Exemption of withholding tax obligations for foreign employers of French tax residents
France on March 20th, 2023
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 French tax resident employees, however the scope of the amendment is a bit more limited […]
Switzerland: Employer’s obligations under the Gender Equality Act
Switzerland on March 20th, 2023
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 Gender Equality Act applies to both private and public law employment relationships, irrespective of the […]
Switzerland: Checklist for employee bonus entitlement
Switzerland on March 20th, 2023
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 is required and you may use our free Flow Chart to assess your firm’s situation. […]
2023 visa routes to the UK
UK on March 17th, 2023
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 renamed, eligibility requirements have changed, and some have been abolished completely. We have created an easy-to-understand […]
Application of the inbound expatriate tax regime to employees returning to Italy from a posting abroad
Italy on February 21st, 2023
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 the employee: The employee benefits from the above tax relief from the tax year he […]
Expanding into the EEA or UK for the first time
UK on December 13th, 2022
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 or UK. Tax and social security Hiring staff Expatriates Check Immigration rules How to incentivise […]
New law in Spain for the equal treatment, non-discrimination, and protection of sexual diversity
Spain on November 3rd, 2022
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 reputational problems. In this context, we want to detail these new laws: 10/2022 Law guarantee […]
The Draft Finance Bill for 2023 plans to reduce withholding tax obligations for foreign employers of French tax residents
France on October 23rd, 2022
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 new system applies to all French tax residents receiving French source employment income, regardless of […]
An original organization of working hours in France: “le forfait en jours”
France on October 12th, 2022
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 fixed annual working time in days (“forfait (annuel) en jours”). This type of working time […]
Amendments to the “Beckham Law” in the horizon for relocated employees in Spain
Spain on September 28th, 2022
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 to the Spanish Special Tax Impatriates Regime, applicable to qualifying employees relocated to Spain. There is no doubt […]