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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 […]

Fast-Track Work Permits For Audio-Visual Industry

Flag on September 6th, 2022

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 employed in the audio-visual sector has been introduced as a way of attracting investment. Recent […]

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 […]

Delays to UK worker visas: what can employers do?

Flag on August 21st, 2022

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 workers can start or remain in the UK for work. Here we analyse the reason […]

China Clarifies Cross Border Data Transfer Rules

Flag on July 29th, 2022

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 the term “personal information processing entity” to refer to an “organisation or individual that independently […]

5 things foreign employers should know about the French inbound expatriate regime

Flag on July 21st, 2022

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 tax residence to France are allowed to reduce their taxable professional income up to 50% […]

Dutch Government has announced its intention to limit tax relief on the 30%-ruling.

Flag on June 28th, 2022

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 tax.  The Dutch Government intends to introduce a maximum calculation base for the 30% tax free […]

“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 […]

Right to Work Checks have changed from April 2022

Flag on May 24th, 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 be carried out over video calls job applicants and existing workers could send scanned documents […]