Specific requirements that international contractors or construction professionals must comply with
Various restrictions on property dealings in the federal provinces applying to foreign natural persons.
Persons from EU states are often accorded the same treatment as Austrian citizens.
The applicable labour law and social law framework regarding the employment of foreigners must be taken into account.
No special licensing or legal requirements directed at foreign contractors.
Foreign contractors should be aware that companies that carry out activities in the construction sector must register with the social security administration and obtain an enterprise number.
Foreign contractors are free to do business in Brazil without the need to incorporate a Brazilian company or enter into joint ventures with local contractors and designers.
Foreign contractors must be aware of Brazilian labour and tax laws; the strict need to follow the requirements of competent authorities and councils to comply with specific rules for the remittance of profits and investments; the need to have executives qualified to ensure cultural transition to Brazilian industry practices; and the need to be careful with their choice of local partners in the construction industry.
If a foreign company creates a Canadian subsidiary or branch, withholding tax on payments or branch tax may apply.
Statutory restrictions apply to distributions by a Canadian subsidiary to its foreign parent if the subsidiary fails to meet certain solvency requirements.
International contractors are free to contract with other private parties in Chile.
International contractors can submit tenders for public works projects if they have the expertise and ability to complete the project. To execute a public works project in Chile, a contractor must register with the Ministry of Public Works' (MOP) Contractors Registry. Registration will only be granted if the contractor meets certain requirements (for example, if it can prove that it has the relevant experience to undertake the project).
Foreign professionals can only work in Chile if they have a work visa authorising them to undertake paid employment. Professional qualifications are only valid in Chile if they have been validated by the Universidad de Chile.
There are no specific legal requirements applicable to foreign contractors operating in the Czech Republic.
However, foreign contractors must fulfil relevant licensing obligations. If a contractor does work of a type for which there are special qualification requirements (for example, architecture), the contractor must fulfil these requirements. If a contractor from an EU or EEA country fulfils the relevant qualification criteria for his profession in his home country, that qualification is recognised by the Czech authorities.
Non-EU enterprises often face difficulties arising from German labour law.
Construction-related challenges can result from the very detailed public law requirements and regulations. German public law contains further legal requirements and procedures that a contractor must comply with.
To avoid additional costs and delay, contractors should be advised by domestic planners and advisors.
Most international contractors are permitted to operate in Hong Kong, provided they can gain entry to one of the government's approved lists of contractors for infrastructure projects.
International contractors can also work in the private sector provided they have the necessary licences to operate from the Building Authority.
There are no specific licensing requirements or restrictions for foreign contractors, although foreign companies operating in Ireland must be registered for tax purposes.
There are three principal options for setting up a presence in Ireland: branch; Irish company; or partnership.
Contractors from the EU, EEA and Switzerland are treated in the same way as Polish contractors, and must comply with certain basic formalities that apply to any entity operating in Poland.
Contractors from other countries must first establish a corporate presence. They can establish a: limited partnership; limited joint-stock partnership; limited liability company; joint stock company; branch office.
Licensing requirements for specific trades are usually met by employing local, properly licensed staff. Obtaining a local licence is usually a formality if the contractor holds a relevant licence in another EU member state.
Foreign contractors are governed by the same rules as national contractors.
Foreign contractors must also comply with compulsory Romanian construction standards and legal provisions regarding the quality of construction works.
Foreign contractors normally have at least a permanent establishment in Romania, given that construction projects usually last at least six months and they require a construction site for their performance.
There are no special legal conditions for EU or EEA contractors. They are bound by the same technical standards and norms as Slovak contractors.
Contractors from third countries must meet certain requirements, for example: permitting requirements under the labour law and social security law.
In general, contractors from third states can conduct business in the Slovak Republic under the same conditions and to the same extent as Slovak residents, but only from the date of registration of their business (or an organisational unit of their business) in the Slovak Commercial Register.
Contractors from third states can establish a Slovak legal entity or participate as a partner, member or shareholder in an already incorporated Slovak legal entity.
Any enterprise (including foreign contractors) that tenders or enters into a contract for construction works with the public sector, must be registered with the Construction Industry Development Board (CIDB). A foreign contractor can apply for registration with the CIDB.
Further visa and permit requirements apply to foreign nationals working in South Africa.
Any company (including a foreign contractor) wishing to do business in South Africa must consider and develop its Broad-Based Black Economic Empowerment (B-BBEE) position.
Exchange controls have limited application to non-residents (although some rules do apply). A non-resident can operate a non-resident bank account with a South African bank, which allows it to freely receive foreign currency and convert Rand amounts received into foreign currency. The limited exchange control rules that apply to expatriate individuals generally do not result in significant restrictions, provided they confirm their status as temporary workers with an authorised dealer, such as any of the commercial banks.
Foreign contractors have previously faced problems regarding labour law issues. Following Laval un Partneri Ltd v Svenska Byggnadsarbetareforbundet and Others (C-341/05)  ECR I-11767, the possible barriers to entry have in this respect been erased.
There is still a need for a work and/or residence permit and/or visa in certain circumstances.
UK (England and Wales)
Before taking on any sub-contractors, all contractors must register with the Her Majesty's Revenue & Customs' (HMRC) Construction Industry Scheme (CIS), which applies to non-resident contractors in the same way as UK-based contractors. The scheme applies to a contractor who pays sub-contractors for construction work they do in the UK or a sub-contractor who gets paid by contractors for doing construction work in the UK. Under the scheme, contractors ensure that all their sub-contractors are registered with HMRC and make appropriate tax deductions from sub-contractor pay. For more information on the CIS, see Practice note, Construction Industry Scheme (CIS).
Each state has its own scheme of licensing for foreign businesses (that is, entities not domiciled within the relevant state). Before doing business in any particular state, a business entity must review (preferably with an attorney licensed in that state) the requirements of the relevant state.