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Q3 2012
 |
| In this issue |
 | Featured Event |
 | Belgium |
 | Czech Republic |
 | France |
 | Germany |
 | Netherlands |
 | Poland |
 | Romania |
 | Slovakia |
 | Switzerland |
 | UK |
Celia Alliance Online Newsletter
Featured Event
| Immigration | |
| 10 July - Join Abbiss Cadres at their free seminar - The changing face of UK immigration | |
| This seminar takes a practical look at immigration compliance in a complex environment of Government changes, quotas and ever changing working practice.The world is moving fast - businesses will need to be agile to adapt to rapid change and succeed.... read more >> | |
Belgium
| Employment Law | |
| Belgian implementation of the Blue European Labour Card | |
| On 2 May 2012, the Belgian Parliament accepted the implementation of the Blue European Labour Card ("the Blue Card") proposed in the Law of 15 December 1980, otherwise known as the "Foreigner's Act".... read more >> | |
Czech Republic
| Employment Law | |
| New laws on employing third country nationals | |
| To comply with EU law, amendments have been made to the Employment Act which affects employers who use third-country nationals to perform work without a valid residence permit.... read more >> | |
France
| Compensation and Benefits | |
| Increase of social contributions rates on capital income hits share plans | |
| According to this new Finance Bill, the rate of social contributions on capital and investment income, which is due by all French tax resident on such types of income, is increased to 5.4% (previously 3.4%).... read more >> | |
| Tax / Social Security | |
| Aggressive disclosure regime for bank accounts and life insurance contracts held outside of France | |
| The First Amending Finance Bill for 2012 strengthens the sanctions in the case of non-disclosure by French tax residents to the French tax authorities with regards to their bank accounts and life insurance contracts held outside of France.... read more >> | |
Germany
| Employment Law | |
| Establishing the identity of protected severely disabled employees | |
| An employee who replied untruthfully to a question from his employer as to whether he was severely disabled could not later rely on that disability in a claim arising out of his selection for redundancy.... read more >> | |
| Employment Law | |
| Strict deadline for claims under the Equal Treatment Act | |
| The time limit for bringing claims under the General Law on Equal Treatment is a strict one and commences on the date on which the employee learns about the discrimination and lasts for two months.... read more >> | |
| Employment Law | |
| Overtime may be payable contrary to an express contractual provision to the contrary | |
| Employers are obliged to pay additional remuneration for extra hours worked if, in the circumstances, it is expected that overtime will be performed only for remuneration (section 612 par. 1 BGB (German Civil Code) "BGB").... read more >> | |
| Tax / Social Security | |
| German Court to clarify whether double taxation agreements bind the German legislator | |
| Is it unconstitutional for German domestic tax legislation to effectively alter the terms of its double taxation agreements ("DTA") with other countries?... read more >> | |
Netherlands
| Compensation and Benefits | |
| Dutch tax amendments target high earners and "excessive" severance | |
| On June 4, 2012, the Dutch Government released a tax bill which proposes certain amendments in Dutch tax law to implement proposals for the 2013 budget.... read more >> | |
Poland
| International Assignments | |
| Social security - posting or multistate employment? | |
| This article should be considered where an application for an A1 certificate is being made on the basis of EC-regulation 883/2004.... read more >> | |
| Employment Law | |
| Extending employment protection following the proposed increase in retirement age | |
| Employees who are within 4 years of the retirement age will continue to enjoy protection from the termination of their employment following the proposed increase to the retirement age.... read more >> | |
Romania
| Expatriates | |
| Taxation of the income earned by non-resident individuals in Romania | |
| The residence rules for taxation of the income earned by non-resident individuals have been amended with effect from 1 January 2012.... read more >> | |
Slovakia
| Employment Law | |
| Amendments to health and safety law | |
| On 1 January 2012, the existing laws on public health and health and safety came into force. Under Slovak law each employer is obliged to provide a special occupational health service to all employees.... read more >> | |
Switzerland
| Expatriates | |
| Switzerland implements EC Social Security Regulations | |
| As of 1 April 2012, arrangements regarding social security between Switzerland and the EU member states are governed by the provisions of Regulations (EC) No. 883/2004 and (EC) No. 987/2009 ("The Regulations").... read more >> | |
| Tax / Social Security | |
| New law on employers' reporting obligations with respect to employee shareholdings | |
| On 1 January 2013, a new federal law on the taxation of employee shareholdings will enter into force. The Federal Council has issued a draft ordinance that deals with employers' reporting obligations with respect to employee shareholdings.... read more >> | |
UK
| Employment Law | |
| High Court holds employers may be bound to pay bonuses communicated to employees | |
| The High Court has held that where an employer announces that a particular sum has been set aside for bonuses, that could amount to a contractual entitlement to the bonus.... read more >> | |
| Compensation and Benefits | |
| EMI options - the individual limit increases to GBP250,000 | |
| With effect from 16 June, 2012 the individual limit for Enterprise Management Incentives ("EMI") share options will increase from GBP120,000 to GBP250,000.... read more >> | |
| Employment Law | |
| Employment law changes announced | |
| The Government has published its detailed proposals for employment law reform in the new Enterprise and Regulatory Reform Bill.... read more >> | |
| Employment Law | |
| Court issues guidance on when it is appropriate to suspend employees for misconduct | |
| The Court of Appeal has expressed the view that, in the context of misconduct investigations, suspension "should not be a knee-jerk reaction."... read more >> | |
| Compensation and Benefits | |
| Admin - Reminder - HMRC's deadline for annual reporting of share-related events | |
| The annual returns for EMIs, SAYE Option Schemes, CSOPs, SIPs and Unapproved Schemes must be filed before 7 July 2012 in order to avoid penalties being imposed by HMRC.... read more >> | |
| Employment Law | |
| Parent companies owe a duty of care to employees of subsidiary companies | |
| The Court of Appeal has held that parent companies may owe a direct duty of care to employees of subsidiary companies.... read more >> | |
| Expatriates | |
| HMRC ramps up the pressure on dual contracts | |
| HMRC has published a paper to clarify its view on two important aspects around the use of separate employments arrangements (dual contracts).... read more >> | |
| Employment Law | |
| Selection for redundancy - some useful guidance | |
| The UK Employment Appeal Tribunal (EAT) offers guidance for employers when identifying the pool of employees from which redundancies are to be made.... read more >> | |
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