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Switzerland: Employer’s obligations under the Gender Equality Act

Flag 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

Flag 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. […]

New law in Spain for the equal treatment, non-discrimination, and protection of sexual diversity

Flag 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

Flag 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”

Flag 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

Flag 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 […]

Mobile Working, Home Office, or Teleworking, are they under the same regulations?

Flag on September 20th, 2022


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 consequences, especially for employers. Only the term ‘telework’ is defined by law. Pursuant to section […]

Non-Habitual Resident

Flag on August 22nd, 2022


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 has attracted many foreign workers to Portugal. General Overview In general terms, foreign-source self-employment or […]

“The Macron Scale” of employment law damages approved by Supreme Court.

Flag on June 21st, 2022


“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 that, in the case of unfair dismissal, an employee can only be awarded between a […]