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French Supreme Court Jurisprudence

Flag 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

Flag 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

Flag 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 […]

The Pension Schemes Act 2021 Receives Royal Assent

Flag 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

Flag 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?

Flag 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

Flag 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

Flag 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 […]