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22 posts found

Germany’s Proposed “New Self-Employment” – Key Takeaways for HR, Clients and Freelancers 

Germany is preparing significant reforms to the way self-employment is assessed under social security law, with a new optional “self-employment” status proposed from 1 January 2028.  Our German member firm, Keller Menz, explores what these changes could mean for HR teams,…
Posted on 13th May, 2026
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Special Protection for Pregnant Employees Under Examination – CJEU Strengthens Employee Rights Across the EU

Recent developments in EU case law are reshaping how German dismissal protection rules are applied, particularly in cases involving pregnant employees.  One of CELIA Alliance’s German member firms, Keller Menz, explores the implications of the CJEU’s latest judgment and what…
Posted on 23rd April, 2026
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Hidden HR Risk: Why Unused Vacation May Not Expire – and What Employers Must Do

Recent case law from the European and German courts has significantly reshaped employers’ responsibilities regarding statutory annual leave. Our German member firm, Keller Menz, reviews what these developments mean for employers and HR professionals in Germany.  The key points covered in this…
Posted on 2nd April, 2026
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French Finance Act 2026: Key Tax Changes for HNWIs

The French Finance Bill for 2026 was adopted by the Parliament on February 2, 2026 and enacted on February 19, 2026. One of our French member firms, Galahad Avocats, reviews how this impacts high-net-worth-individuals within France. The main measures of interest for professional income and high-net-worth individuals are: …
Posted on 24th March, 2026
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UK Share Plan Reporting 2026: Deadlines, Requirements and Key Steps for International Employers

UK share plan reporting obligations remain a critical compliance requirement for multinational organisations with employees in the United Kingdom. In this update, Abbiss Cadres, UK member firm of CELIA Alliance, outlines the key requirements and practical steps for 2026 reporting.…
Posted on 24th March, 2026
, in UK 
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EU Coordination of Social Security: New ECJ Standard for Calculation of “Substantial Activity”

Our German member firm Keller Menz, outlines the changes made from the 11 December 2025 judgement (C-743/23) from the European Court of Justice ruled that, under Regulation (EC) No 883/2004, all worldwide employment must be considered when assessing the 25% “substantial activity”…
Posted on 4th March, 2026
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German Social Security Contribution Ceilings Increase Significantly as of January 1st 2026

Our German member firm Keller Menz highlights the new German social security contribution ceilings and remuneration thresholds applicable as of 1 January 2026. Germany’s annual adjustment of social security figures results in a marked increase of several key thresholds for…
Posted on 10th February, 2026
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Cross-Border Remote Work: The New 34-Day Rule in the German–Dutch Tax Treaty

German member firm, Keller-Menz, shares recent developments in international tax law, bringing new flexibility and new responsibilities for cross-border remote work across Germany and the Netherlands.  Germany and the Netherlands have signed a protocol amending their Double Taxation Agreement (DTA), introducing a so-called “34-day…
Posted on 19th November, 2025
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UK Tax Authority Clarifies Social Security Contributions for Internationally Mobile Employees 

UK member firm, Abbiss Cadres LLP, shares news on the UK tax authorities issued new guidance on the social security contributions (National Insurance Contributions or ‘NICs’) applicable to internationally mobile employees (IMEs).  This long-awaited update confirms the UK’s preference for…
Posted on 12th November, 2025
, in UK 
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Management Packages: New mechanism provided for in the French Finance Bill for 2025 

The French Finance Act for 2025 is radically changing the tax and social security treatment of management packages.  This new regime applies to “the net gain realised on securities subscribed to or acquired by employees or corporate officers or allocated…
Posted on 21st August, 2025
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New UK rules announced for Non-Domiciled Individuals

The UK government is replacing the remittance basis tax regime available to non-domiciled individuals (the “Non-Domiciled Regime”) with a new Foreign Income and Gains tax regime.  The Non-Domiciled Regime has its roots in legislation dating back to the Napoleonic wars.…
Posted on 27th May, 2025
, in UK 
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Double taxation risk for non-resident executive corporate officers of French companies

Some French jurisdictions recently challenged the criterion of physical presence to allocate the right to tax salaries paid to non-resident executive corporate officers of French companies. According to the Versailles Administrative Court of appeal (October 18 2022, Axa Group Operations),…
Posted on 15th July, 2024
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Exemption of withholding tax obligations for foreign employers of French tax residents

Additional guidelines on the scope and consequences of the measure. Further to our article dated 23rd October 2022, the Finance Bill for 2023 in its adopted version abolished the obligation to withhold wage tax at source some foreign employers of…
Posted on 20th March, 2023
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Application of the inbound expatriate tax regime to employees returning to Italy from a posting abroad

Requirements for applying the inbound expatriate tax regime According to the rules regulating the inbound expatriate tax regime in Italy, employees are subject to tax on 30% of their Italy sourced employment income, assimilated income and income from self-employment, where…
Posted on 21st February, 2023
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5 things foreign employers should know about the French inbound expatriate regime

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…
Posted on 21st July, 2022
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The requirement to make an annual Individual Tax Settlement for 2021 during March-June 2022

Individual taxpayers who were tax residents in China in 2021 may be required to handle the Individual income tax (“IIT”) annual settlement for the year 2021 from 1 March 2022 to 30 June 2022. On 8 February, the State Administration…
Posted on 3rd January, 2022
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The Netherlands: Dutch Budget 2022 – New Tax brackets and Tax Free Allowances

Dutch wage tax rates have been updated in the Dutch Budget 2022 as have the tax free limits of the Employment Costs Scheme which allows employer to provide tax free allowances and benefits in kind to employees. New Dutch income…
Posted on 3rd January, 2022
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A look at Italy’s attractive new tax regimes for inpatriate workers and pensioners

Back in 2019 and 2020 new, attractive tax regimes were launched for both employees and self-employed workers, and pensioners who transfer their tax residency to Italy. The Covid pandemic somewhat obscured the new regimes as permanent international moves, as opposed…
Posted on 3rd January, 2022
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Netherlands – Change of tax allocation rules for severance payments in cross-border situations

After 5 February 2022, the right to levy tax on severance payments in cross-border situations will no longer be based on the allocation of taxation rights over the last twelve months of the employment. Instead (in principle), it will be…
Posted on 3rd January, 2022
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New tax regime in Belgium for inbound taxpayers

On 1 January 2022, a new tax regime came into force in Belgium for inbound employees, directors and researchers. The new regime provides for greater legal certainty (as opposed to the “old” ex-pat tax regime) for employers and qualifying employees/directors.…
Posted on 3rd January, 2022
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Netherlands – A new tax exempt working from home allowance

Since 1 January 2022, employers can provide a tax exempt ‘working from home allowance’ of EUR 2 per working day. The allowance is intended to cover any additional expenses incurred when working at home (heating, coffee/tea etc.). This working from…
Posted on 3rd January, 2022
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France introduces an exceptional tax on high net income taxpayers

As part of the austerity plan started in 2011, the Finance Act for 2012 introduces an exceptional tax to be levied on those individuals with annual net taxable income exceeding EUR 250,000. The new tax is to be levied both…
Posted on 1st January, 2012
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