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U.S. Social Security Ruling Impedes U.S. Digital Nomad Visas in Spain

The U.S. Social Security Administration (SSA) is denying certificates of coverage to American digital nomad visa applicants in Spain. These applicants are employees of U.S. companies who want to work remotely from Spain. The SSA argues the existing Totalization Agreement…
Posted on 22nd July, 2024
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Double taxation risk for non-resident executive corporate officers of French companies

Some French jurisdictions recently challenged the criterion of physical presence to allocate the right to tax salaries paid to non-resident executive corporate officers of French companies. According to the Versailles Administrative Court of appeal (October 18 2022, Axa Group Operations),…
Posted on 15th July, 2024
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Exemption of withholding tax obligations for foreign employers of French tax residents

Additional guidelines on the scope and consequences of the measure. Further to our article dated 23rd October 2022, the Finance Bill for 2023 in its adopted version abolished the obligation to withhold wage tax at source some foreign employers of…
Posted on 20th March, 2023
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Switzerland: Employer’s obligations under the Gender Equality Act

The principle of equality between men and women is laid down in the Gender Equality Act, in particular the right to equal pay for work of equal value, and must be respected by the employer throughout the employment relationship. The…
Posted on 20th March, 2023
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Switzerland: Checklist for employee bonus entitlement

Each year, employers and employees are confronted with the same question: Who is entitled to a bonus? This article will show you how to easily check bonus entitlements in your company under Swiss employment contract law. No previous legal knowledge…
Posted on 20th March, 2023
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2023 visa routes to the UK

There are various “work visa” categories in the UK, many of which require sponsoring by a business with a relevant sponsor licence. Since the sponsor licence system was first introduced in 2008, these visa categories have evolved. Some have been…
Posted on 17th March, 2023
, in UK 
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Application of the inbound expatriate tax regime to employees returning to Italy from a posting abroad

Requirements for applying the inbound expatriate tax regime According to the rules regulating the inbound expatriate tax regime in Italy, employees are subject to tax on 30% of their Italy sourced employment income, assimilated income and income from self-employment, where…
Posted on 21st February, 2023
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Expanding into the EEA or UK for the first time

What are the main considerations when expanding into the European Economic Area (EEA) or the UK for the first time? We have created a checklist of the top 10 considerations for a business taking its first steps in the EEA…
Posted on 13th December, 2022
, in UK 
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New law in Spain for the equal treatment, non-discrimination, and protection of sexual diversity

Rights related to sexual freedom and moral integrity have evolved significantly in recent years. The new law in Spain offers greater protection against discrimination in the workplace, therefore both companies and workers must be informed to avoid conflicts, sanctions, and…
Posted on 3rd November, 2022
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The Draft Finance Bill for 2023 plans to reduce withholding tax obligations for foreign employers of French tax residents

A new wage tax withholding system has been applicable in France since 1 January 2019, burdening employers with the responsibility of withholding personal income tax from their employees’ taxable salaries and paying it monthly to the French tax authorities. This…
Posted on 23rd October, 2022
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An original organization of working hours in France: “le forfait en jours”

In France, working time regulations may be confusing. Although the legal duration of work is equal to 35 hours per week, exceptions to this rule are numerous. French Labor Law provides for multiple arrangements, including but not limited to a…
Posted on 12th October, 2022
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Amendments to the “Beckham Law” in the horizon for relocated employees in Spain

Global mobility is an irrefutable trend. In our ever-more globalized world, attracting talent has become a need to enterprises; a need that trespasses borders. This reality, known to the Spanish legislator, is the rationale behind the pre-draft of proposed amendments…
Posted on 28th September, 2022
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Mobile Working, Home Office, or Teleworking, are they under the same regulations?

Under German law, employers need to ensure they use decisive wording in agreements for mobile working, home office or teleworking to avoid possible pitfalls. Although these terms are often used as synonyms, under German law, they may have different legal…
Posted on 20th September, 2022
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Fast-Track Work Permits For Audio-Visual Industry

For the Spanish government, the audio-visual industry is of strategic importance to its economy because of its global nature, its capacity to generate employment and its potential for modernization through digitalization. To this end, the fast-track work permit for those…
Posted on 6th September, 2022
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Non-Habitual Resident

The non-habitual resident (NHR) regime is available to legal residents in Portugal who have not been a tax resident of the country during the previous 5 years. This is a very interesting fiscal optimisation tool and its financial saving allure…
Posted on 22nd August, 2022
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Delays to UK worker visas: what can employers do?

Many employers have struggled with the challenges caused by delayed VISA applications of their workers and a lack of priority appointments in all but a small number of visit visas. This has made it very difficult to reasonably plan when…
Posted on 21st August, 2022
, in UK 
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China Clarifies Cross Border Data Transfer Rules

In November 2021, China introduced their core personal data protection regulations: the Personal Information Protection Law (PIPL). The PIPL applies to personal information, which is information that may be used to identify natural persons. Article 73 of the PIPL uses…
Posted on 29th July, 2022
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5 things foreign employers should know about the French inbound expatriate regime

The inbound expatriates tax regime as provided for by Article 155 B of the French tax Code is one of the most efficient tax exemption mechanisms currently in force under French tax law. Beneficiaries of such regime who transfer their…
Posted on 21st July, 2022
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Dutch Government has announced its intention to limit tax relief on the 30%-ruling.

Under the 30% ruling an employer can provide a tax-free allowance to qualifying employees recruited or seconded from abroad to cover expatriate expenses.  The maximum tax-exempt allowance is set at 30% of the employee’s income that is subject to Dutch…
Posted on 28th June, 2022
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“The Macron Scale” of employment law damages approved by Supreme Court.

“The Macron scale” has been approved by the French Supreme Court.   After Emmanuel Macron’s election in 2017, a scale of damages, also known as the “Macron scale” (“barème Macron”), was introduced into French employment law. The Macron scale provides…
Posted on 21st June, 2022
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Employers to ensure written employment particulars are given of face fines of up to EUR 2,000 per employee

In June 2022, a new law is expected to be passed in Germany implementing the EU Directive 2019/1152 into national law. The new law supplements existing German law which already provides for the right of employees to a written record…
Posted on 14th June, 2022
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Right to Work Checks have changed from April 2022

In March 2020 Right to Work checks in the UK were temporarily adjusted due to the COVID-19 pandemic. This was to make it easier for employers to carry out checks. Temporary changes The following temporary changes were made: checks could…
Posted on 24th May, 2022
, in UK 
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Legal update – a new entry visa and work permit in Italy.

New Italian entry visa and work permit for digital nomads and remote workers The Italian Law no. 25 of 28th March 2022 has introduced a new entry visa and work permit which allows extra-EU citizens to enter and stay in…
Posted on 7th May, 2022
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A look at Italy’s attractive new tax regimes for inpatriate workers and pensioners

Back in 2019 and 2020 new, attractive tax regimes were launched for both employees and self-employed workers, and pensioners who transfer their tax residency to Italy. The Covid pandemic somewhat obscured the new regimes as permanent international moves, as opposed…
Posted on 3rd January, 2022
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The Netherlands: Dutch Budget 2022 – New Tax brackets and Tax Free Allowances

Dutch wage tax rates have been updated in the Dutch Budget 2022 as have the tax free limits of the Employment Costs Scheme which allows employer to provide tax free allowances and benefits in kind to employees. New Dutch income…
Posted on 3rd January, 2022
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UK GDPR – A new UK personal data transfer mechanism

What’s new? Eight months after the EU released their new standard contractual clauses for personal data transfers outside of the EEA, the UK Information Commissioner’s Office (ICO) issued its version of the new standard contractual clauses (SCCs). Why? Following Brexit,…
Posted on 3rd January, 2022
, in UK 
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Business immigration in Italy – the routes to obtaining a working visa and residence permit

1 - Italian Working Visa and Residence Permit Under Entry Quotas Non-EU citizens may obtain an Italian visa and residence permit upon meeting the conditions of the “Decreto Flussi”, a decree issued every year by the Italian government which sets…
Posted on 3rd January, 2022
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The requirement to make an annual Individual Tax Settlement for 2021 during March-June 2022

Individual taxpayers who were tax residents in China in 2021 may be required to handle the Individual income tax (“IIT”) annual settlement for the year 2021 from 1 March 2022 to 30 June 2022. On 8 February, the State Administration…
Posted on 3rd January, 2022
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New mechanisms of internal flexibility in companies to avoid dismissal entered the Spanish labour market playing field

On 30 December 2021 Spain introduced new labour market flexibility to avoid dismissals and meet the needs of businesses during the Covid-19 pandemic. By making these flexibility measures more accessible to companies outside of events like Covid-19, it is possible…
Posted on 3rd January, 2022
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Netherlands – Change of tax allocation rules for severance payments in cross-border situations

After 5 February 2022, the right to levy tax on severance payments in cross-border situations will no longer be based on the allocation of taxation rights over the last twelve months of the employment. Instead (in principle), it will be…
Posted on 3rd January, 2022
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UK – Investor route to a visa closed for those with £2m to invest – but alternatives remain for those wanting to invest in the UK

With the spotlight on wealthy Russians having used the Investor route as a quick path to settlement in the UK the Home Office closed this visa route to new applicants with immediate effect on 17 February 2022. Existing Investor migrants…
Posted on 3rd January, 2022
, in UK 
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Netherlands – A new tax exempt working from home allowance

Since 1 January 2022, employers can provide a tax exempt ‘working from home allowance’ of EUR 2 per working day. The allowance is intended to cover any additional expenses incurred when working at home (heating, coffee/tea etc.). This working from…
Posted on 3rd January, 2022
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Kurzarbeit in Slovakia – Emergency aid for employers – What you need to know

Kurzarbeit, or the short-term work scheme, has introduced a new procedure in Slovakia intended to help employers maintain employment when they are unable to assign work to their employees due to external factors outside of their control. Kurzarbeit replaces the…
Posted on 3rd January, 2022
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2021 Climate Law – New obligations to inform and consult employee representative bodies in France

On 22 August 2021, the French Parliament adopted the Climate and Resilience Law ("2021 Climate Law"). Since being passed, employee representative bodies must now be informed and consulted on the environmental consequences of any major project considered by an employer.…
Posted on 3rd January, 2022
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New tax regime in Belgium for inbound taxpayers

On 1 January 2022, a new tax regime came into force in Belgium for inbound employees, directors and researchers. The new regime provides for greater legal certainty (as opposed to the “old” ex-pat tax regime) for employers and qualifying employees/directors.…
Posted on 3rd January, 2022
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New employment law developments in Czech law effective from 1 January 2022

As of 1 January 2022,  several significant changes in the field of employment law have been adopted, including changes to the minimum wage and work-life balance. In this article, we assess these changes and their impact. Increase in the minimum…
Posted on 3rd January, 2022
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Implementing the Work-Life Balance Directive in Poland

A new draft act implementing Directive (EU) 2019/1158 of the European Parliament and of the Council of 20 June 2019 on work-life balance for parents and carers and Directive (EU) 2019/1152 of 20 June 2019 on transparent and predictable working…
Posted on 3rd January, 2022
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How can you support employees who are citizens of Ukraine?

Employers who employ Ukrainian citizens are now thinking about how they can help their employees and their family members. In addition to offering spontaneous support, e.g. by creating fundraisers, employers also have other options to help. Here are some suggestions…
Posted on 3rd January, 2022
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International Remote Working, Checklist for Employers

Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result of the pandemic. We have seen a revolutionary and practically…
Posted on 8th January, 2021
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Workers posted from the UK to France

As of January 1, 2021, the United Kingdom has been a country outside the European Union. A Trade and Cooperation Agreement (TCA) was signed with the United Kingdom on December 30, 2020. Since January 1, 2021, this agreement has determined…
Posted on 8th January, 2021
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Compliance with the minimum wage in the matter of posting – EU jurisprudence

CJEU, 8 July 2021, aff. C-428/19, Rapidsped : In a preliminary ruling on July 8, 2021 relating to Hungarian drivers performing their work in France, the European Court of Justice, questioned by a Hungarian administrative and Labour Court, ruled on the…
Posted on 8th January, 2021
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Remote working across borders: opportunities and traps for international employers

The attractions of remote working are obvious:  saving office space and costs for the employer, and commuting costs and time for the employee.  In the UK, figures published by the Office for National Statistics in April 2016 showed remote working…
Posted on 7th January, 2017
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From non-event to nightmare: Cross-border postings and the Posted Workers Enforcement Directive

International employers who send staff based in an EU country to work in other EU countries on a temporary basis – whether within an international group of companies, or to a customer in another state - will be familiar with…
Posted on 4th January, 2017
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Europe and USA – Top tax and social security rates survey: Changes from 2015

Top rates of income tax & social security contributions – no significant changes After a period of generally increasing top-tax rates across many jurisdictions since 2008, as a response to the economic downturns seen across many countries, very few changes…
Posted on 1st January, 2016
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Quick survey of expatriate tax regimes in the European Economic Area and Switzerland

Expatriate tax breaks Some countries offer expatriates tax breaks (a tax relief or advantage) if they meet certain criteria.  Below we look at some of the countries that offer these. Belgium A special tax regime is available for foreign executives…
Posted on 1st January, 2016
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Benelux: What are the formal requirements for an employment contract?

Netherlands Under Dutch law there are no formal requirements for an employment agreement; it can be entered into in writing or orally. However, for certain provisions (e.g. probation period, non-competition clause, amendment clause or penalty clause) it is necessary to…
Posted on 10th January, 2015
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France introduces an exceptional tax on high net income taxpayers

As part of the austerity plan started in 2011, the Finance Act for 2012 introduces an exceptional tax to be levied on those individuals with annual net taxable income exceeding EUR 250,000. The new tax is to be levied both…
Posted on 1st January, 2012
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UK: The EHRC have published draft Codes of Practice on the Equality Act 2010 (the “Act”)

The UK Equality Act 2010 (the “Act”) covers all areas of equality and discrimination legislation.  The Codes of Practice (the “Codes”) are key to understanding the new obligations under the Act. The Equality and Human Rights Commission (“EHRC”) has produced…
Posted on 12th January, 2010
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