblenz, AHK Greece, AHK Croatia, 
already selling their products to other countries. Studies show 
AHK Sweden
that online retailers can increase their sales by an average of 
10 to 15 %simply by selling their products or services interna-
tionally. But there are challenges and potential risks that can 
II. Country-specific barriers
cost merchants a lot of money – despite many simplifications 
in the EU Single Market. Among other things, country-specific 
1. Belgium – Luxembourg 
peculiarities must be taken into account, e.g. regarding cur-
rency, language and payment methods. Concerning payment 
As examples of obstacles to the free movement of goods in Bel-
methods, difficulties arise mainly from the obligation to offer 
gium and Luxembourg, AHK Debelux mentions the restrictions 
in all EU Members States such payment methods that may only 
for certain products on import or export as well as tax rules.
be used in one or a few Member States, although this causes 
considerable practical difficulties or additional costs. 46 % of 
Contact: AHK Debelux
online merchants also see major hurdles in the legal uncer-
tainties surrounding sales to foreign customers and possible 
problems with the enforcement of open claims or the handling 
2. Bulgaria
of returns. Different legal regulations and standards require a 
lot of know-how on the part of companies, for example with 
The difficulties identified for trade in services also apply to trade 
regard to packaging disposal of electronic waste or VAT (see 
in goods, such as the fight against corruption and dissatisfac-
the specific sections for details hereto as well as the section 
tion with the public administration (see p. 13).


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3. Germany
addition to the sales price and shown to the end customer 
in a comprehensible manner. The foreign company pays the 
According to IHK Koblenz, German customs authorities work 
environmental tax to the French institution which finances and 
in the field of transport of taxable products under tax suspen-
organises the collection and recycling of the old furniture.
sion with IT programmes technically not sufficiently reliable. 
Compared to other EU countries German customs adminis-
Contact: Dr. Ulrike Regele, DIHK
tration handles the movement of goods in an unnecessary 
complicated way.
6. Hungary
Contact: IHK Koblenz
In Hungary, the EKAER system – an electronic system for 
reporting the transport of goods – is regarded as an obstacle to 
Pursuant to article 6a paragraph (3) of the German VAT Law 
the free movement of goods.
(UStG), the prerequisite for the tax exemption of an intra-
Community supply is that the entrepreneur proves the intra-
Contact: IHK Koblenz
Community supply on the basis of accounting records and 
supporting documents (Section 6a.2 (1) UStAE). However, 
the obligations to provide evidence in this regard have been 
7. Poland
considerably tightened compared to the previous legal situa-
tion. Among other things, proof was introduced by means of a 
The SENT regulations – a control system for the transport of 
“Gelangensbestätigung” (“confirmation of receipt”, article 17a 
goods – are criticised as an obstacle to the free movement of 
UStDV). However, the actual confirmation of receipt is only 
goods.
used in relatively few cases. Companies often encounter a lack 
of understanding when they ask their EU customers to sign 
Contact: IHK Koblenz
the prepared confirmation of receipt. Many customers have no 
use for it or are afraid of the civil law consequences of their 
signature. Germany’s special approach to the burden of proof is 
8. Slovakia
a bureaucratic obstacle and, therefore, a competitive disadvan-
tage for the companies concerned.
Foreign retail companies in Slovakia feel disadvantaged by the 
policy of the Ministry of Agriculture.
Contact: IHK Dresden 
Contact: AHK Slovakia
4. Finland
AHK Finland mentions the following examples of obstacles to 
trade in goods: the still strong regulation of alcohol imports; 
the taxation of used cars also from the EU; the possibly differ-
ent product guarantees; the geographical location and the high 
transport costs associated with it; the fact that many platforms 
(e.g. Amazon) do not deliver large products (such as furniture) 
to Finland at all; the limited resources available for interna-
tionalisation; the lack of financial resources or low production 
volumes that can constitute barriers to entry; the competitors 
(e.g. from China or Finnish competitors with a very strong mar-
ket position) and the strong price competition; as well as the 
challenge to find suitable suppliers, partners and personnel.
Contact: AHK Finland
9. Slovenia
5. France
According to the AHK Slovenia, the official approval and 
In France there is an extended producer responsibility for fur-
licensing procedures for products in Slovenia are very lengthy 
niture and furniture elements. Foreign companies that deliver 
and difficult. In addition, a new draft law on the disposal of 
directly to French end customers (direct sales, mail order and 
packaging stipulates that the dual system in Slovenia can only 
online trade) are obliged to pay an environmental tax because 
be implemented by companies based in Slovenia. Since the bill 
of the costs of subsequent disposal. It must be invoiced in 
also stipulates a minimum market share of 25%, there would be 


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a maximum of four suppliers. This would not allow long-term 
dence in the judiciary and administration or even corruption. 
competition and could result in low service quality and high 
International indices and the EU confirm this (see above, p. 11 
prices in the dual system.
for the services sector and the country examples below). 
Contact: AHK Slovenia
Certain tax law problems also arise in trade in services, in the 
case of cross-border establishment (see above, p. 11 et seq.).
C.  Establishment and investment in other EU 
II. Country-specific obstacles
countries
1. Bulgaria
I.  General obstacles
From the point of view of the AHK, deficiencies in public 
The obstacles for companies wishing to establish themselves 
administration are a major problem for companies in Bul-
cross-border and invest in other EU countries are similar to 
garia. Indeed, 88% of the companies surveyed in the context 
some extent to those faced by service providers. In general, the 
of the annual business survey conducted by the AHK Bul-
partly excessive bureaucracy is an obstacle. This is the case in 
garia answered positively to the question “Would you again 
almost all EU Member States. In addition, there is sometimes 
choose Bulgaria as an investment location today?”.37% even 
insufficient information about applicable requirements and lack 
want to increase their capital expenditure in 2019 and 57% 
of transparency in public administration (especially in pub-
expect their company’s business situation to improve in 2019 
lic procurement, see above, p. 8 et seq.). In some EU Member 
compared to the previous year. This also confirms last year’s 
States, public administration is considered to be inefficient or 
positive trend. Companies are also satisfied with the tax 
not sufficiently digitalised.
system. Moreover, according to the AHK’s experience, confi-
dence in the public administration in Bulgaria is continuously 
Some IHKs and AHKs also criticise the inconsistent implementa-
growing. Nevertheless, some of Bulgaria’s disadvantages as a 
tion of EU law, which can lead to legal uncertainty and distor-
business location persist and hinder companies that invest in 
tions of competition. One example is the Industrial Emissions 
Bulgaria or wish to do so. In addition to a shortage of quali-
Directive (IED): although the vast majority of companies praise 
fied and unqualified workers and infrastructure problems, the 
its economic benefits by creating a uniform level of require-
lack of transparency in public administration, corruption and 
ments across the EU and avoiding distortions of competition, 
organised crime stand out. The greatest dissatisfaction among 
some companies report different experiences in some Member 
enterprises (62%) concerns the fight against corruption; more 
States. From the point of view of companies, it is very impor-
government efforts are expected in order to solve the problem. 
tant that Member States implement, apply and enforce EU law 
32% of respondents are dissatisfied with public administra-
uniformly throughout the EU.
tion, 54% with the lack of transparency of the public adminis-
tration in public procurement, in particular. 39% see problems 
In many Member States, this is compounded by lengthy 
with legal certainty (see also p. 8). The World Justice Project 
administrative and judicial procedures and lack of legal 
Rule of Law Index and the Corruption Perceptions Index con-
certainty due to frequent, short-term and sometimes retroac-
firm this.
tive legislative changes, e.g. in tax law, which can seriously 
affect investment plans. Occasionally, there are protectionist 
Contact: AHK Bulgaria
tendencies. Sometimes there is also a lack of political indepen-
2. Finland
In Finland, investment is for example hindered by burden-
some administrative procedures. An example from the AHK 
Finland: “Without a personal Finnish bank account, which is 
often used as electronic personal identification, it is difficult or 
even impossible to benefit from the digitisation of government 
services, for example with the tax authority”. Energy costs and 
commodity prices also pose a risk. Practical challenges are the 
lack of skilled workers and the search for a suitable location for 
the establishment (especially for construction, retail and hotel 
investments). However, no difficulties with public administra-
tion or deficiencies in legal protection have been reported; local 
courts are also working effectively.
Contact: AHK Finland

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3. Croatia
5. Italy
According to a snap survey conducted by the AHK Croatia 
From the point of view of the AHK Italy, regulatory require-
among companies from its board, only a small number of 
ments represent an obstacle to investment. Even if these 
companies perceive obstacles in certain sectors, or disadvan-
obstacles could often be overcome with greater effort and the 
tages compared to domestic companies. However, state en-
involvement of consultants and experts, this would increase the 
terprises have an advantage over foreign companies because 
investment costs. Business speaks of an “Italy factor of +20-
the state is more generous towards them. In addition, 90% of 
30%”, which is not insignificant. In addition to bureaucracy, 
companies see complex regulatory requirements or adminis-
the legal uncertainty and lack of skills of the authorities lead 
trative procedures and retroactive legal changes in law as an 
to disadvantages for companies. AHK Italy takes a very critical 
obstacle for investment. In addition, two thirds of companies 
view of retroactive and other legal changes, which severely af-
have already experienced difficulties with public authorities or 
fect investment plans, especially in tax law. In the past, this has 
legal protection. The judiciary works very slowly. The ineffec-
been the case, for example, in the renewable energy sector and 
tiveness as well as the lack of transparency and independence 
the real estate sector, where changes in tax law have impaired 
of the public administration are also seen as obstacles. Foreign  investments. In addition, “legal protection is pretty hopeless in 
companies are often not provided with necessary informa-
Italy”. Debt collection takes too long, which has negative effects 
tion on procedures to be followed (see also p. 10). Investment 
on payment practices. The duration of the proceedings is very 
protection is considered important or very important by 80% 
extensive, as already mentioned with regard to services (see 
of companies.
p. 14 above). A judgment in the first instance may require one 
and a half years in civil proceedings; two to five years should be 
Contact: AHK Croatia
planned for in the second and third instance. In administrative 
courts, the duration of proceedings is even longer (see also EU 
Commission, The EU Justice Scoreboard 2018, p. 13 f.). Alterna-
4. Greece
tive dispute resolution, such as arbitration, is considered useful 
if procedural costs are not too high.
Investment activity in Greece is hampered by bureaucracy, 
regulatory and tax requirements, lengthy approval and judicial  Contact: AHK Italy
procedures and retroactive legal changes, particularly in tax 
law (cf. on services above p. 8). As an example, the AHK Greece 
mentions the deliverance of building permits requiring 124 
6. Poland
days, which is more time than average in high-income OECD 
countries (see also EU Commission, European Construction 
a) General
Sector Observatory, March 2018, p. 12). It is necessary to wait 
55 days for an electricity connection – also a considerable dis-
90.1% of companies would invest in Poland again, slightly less 
advantage for Greece as a location for investments from the 
than in previous years. 36.7% of companies wanted to invest 
point of view of companies. If there is margin of appreciation 
more in 2018, only 10.8% wanted to invest less. However, 
concerning administrative decisions, such as spatial and urban  companies remain very dissatisfied with the legal uncertainty 
planning, this also leads to major delays in approval proce-
and unpredictability of economic policy. These location factors 
dures and thus also in the progress of the investment. Online 
are at the lower end. “Currently, the implementation of quickly 
procedures have been introduced in some cases in recent 
introduced laws without an implementation period poses 
years but are often still lacking. Frequently, it is difficult – as 
major problems for companies operating in Poland. It is often 
with the provision of services – to find the responsible contact  not possible to implement the regulations in practice within a 
persons in an authority and to obtain binding and generally 
short period of time. It would make sense to have more time to 
reliable answers – this leads to legal uncertainty for compa-
implement the laws. This would also contribute to more effec-
nies. Court proceedings are usually very lengthy, even though 
tive implementation”. The lack of efficiency of the Polish courts 
the situation has improved in recent years (see EU Commis-
is also a fundamental problem. Long proceedings are common 
sion, The EU Justice Scoreboard 2019, p. 13 ff.), which makes it  but delay important investments. In general, the strengthening 
more difficult to enforce claims against public authorities and 
of arbitration would be welcomed. The transparency of public 
business partners. In general, there is no evidence of discrimi-
procurement and the fight against corruption are also rated as 
nation in comparison with domestic investors. Nevertheless, 
poor.
when investing, it helps to work together with domestic 
business partners. The AHK – together with the foreign trade 
Contact: AHK Poland
promotion societies and the industry association – Is happy 
to develop concrete suggestions for improvement in order to 
harmonise procedures, remove obstacles and facilitate invest-
b) E-signatures
ments.
Since 1 October 2018, it is mandatory in Poland for each 
Contact: AHK Greece
managing director to sign annual financial statements with an 

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electronic signature in order to forward them electronically to 
or industrial plants, are problematic. According to the AHK, 
the tax administration and the registry court. Although it is in 
environmental associations, for example, can “raise objections 
principle possible to sign the annual financial statements with 
under very low conditions and thus delay the proceedings 
an e-signature valid in another EU member state, only Polish 
disproportionately, which has a deterrent effect, especially for 
e-signatures are accepted in practice due to a lack of harmoni-
foreign investors”. For example, the AHK reports on a case in 
sation of technical standards. According to the AHK Poland, it 
which “a number of environmental organisations requested 
poses a challenge for foreign managers of Polish companies 
compliance with increasingly complicated environmental 
to acquire a Polish electronic signature in order to ensure the 
requirements during a building permit procedure for the plant 
timely signing and filing of annual financial statements. Here, 
of a foreign company so that the proceedings took a very long 
too, uniform technical standards for legally valid e-signatures 
time”. Furthermore, there is the above-mentioned problem of 
or mutual recognition in accordance with eIDAS Regulation 
complex administrative procedures in public procurement and 
would be useful solutions to ensure that foreign documents can  the lack of legal protection in the case of discrimination, which 
be smoothly signed (see also p. 9).
could be particularly detrimental to competitors from other EU 
countries (see above, p. 15).
Contact: AHK Poland
Contact: AHK Slovenia
7. Sweden
10. Spain
For about a year now, the Swedish translation of documents 
such as partnership agreements, some of which have a large 
Problems with input tax refunds also affect companies wishing 
scope, has been required for the registration of dependent 
to set up business in Spain (see p. 16).
branches (Swedish: “filial”) of foreign companies with the Swed-
ish Commercial Register (“Bolagsverket”). This causes additional 
high costs, administrative effort and loss of time.
D.  Who we are
Contact: AHK Sweden
The Association of German Chambers of Commerce and Indus-
try (DIHK e.V.) is the umbrella organisation of the 79 Chambers 
8. Slovakia
of Industry and Commerce (IHKs) in Germany. Our common 
goal: the best conditions for successful business. In Germany 
The AHK Slovakia generally criticises inefficient public admin-
and in Europe, DIHK represents the collective interest of German 
istration, bureaucracy, e.g. regarding registration and reporting 
business towards policymakers, administration and the public. 
obligations, and a lack of digitisation: “E-governance is in its 
Several million commercial, industrial and services businesses 
infancy”. In addition, “in practice, despite harmonised European 
are members of a Chamber of Commerce and Industry by 
standardisation, differences in the application of laws (e.g. in 
law – from kiosk owners to Dax-listed corporate groups. DIHK 
occupational safety) have repeatedly been found, resulting in 
and IHKs are consequently a platform for the diverse inter-
greater training requirements”. Finally, shortcomings in legal 
ests of business. We combine these interests in an established 
certainty, long procedural durations, unpredictability of judg-
procedure with a statutory basis in order to present common 
ments and lack of continuity in legislation are criticised. When 
positions of German business and contribute to economic policy 
subsidies are awarded, complicated bureaucratic procedures 
decision-making. DIHK also coordinates the Worldwide Network 
and the lack of transparency in decision-making processes are 
of 140 German Chambers of Commerce (AHKs), Delegations, 
deplored. Furthermore, according to the AHK, “the policy of the 
and Representative Offices of German business in 92 countries. 
Ministry of Agriculture is directed against foreign retail compa-
The DIHK is registered in the European Commission transpar-
nies”, especially in the food sector.
ency register (No. 22400601191-42).
Contact: AHK Slovakia
9. Slovenia
According to current surveys of AHK Slovakia, a positive de-
velopment in the level of legal protection has recently become 
apparent in Slovenia. The number of complaints received by 
the Chamber about lengthy court proceedings has also fallen 
significantly in recent times. However, long Slovenian adminis-
trative procedures, e.g. with regard to building permits for wind 

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E.  Contact
Regarding the entire survey
Annelise Badinand, LL.M.
Patricia Sarah Stöbener de Mora, LL.M.
Director European Economic Law, German and International 
Director Law of the European Union and International Economic 
Commercial Law, DIHK Brussels
Law, DIHK Berlin
Phone: +32(0)2286-1663
Phone: +49(0)30-20308-2715
E-mail: xxxxxxxx.xxxxxxxx@xxxx.xx
E-mail: xxxxxxxxx.xxxxxxxx@xxxx.xx
Further DIHK contacts
Dr. Sara Borella
Brigitte Neugebauer
Director Western and Central Europe, DIHK Berlin
Director Value Added Tax, Constitutional Law, DIHK Berlin 
Phone: +49(0)30-20308-2304 
Phone: +49(0)30 20308-2604 
E-mail: xxxxxxx.xxxx@xxxx.xx
E-mail: xxxxxxxxxx.xxxxxxxx@xxxx.xx 
Dr. Knut Diekmann
Susanne Reichenbach
Director General Issues of Continuing Education, DIHK Berlin
Director Digital Single Market, EU Transport Policy, Regional 
Phone: +49(0)30-20308-2521
Policy, DIHK Brussels
E-mail: xxxxxxxx.xxxx@xxxx.xx
Phone: +32(0)2286-1639 
E-mail: xxxxxxxxxxx.xxxxxxx@xxxx.xx
Dr. Sven Hallscheidt
Director General Issues in the Service Sector, DIHK Berlin
Dr. Patrick Thiele
Phone: +49(0)30-20308-2102
Director National Transport Policy, Transport Economics,  
E-mail: xxxxxxxxxxx.xxxx@xxxx.xx
DIHK Berlin 
Phone: +49(0)30-20308-2110 
Annette Karstedt-Meierrieks
E-mail: xxxxxx.xxxxxxx@xxxx.xx
Director Economic Administrative Law, Public Procurement Law, 
Data Protection Law, DIHK Berlin 
Malte Weisshaar
Phone: +49(0)30-20308-2706
Director EU Finance and Taxes, Energy Taxation, DIHK Brussels
E-mail: xxxxxxxxxxxxxxxxxxx.xxxxxxx@xxxx.xx 
Phone: +32(0)2-286-1609
E-mail: xxxxxxxxx.xxxxx@xxxx.xx
Dr. Mona Moraht
Director Business Law, DIHK Berlin
Phone: +49(0)30-20308-2709
E-mail: xxxxxx.xxxx@xxxx.xx 

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IHKs
IHK Koblenz
Lea Malkmus 
IHK Aachen
Phone: +49(0)261-106-170
Claudia Masbach
E-mail: xxxxxxx@xxxxxxx.xxx.xx
Advisor Foreign Trade 
Phone: +49(0)241-4460-296 
IHK Köln
E-mail: xxxxxxx.xxxxxxx@xxxxxx.xxx.xx 
Susanne Wollenweber
 
Law and Taxes 
IHK Bodensee-Oberschwaben
Phone: +49(0)221-1640-3100
Christina Palm
E-mail: xxxxxxx.xxxxxxxxxxx@xxxxx.xxx.xx
Head of Department Law and Taxes, International
Phone: +49(0)751-409-115
IHK Magdeburg
E-mail: xxxx@xxxxxxxxxx.xxx.xx
Melanie Kerst
Phone: +49(0)391-5693-138
IHK Chemnitz
E-mail: xxxxxxx.xxxxx@xxxxxxxxx.xxx.xx
Nikola Loske
For Value Added Tax:
Enterprise Europe Network
Yvonne Schulze
Phone 0371 6900 1245
Phone: +49(0)391-5693-186 
E-mail: xxxxxx.xxxxx@xxxxxxxx.xxx.xx
E-mail: xxxxxxxx@xxxxxxxxx.xxx.xx 
Wolfgang Reckel
Advisor Customs and Foreign Trade Law
IHK für München und Oberbayern
Phone: +49(0)371-6900-1243
Alexander Lau
E-mail: xxxxxxxx.xxxxxx@xxxxxxxx.xxx.xx
Head of Department Europe, Enterprise Europe Network, EU 
Trade Policy, Country Consultancy Estonia, Latvia, Lithuania
IHK Darmstadt Rhein Main Neckar
Phone: +49(0)89-5116-1614
Martin Proba
E-mail: xxxxxxxxx.xxx@xxxxxxxx.xxx.xx
Head of Department Business and Location
Phone: +49(0)6151-871-1234
IHK Nord Westfalen
E-mail: xxxxxx.xxxxx@xxxxxxxxx.xxx.xx
Sebastian Van Deel
International Division 
IHK Dresden
Phone: +49(0)251-707-470
Silvia Arnold
E-mail: xxxxxxx@xxxxxxxxxxxxxxxxx.xx
Advisor European and International Law
Phone: +49(0)351-2802-187
IHK für Oberfranken Bayreuth
E-mail: xxxxxx.xxxxxx@xxxxxxx.xxx.xx
Cornelia Kern
Susanne Leszkiewicz
Deputy Head of International Division, Head of EU Affairs Unit
Advisor Customs and Foreign Trade Law
Phone: +49(0)921-886-152
Phone: +49(0)351-2802-175
E-mail: xxxx@xxxxxxxx.xxx.xx
E-mail: xxxxxxxxxxx.xxxxxxx@xxxxxxx.xxx.xx
IHK Ostwestfalen zu Bielefeld
IHK Düsseldorf
Martina Wiebusch
Robert Butschen 
Advisor Customs and Foreign Trade Law
Advisor Foreign Trade 
Phone: +49(0)521-554-232
Phone: +49(0)211-3557-217
E-mail: x.xxxxxxxx@xxxxxxxxxxxx.xxx.xx
email: xxxxxxxx@xxxxxxxxxxx.xxx.xx 
IHK zu Schwerin
IHK Erfurt
Henrike Güdokeit 
Mark Bremer
Advisor Foreign Trade 
Head of Department International, Innovation and Environment 
Phone: +49(0)385-5103-215 
Phone: +49(0)361-3484-200
E-mail: xxxxxxxxx@xxxxxxxx.xxx.xx
E-mail: xxxxxx@xxxxxx.xxx.xx
IHK Südlicher Oberrhein
IHK Halle-Dessau
Petra Steck-Brill
Michael Drescher
Phone: +49(0)7821-2703-690
Advisor International Business
E-mail: xxxxx.xxxxx@xxxxxxxx.xxx.xx 
Phone: +49(0)345-2126-353 
Frédéric Carrière
E-mail: xxxxxxxxx@xxxxx.xxx.xx
Phone: +49(0)7821-2703-650
E-mail: xxxxxxxx.xxxxxxxx@xxxxxxxx.xxx.xx 

    D I H K   S U R V E Y   O N   S I N G L E   M A R K E T   O B S TA C L E S   2 01 9    25
|  
AHKs
AHK Netherlands
Ulrike Tudyka
AHK Bulgaria
Advisor Labour law 
Carmen Struck
Phone: +31-70-3114137
Deputy Managing Director
E-mail: x.xxxxxx@xxxx.xxx
Phone: +359 2 816 30-20
E-mail: xxxxxx.xxxxxx@xxx.xx
AHK Poland
Agnieszka Ozubko LL.M.
AHK Debelux
Manager, communication, representation of interests
Nicole Franz
Phone: + 48 22 53 10 547
Head of Department Law & Taxes
E-mail: xxxxxxx@xxx.xx
Phone: +32 2 206 67 50
E-mail: xxxxx@xxxxxxx.xxx  
AHK Sweden
Dr. Kerstin Kamp-Wigforss, LL.M. 
AHK Finland
Head of Department Legal Affairs
Dagmar Ossenbrink
Phone: +46 8 665-1856 
Managing Member of the Executive Board
E-mail: xxxxxxx.xxxxxxxxxxxxx@xxxxxxxxxxxxx.xx
Phone: +358 50 4619 270
E-mail: xxxxxx.xxxxxxxxxx@xxxx.xx
AHK Spain
Melanie Gierth
AHK Greece
Head of Department Legal Affairs
Prof. Dr. Ing. Athanassios Kelemis
Phone: +34 91 353 09 38
Managing Director
E-mail: xxxxxxx.xxxxxx@xxx.xx
Phone: +30 2106419020  
E-mail: x.xxxxxxx@xxx.xxx.xx
AHK Slovakia
Peter Kompalla 
AHK Italy
Managing Member of the Executive Board
Carolina Pajè
Phone: +421 2 2085 0620
Team Leader Law & Taxes
E-mail: xxxxxxxx@xxxxx.xx
Phone: +39 02 398009-52
E-mail: xxxx@xxxxxxxxxxxxxxx.xx 
AHK Slovenia
Melanie Prestipino 
Katja Stadler
Assistant to the management
Head of Department Legal Affairs and Taxes
Phone: +39 02 67913202
Phone: +386 1 252 88 57
E-mail: xxxxxxxxxx@xxxxxxxxxxx.xx
E-mail: xxxxx.xxxxxxx@xxxxxx.xx
F.  Background to the survey
From 13th of May to 5th of July 2019, the DIHK conducted a 
survey among the 79 Chambers of Industry and Commerce and 
the German Chambers of Foreign Trade in all EU Member States 
on their experiences with obstacles in the Single Market. They 
were asked about restrictions for certain sectors, discrimina-
tion in comparison to domestic investors, complex regulatory 
requirements or administrative procedures, lack of information 
and difficulties with public administration as well as deficiencies 
in legal protection. Concrete proposals to remove the respective 
obstacles and to improve the Single Market were also requested. 
The IHKs and AHKs mentioned among the contacts took part in 
the survey with their own feedback.