French Supreme Court Jurisprudence
France on January 4th, 2021
According to European Union law (Case A-Rosa Flussschiff GmbH, C-620/15, April 27 2017) the regular issuance of an A1 certificate is protection against the criminal offense of undeclared work. The issuing of a regular A1 certificate is a presumption that the worker concerned is legally affiliated to the social security system of the Member State […]
Remote working in Belgium and Germany
Netherlands on January 4th, 2021
The Netherlands has concluded mutual agreements with Belgium and Germany on how to apply the double taxation agreements for cross-border employees under the COVID-19 measures. Due to the travel restrictions caused by COVID-19 measures, cross-border employees may face taxation of their employment income in their state of residence because of working at home, where the […]
Continuation of the fixed commuting allowance during COVID-19
Netherlands on January 4th, 2021
Employers may grant a tax-exempt fixed commuting allowance to their employees, dependent on i.a. commuting distance, travel frequency and EUR 0.19/km. Because of the current COVID-19 measures, employees preferably work at home as much as possible, which would have a negative impact, in principle, because of the much lower travel frequency. In order to address […]
Keller Menz excels with presence in law firm rankings for their employment law practice in 2020
Germany on January 4th, 2021
In June 2020, Keller Menz was named one of four “preferred law firms” in Munich (Kanzleimonitor, p. 141). Thomas Keller was named as a recommended lawyer based on recommendations by companies and in-house lawyers. In July 2020, Brand eins labelled Keller Menz as a “recommended law firm/ representation of the company” nationwide. In September 2020, […]
The Pension Schemes Act 2021 Receives Royal Assent
UK on January 2nd, 2021
The Pension Schemes Act 2021 (the Act) has received Royal Assent on 11th February 2021. The Act may well have an effect on corporate transactions given that the Act extends the powers of the Pensions Regulator to include the creation of new criminal offences which could catch employers on corporate transactions. There may be an […]
The Post Brexit Immigration System
UK on January 2nd, 2021
The UK officially left the EU on 31 January 2020 the transition period maintaining free movement for EU citizens ran until 31 December 2020. As of now, the Post Brexit Immigration Rules apply to all migrants, including those arriving from the EU. The Home Office has made announcements giving some clues as to what the new […]
Brexit Deal: What’s Changed?
UK on January 2nd, 2021
Immigration: Although the transition period has ended, EU Citizens will be able to enter the UK just using their passports until the end of September 2021. Now the transition period has finished, the Frontier Worker system offers EU Citizens who have already been travelling to the UK for work and who have not qualified under […]
Pensions – lump sum payment allowed as from 2022
Netherlands on January 2nd, 2021
Contrary to most European countries, accumulated pension capital cannot be paid to an employee in a lump sum under Dutch law. Accumulated pension capital must be paid in lifelong annuities from the retirement date. In order to give employees more freedom on how to use their pension capital, the Dutch Government has now proposed to […]
Obtaining Italian Citizenship
Italy on January 2nd, 2021
It is now possible to obtain Italian citizenship in shorter time. The Law Decree n. 130/2020, entered into force on October 22nd 2020, has reduced the time needed to define the procedures in order to obtain the Italian citizenship for the reasons of marriage or residence. These procedures, in fact, must now be concluded within […]
Consequences of lockdown measures due to COVID on taxable income for French tax residents
France on January 2nd, 2021
The year 2020 is over but will continue to have many consequences in 2021. As far as French tax residents are concerned, the lockdown measures and movement restrictions imposed over the year by the various governments which prevented many employees from travelling for business purposes will definitely impact the level of their 2020 taxable income […]