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- China and Hong Kong - February 2019China: The New Individual Income Tax Law
China’s new Individual Income Tax Law (IIT) came into force as of 1 January 2019. This was passed in an effort to achieve a better income distribution, reduce the tax burden for taxpayers, as well as increasing the domestic consumption and to boost the economy.
- Poland - February 2019Poland: New rights to unionise for non-employees
As of 1 January 2019, a major amendment to the Polish Unions Act allows those working under non-employment arrangements such as civil law contracts or under self-employment are to unionise.
- France - January 2019French president allows tax-exempt bonuses between 11 December 2018 and 31 March 2019
On 24th December 2018 French President Emmanuel Macron passed a law allowing any private employer, including state-owned companies, to pay an exceptional tax-exempt bonus to employees.
- UK - November 2018UK Budget - key takeaways for HR practitioners
On 29 October 2018, the UK Chancellor delivered the 2018 Budget. This article provides an overview of the key developments relevant to HR practitioners.
- France - November 2018Changes to the laws governing posted workers in France
A new law passed in September 2018 made some significant changes to the laws governing the registration and reporting of the international posting of workers in France.
- China and Hong Kong - November 2018Significant changes to the elimination of double taxation in Hong Kong
For the 2018/19 tax year ending 31 March 2019 there are significant changes to claiming relief from double taxation for salaried tax payers.
- China & Hong Kong - November 2018Proposed changes to Chinese income tax laws have a significant impact on both foreign and local employees
A draft amendment on the PRC Individual Income Tax (“IIT”) Law has been released recently for public consultation. The main proposed changes include the following:
- Germany - November 2018New Social Security Contributions
The German Federal Cabinet has published the draft regulation confirming social security contributions for 2019. As provided for in the German Code of Social Law, important social security contribution ceilings are adjusted according to the rise in incomes in the year before last (2017).
- Czech Republic - November 2018Extensive changes impacting employment law in the Czech Republic in 2019
Employers will want to take note of proposed changes to sick leave provisions and extensive amendments of the Czech Labour Code.
- Netherlands - November 2018Dutch Budget 2018 - other tax and social security proposals
The Dutch Government has announced its plans for the tax year 2019 and future years. We examine the issues most relevant to Dutch employers and their employees.
- Netherlands - April 2018Term of validity 30%-ruling reduced from eight to five years
The Dutch government intends to reduce the term of validity of the 30%-ruling from eight to five years as from 1 January 2019. The proposal applies to both new and existing situations. It was accepted by the Cabinet on a proposal from the State Secretary of Finance. Acceptance of the proposal by the Dutch Parliament means that all 30%-rulings that have been ongoing for more than five years on 1 January 2019 will end abruptly.
- Netherlands - November 2017Dutch Budget 2018: new tax rates and bands, changes to the employment status of listed company non-executives, pensionable age change, and promises of clarity on contractor status
The Dutch Government has announced its plans for the tax year 2018 and future years. The issues most relevant to companies employing staff in the Netherlands are as follows.
- UK - November 2017Sending employees to the UK - six top tax tips
For those considering sending employees to the UK, there are several ways to reduce the employment costs with careful planning.
- Poland - November 2017Draft Polish legislation to implement GDPR includes the new workplace monitoring provisions
The Polish Ministry of Digitization has published a draft of a new Protection of Personal Data Act and its implementing Act which introduces changes in over hundred acts of law, including the Labour Code, in order to implement the new EU-wide General Data Protection Regulation (“GDPR”).
- Poland - November 2017New temporary residence permits for intra-corporate transfers
The Polish parliament is considering draft legislation that transposes the provisions of a 2014 EU Directive (2014/66/EU) relating to the entry and residence of third-country nationals in the framework of intra-corporate transfers (“ICT”).
- UK - November 2017Expansion into the UK – Immigration opportunities for overseas business, investors and entrepreneurs
There are a number of immigration routes specifically designed to facilitate investment in the UK whether by businesses or high-net-worth individuals – and most offer a route to permanent residence. So which immigration route is right for your business?
- Canada - November 2017Canada’s new ‘Global Skills Strategy’ streamlines immigration processing for highly-skilled high-tech workers
Canada’s new ‘Global Skills Strategy’ streamlines immigration processing for highly-skilled high-tech workers. Employers in high-tech fields can also be pre-approved to allow eased foreign recruitment. CETA’s immigration provisions will provide a number of benefits for EU workers and business visitors.
- Canada - November 2017The Canadian business immigration benefits for EU nationals following the Canada-European Union Comprehensive Economic and Trade Agreement
Canada implemented the Canada-European Union Comprehensive Economic and Trade Agreement, referred to as CETA, earlier in 2017. CETA’s immigration provisions will provide a number of benefits for EU workers and business visitors.
- Netherlands - November 2017Urgent changes to pension schemes required by 1 January 2018 changes to the legal retirement age
With effect from 1 January 2018, the legal retirement age for collective pension schemes (second pillar pension) will increase from 67 to 68 The increase of the legal retirement age is likely to result in pension schemes exceeding the maximum pension accrual causing the immediate taxation of the total pension rights, as a lump sum. Employers will therefore urgently need to amend their pension schemes before 1 January 2018 to avoid this outcome.
- France - July 2017Posting workers to France? New duties for host companies
Readers may recall our report on the particular complexities of posting workers into France. Recent legislation imposes additional controls and duties on companies in France which use posted workers (a “Host Company”).