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- Netherlands - April 2018Term of validity 30%-ruling reduced from eight to five years
The Dutch government intends to reduce the term of validity of the 30%-ruling from eight to five years as from 1 January 2019. The proposal applies to both new and existing situations. It was accepted by the Cabinet on a proposal from the State Secretary of Finance. Acceptance of the proposal by the Dutch Parliament means that all 30%-rulings that have been ongoing for more than five years on 1 January 2019 will end abruptly.
- Netherlands - November 2017Dutch Budget 2018: new tax rates and bands, changes to the employment status of listed company non-executives, pensionable age change, and promises of clarity on contractor status
The Dutch Government has announced its plans for the tax year 2018 and future years. The issues most relevant to companies employing staff in the Netherlands are as follows.
- UK - November 2017Sending employees to the UK - six top tax tips
For those considering sending employees to the UK, there are several ways to reduce the employment costs with careful planning.
- Poland - November 2017Draft Polish legislation to implement GDPR includes the new workplace monitoring provisions
The Polish Ministry of Digitization has published a draft of a new Protection of Personal Data Act and its implementing Act which introduces changes in over hundred acts of law, including the Labour Code, in order to implement the new EU-wide General Data Protection Regulation (“GDPR”).
- Poland - November 2017New temporary residence permits for intra-corporate transfers
The Polish parliament is considering draft legislation that transposes the provisions of a 2014 EU Directive (2014/66/EU) relating to the entry and residence of third-country nationals in the framework of intra-corporate transfers (“ICT”).
- UK - November 2017Expansion into the UK – Immigration opportunities for overseas business, investors and entrepreneurs
There are a number of immigration routes specifically designed to facilitate investment in the UK whether by businesses or high-net-worth individuals – and most offer a route to permanent residence. So which immigration route is right for your business?
- Canada - November 2017Canada’s new ‘Global Skills Strategy’ streamlines immigration processing for highly-skilled high-tech workers
Canada’s new ‘Global Skills Strategy’ streamlines immigration processing for highly-skilled high-tech workers. Employers in high-tech fields can also be pre-approved to allow eased foreign recruitment. CETA’s immigration provisions will provide a number of benefits for EU workers and business visitors.
- Canada - November 2017The Canadian business immigration benefits for EU nationals following the Canada-European Union Comprehensive Economic and Trade Agreement
Canada implemented the Canada-European Union Comprehensive Economic and Trade Agreement, referred to as CETA, earlier in 2017. CETA’s immigration provisions will provide a number of benefits for EU workers and business visitors.
- Netherlands - November 2017Urgent changes to pension schemes required by 1 January 2018 changes to the legal retirement age
With effect from 1 January 2018, the legal retirement age for collective pension schemes (second pillar pension) will increase from 67 to 68 The increase of the legal retirement age is likely to result in pension schemes exceeding the maximum pension accrual causing the immediate taxation of the total pension rights, as a lump sum. Employers will therefore urgently need to amend their pension schemes before 1 January 2018 to avoid this outcome.
- France - July 2017Posting workers to France? New duties for host companies
Readers may recall our report on the particular complexities of posting workers into France. Recent legislation imposes additional controls and duties on companies in France which use posted workers (a “Host Company”).
- European Union - July 2017Market Abuse Regulation one year in: key issues for employee share plans
The Market Abuse Regulation (“MAR”) came into force throughout the EU one year ago, with significant impact for companies operating employee share plans. In this article we summarise the impact of the MAR on employee share plans, and some important points of clarification from its first year of operation.
- Germany - July 2017New disclosure rules to ensure equal pay in Germany
A new law (EntgTranspG) to ensure equal pay of male and female employees comes into effect in Germany this summer (the “Act”). This will require employers, upon request by an employee, to disclose anonymised salary details of other employees working in a comparable position, and how they are calculated.
- Netherlands - July 2017Intra Corporate Transfer Directive and international assignments: a Netherlands case study
In this article we examine the implementation of the Intra Corporate Transfer Directive (“ICT Directive”) in the Netherlands, as an illustration of its implications for employers in a particular jurisdiction, and to highlight some “knock-on” effects in other EU countries.
- European Union - July 2017Intra Corporate Transfer Directive and international assignments: a patchy picture across the EU
Many EU member states were due to implement the Intra Corporate Transfer-Directive (“ICT Directive”), into domestic immigration law late last year. To date, the implementation map remains patchy across the EU.
- France - July 2017France: Major labour law reforms continue
Labour law reform was a major topic of newly elected President Macron’s election platform, in order to tackle unemployment and inflexible rules on hiring and firing.
- International - July 2017Remote working across borders: opportunities and traps for international employers
The attractions of remote working are obvious but employers can easily overlook the legal and tax implications of employing remote workers in another country.
- Poland - July 2017Labour law reform in Poland: changes on the horizon for employers of seasonal and short-term staff
A draft act with significant implications for employers of short term and seasonal workers in Poland has been adopted by the Polish Parliament (“the Act”).
- UK - July 2017The moving target of UK immigration policy: practical steps for workforce planning
UK immigration policy is a constantly moving target, amid the cut and thrust of the UK’s negotiations to leave the EU.
- Netherlands - July 2017The Netherlands and China Sign Social Security Treaty
As we previously reported, a social security treaty between the Netherlands and China was signed in September 2016. It has now been announced that the treaty will become effective as of 1 September 2017.
- Italy - July 2017Italy tax changes: rolling out the red carpet for impatriates
Italy is rolling out the red carpet for international workers who acquire Italian tax residency, in a series of generous tax reforms. Employers of individuals incoming to Italy should familiarise themselves with the new rules, in case they impact upon the value of their incentive packages.