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  • Home
  • About Celia
    • Global Reach
    • How we work with you
    • Working with other advisers
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    • Member Profiles
      • Loyens & Loeff - Belgium
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      • Keller Menz
      • Loyens & Loeff - Luxembourg
      • Loyens and Loeff - Netherlands
      • Soltysinski Kawecki & Szlezak
        • Roch Palubicki
      • PRK Partners - Slovakia
      • Abbiss Cadres
      • Loyens & Loeff - Switzerland
      • France
        • Fidere Avocats
          • Geoffroy de Raincourt
          • Amandine Goncalves
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          • Stephanie Le Men-Tenailleau
          • Nicolas Pregliasco
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  • Where we are
  • News
    • CELIA News
      • CELIA Alliance welcomes leading Polish law firm Soltynski Kaweck & Szlezak (SK&S)
      • Leading Immigration lawyer joins UK member Abbiss Cadres
      • UK member Abbiss Cadres expands its immigration and pension expertise
      • New Member Firm Setterwalls
      • CELIA member Loyens & Loeff launches Benefits Bits
      • Setterwalls office relocation
      • Keller Menz office relocation
      • PRK Partners receive prestigious Employment Law award
      • SK&S's Polish Employment & Tax practices recommended by Chambers & Partners, Legal 500 and World Tax Review
      • Keller Menz recommended in leading German legal guide
      • CELIA Alliance interview with Global Benefits Vision
      • CELIA welcomes Maisto e Associati - Italian tax specialist
      • CELIA welcomes Maisto e Associati - Italian tax specialist
      • CELIA member PRK Partners is regional firm of the year
      • CELIA Alliance member PRK Partners is named Czech Law Firm of the Year 2013
      • CELIA Alliance member PRK confirms its position as best domestic law firm in the Czech Republic
      • CELIA Alliance welcomes Norwegian member firm Haavind
      • CELIA Alliance member SK&S ranks second as 'Largest Tax Advice Firm' in Poland
      • SK&S’s Polish Employment & Tax practices recommended in latest Legal 500 edition
      • Loyens & Loeff wins 'Best Tax Law Firm' and “Best Employment Law Firm” awards for Belgium
      • Prominent business psychologist joins UK member Abbiss Cadres
      • CELIA Alliance welcomes new member firm in France
      • CELIA Alliance welcomes new member RsA Asia in China
      • CELIA Alliance welcomes new member Anssen Consulting Limited in Hong Kong
      • CELIA Alliance welcomes new member Anssen Consulting Limited in Hong Kong
      • Member firm PRK Partners Chambers Ranking 2016
      • Member firm SK&S recommended in Chambers Europe 2016
      • member firm RsA Asia enters American Institute of CPAs
      • Fidere Avocats win "up and coming" employment law firm award at the Trophées du Droit
      • NEW: Employment in the Netherlands: a practical guidebook
      • CELIA Alliance welcomes new member PZI International Consulting in the USA
      • UK CELIA member, Abbiss Cadres, listed in The Times Best Law Firms 2019
      • CELIA Alliance expands to Canada with addition of Kranc Associates
      • KELLER MENZ hires Employment Law and Compliance Expert
    • International News
      • ECA International events 2012
      • Deadline for filing annual return forms for approved and unapproved share plans
      • Increase in employment tribunal award limits and statutory payments
      • Pensions update auto-enrolment
      • Employment aspects of the revised City Code on Takeovers and Mergers (the "Takeover Code")
      • Legal and tax advice from non-lawyers must be disclosed
      • New arrivals and failure to notify UK tax liability
      • The new Hungarian labour code
      • A new retrospective federal inheritance and gift tax?
      • New Swiss/Dutch Double Taxation Treaty
      • Redundancy, selection and age discrimination
      • UK tax a look forward to 2012
      • Entitlement to a bonus following notice of termination
      • CELIA Alliance welcomes Norwegian member firm Haavind
      • ILO to hear Solidaritys complaint
      • Shared parental leave brings new complications for employers
      • Amendment of the Dutch European Works Councils legislation implements Directive changes
      • Carried forward holiday and new restrictions for the long-term sick
      • Increase of withholding tax on dividends and interest
      • The 30% ruling amended
      • Exemption from social security contributions on termination payments reduced
      • Scope of new exit tax further extended
      • French Supreme Court specifies the conditions under which GPS may be used to monitor an employee
      • France introduces an exceptional tax on high net income taxpayers
      • Swiss residents may claim reduced withholding tax rates on gains from the sales of French property
      • Reforming executive pay - Government proposals and investor concern
      • Employment Law Changes
      • Amendment to the Labour Code
      • Long awaited tax reforms announced by the Government
      • New Labour Code Submitted to Parliament
      • Employees residing abroad and holding an employment contract with a Swiss resident employer, but not working on Swiss territory are not subject to Swiss tax at source
      • Proposed increase in Social Insurance contribution ceilings for 2012
      • The first prosecution under the UK Bribery Act 2010
      • Uncapped awards for failure to inform and consult on transfer of UK undertakings
      • Emmanuel Jaegle
      • Courts power to imply a principle of a good faith into employment contracts
      • Stock options and severance indemnities
      • Tax treatment of board directors - office staff, office space and cars
      • Further tightening for the 30% ruling for incoming expatriates
      • Wider employee share scheme exemptions from Prospectus Directive requirements now in force
      • Welcome news - UK £30,000 Remittance Basis Charge is a creditable tax for US taxpayers
      • UK Pensions - Act now to avoid reduction in the lifetime allowance of tax free pension benefits
      • Increase of qualifying period for unfair dismissal and introduction of Tribunal fees to "increase competitiveness"
      • Agency Workers Regulations in force from 1 October 2011
      • Dutch Budget 2018 - other tax and social security proposals
      • Extensive changes impacting employment law in the Czech Republic in 2019
      • Transfer of part of an undertaking to an affiliated company abroad prevented fair redundancy dismissal
      • Additional Premiums for work on Public Holidays such as Easter Sunday and Whit Sunday
      • Request to take language lessons without time-off or payment of the costs is not unlawful discrimination due to ethnic origin
      • Monetary claims for compensation for untaken holiday can be validly excluded
      • UK Immigration Update
      • Carrying forward holiday entitlement accrued while on sick leave
      • Challenging the status of self-employed contractors
      • Funds in Swiss bank accounts to be taxed from 2013
      • France introduces several tax restrictions as part of austerity plan
      • 'Ordinary residence' a look at the proposed new test
      • Are your partners and LLP members really employees? Court raises spectre of employee liabilities
      • Proposed new statutory residence test some reflections
      • Federal government and states consider extension of tax free pension contribution to posted workers
      • Changes in the tax treatment of 'extra payments' to the purchase expenses of a company car
      • Changes to benefit in kind charges for home to work company car travel
      • Income Tax Expenses for a home office may now be tax deductible
      • Double taxation
      • Social Security Agreement between Switzerland and India
      • Draft foreign asset form released by the IRS on 8 June 2011
      • New wealth, trust and exit taxes for individuals but tax on second homes is dropped
      • Guidance on the new social security treatment of termination payments issued
      • Social Security Agreement between Switzerland and India
      • New Federal Law on the taxation of employee shareholdings
      • New list of daily allowances for foreign business trips during 2011/12
      • Immigration crackdown on sponsor breaches predicted
      • When is the notice of termination of employment effectively received by the employee?
      • New income tax surcharge on stock option payments and variable compensation for managers of financial entities and clarifications on scope issued
      • New deduction rules for share based compensation plans of Italian enterprises adopting IAS/IFRS
      • Agency Workers Regulations final guidance published
      • Proposed new residency test - complexity replaces uncertainty?
      • Federal government and states consider extension of tax free pension contribution to posted workers
      • Changes to benefit in kind charges for home to work company car travel
      • Income Tax - Expenses for a home office may now be tax deductible
      • Double taxation
      • Social Security Agreement between Switzerland and India
      • Draft foreign asset form released by the IRS on 8 June 2011
      • New wealth, trust and exit taxes for individuals but tax on second homes is dropped
      • Guidance on the new social security treatment of termination payments issued
      • New Federal Law on the taxation of employee shareholdings
      • New list of daily allowances for foreign business trips during 2011/12
      • Immigration crackdown on sponsor breaches predicted
      • When is the notice of termination of employment effectively received by the employee?
      • New income tax surcharge on stock option payments and variable compensation for managers of financial entities and clarifications on scope issued
      • New deduction rules for share based compensation plans of Italian enterprises adopting IAS/IFRS
      • Agency Workers Regulations - final guidance published
      • Proposed new residency test - complexity replaces uncertainty?
      • The UK Bribery Act came into force on 1 July 2010 as the FSA announces a corruption review
      • Insured benefits and the State Pension Age
      • The recast European Works Council ("EWC") Directive came into force on 5 June 2011
      • Working in different EU countries can create pension entitlement in multiple states
      • Working in different EU countries can create pension entitlement in multiple states
      • New OECD Model Tax Convention - examining the new definition of "employer" in Article 15
      • UK Bribery Act Training - "Managing the risks"
      • New OECD Model Tax Convention - examining the new definition of "employer" in Article 15
      • Repeal of the Default Retirement Age ("DRA")
      • UK Budget 2011
      • Supreme Court rules on tax exemption for multiple payments for termination of multiple Group positions
      • Major consequences for French tax residents who fail to disclose foreign bank accounts
      • French Tax Residency Test: French Supreme Court sheds new light on the applicable Rules
      • Dutch "Heineken case" extending transfer of undertakings legislation to posted workers has EU-wide impact
      • Dutch "Heineken case" extending transfer of undertakings legislation to posted workers has EU-wide impact
      • EU social security regulations expanded to cover non-EU nationals - UK and Danish opt-outs raise possibility of double liability
      • EU social security regulations expanded to cover non-EU nationals - UK and Danish opt-outs raise possibility of double liability
      • HMRC to fine small and medium sized businesses up to £3,000 for failing to keep proper records
      • UK Bribery Act Guidance published organisations doing business in the UK have until 1 July 2011 to ensure compliance
      • Draft guidance on Regulations extending employment protection to Agency Workers
      • Victimisation claims covered by judicial immunity
      • Self Assessment Tax - new regime significantly increases penalties for late filing
      • Looming deadline for filing annual return forms for approved and unapproved share schemes
      • The proposed new Scotland Act - How UK business may be affected
      • New Paternity Leave Rules
      • ECJ decision to increase premiums for insured and other benefits
      • ECJ decision to increase premiums for insured and other benefits
      • CELIA welcomes specialist US Tax member
      • Limitation period for personal injury limits employers' exposure to claims
      • IRS targets non-compliant US ex-pats as the clock for voluntary disclosure ticks down
      • Is an employee's illness to be mentioned in an employer's reference?
      • Employees may not claim a deduction for payments under car-hire contracts
      • Agency workers providing services to more than one end-user client to benefit from additional subsistence deductions
      • International travel expenses deduction held at 2010 level for 2011
      • Constitutional challenge to time limit for tax deductible subsistence expenses fails
      • UK: Government guide to maternity and new additional paternity leave rights
      • UK: Government considers making it easier to dismiss employees
      • UK: Breaking news - New CEBS guidelines published on 10 December
      • UK: Breaking news - New CEBS guidelines published on 10 December
      • UK: Bribery Act 2010 - ALERT - Are you compliant?
      • UK: The EHRC have published draft Codes of Practice on the Equality Act 2010 (the "Act")
      • UK: UK Enterprise Management Incentives ("EMI") schemes and foreign companies
      • UK: Amended Prospectus Directive finalised - extended exemption for employee shares schemes
      • UK: Employers may withhold discretionary bonuses even where performance is satisfactory
      • UK: 2011 "Budget" date announced for review of UK fiscal regime
      • UK government announces new cap on number of migrants to the UK
      • CRD 3 and restrictions on remuneration in the financial services sector
      • CRD 3 and restrictions on remuneration in the financial services sector
      • UK: Court of Appeal refuses to extend legal professional privilege ("LPP") to non-lawyers
      • EU: Proposals for the protection of personal data finally published by the European Commission (the "Commission")
      • EU: Proposals for the protection of personal data finally published by the European Commission (the "Commission")
      • UK: Effective date of termination of employment - impact on incentive plans
      • UK: Ability to compromise discrimination claims under the Equality Act 2010 in doubt
      • Switzerland: Cancellation of discounts for employee stock options
      • Swizerland: Dismissal without notice - a very high hurdle to justify
      • Switzerland: Improved planning opportunities for employees taxed at source
      • Netherlands: New rules for trading of non-listed employee stock
      • Germany: German social security contributions for 2011
      • Germany: Parental leave periods do not count towards company pension payments
      • Germany: Expenses claim for temporarily posted employees
      • Denmark: Revocation of tax treaty between France and Denmark: practical implications
      • Denmark: Revocation of tax treaty between France and Denmark: practical implications
      • Belgium: New US/Belgian agreement clarifies double taxation of pensions
      • Belgium: New US/Belgian agreement clarifies double taxation of pensions
      • France: Tax and social withholdings increases for 2011
      • International mobility: HMRC announces interim update on residence and tax liability (booklet IR 20)
      • Income Tax: 22 million UK basic rate tax payers to be £120 better off
      • International Assignments: Ratification of new UK - Netherlands double tax treaty
      • Compensation & Benefits: HM Revenue & Customs update Employee Share Schemes User Manual ("ESSUM")
      • Employment: New criminal offences to counter corporate corruption
      • Netherlands: Holiday entitlement during sickness - Netherlands legislation breaches European law
      • Compensation & Benefits: New Sharesave bonus rates
      • Immigration: Tougher immigration criteria for migrant workers
      • International Assignments: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement
      • Germany: Extension of short-time compensation scheme in 2010
      • Compensation & Benefits: EMI options
      • Germany: Tax treatment of costs incurred by employer for vocational training of employees - reversal of previous position
      • Employment: Compensation can be reduced for earnings
      • USA: IRS issues guidance on new exit tax
      • Germany: New wage tax bulletin from Ministry of Finance for tax deductions in 2010
      • Germany: Wage tax: Glasses may be provided tax free, subject to conditions
      • Netherlands: Restricted scheme for part-time unemployment benefits introduced from 20 July 2009
      • Compensation & Benefits: Thomson Online Benefits publish Employee Rewards Watch 2009
      • France: New France-UK dual tax treaty
      • France: New French employer super-tax on banker's bonuses
      • Employment: New measures crack down on unpaid tribunal awards
      • Employment: Continuity of employment preserved in pre-pack sales
      • Malaysia: Double tax agreement: exchange of information protocol signed to UK/Malaysia agreement
      • Employment: Workers can reclaim holidays lost to sickness
      • Germany: New limits on variable pay arrangements
      • Expatriates: New Tier 1 application forms
      • International Assignments: Important changes to the UK's points-based immigration system
      • International Assignments: A review of the special tax regime for expatriates
      • Compensation & Benefits: National minimum wage rises (slightly)
      • Germany: Distinction between capital gains tax and wage tax treatment clarified
      • Tax/Social Security: New P45 forms
      • France: Golden parachutes: New tax and social security treatment
      • Employment: Increases to statutory minimum holiday entitlement
      • Netherlands: Important guidelines from the Ministry of Finance issued regarding the concept of 'factual employer' in double tax treaties
      • Employment: Equality Act passed
      • Compensation & Benefits: EU Commission proposes exempting all employee share schemes from the Prospectus Directive
      • International Assignments: Double tax agreement - new exchange of information protocol to UK/Switzerland agreement signed
      • Germany: Tax exemption for non standard working hours is restricted
      • Compensation & Benefits: New levy on workplace parking
      • Germany: Smoke-free workplaces introduced...but not necessarily in restaurants
      • Employment: Paternity leave extension shelved
      • Belgium: Stock options: extension of exercise period with no tax consequences
      • France: Termination of a foreign secondment: Repatriation and reintegration obligation
      • Employment: Government to consult on extension of the right to claim flexible working
      • Compensation & Benefits: UK income tax and social security - the new realities
      • Netherlands: Budget proposals 2010 - new expenses scheme
      • Employment: Consultation on regulation of contingency fees in tribunal cases
      • Employment: Equality Bill to reverse Malcolm
      • Employment: Increase in Statutory Sick Pay and Statutory Maternity Pay rates
      • Germany: German unification "solidarity surcharge" held to be unconstitutional
      • Germany: Travel costs - welcome new rule on mixed business/non-business expenses
      • Employment: High Court rules default retirement age of 65 is lawful
      • Germany: Agreed position on the taxation of redundancy payments as between Germany and Belgium, the Netherlands and Switzerland not valid
      • Employment: Consultation on gender pay reporting in the private sector - a first step before mandatory reporting
      • International Assignments: US - IRS issues guidance on new exit tax
      • Germany: Payment for reduction in working hours similar to redundancy payment
      • Employment: Information Commissioner hikes annual data controller notification fees
      • Switzerland: A guide to living and working in Switzerland as a foreign individual
      • Compensation & Benefits: Statutory holiday pay for workers on long term sick leave
      • International Assignments: Termination of a foreign secondment: Repatriation and reintegration obligation
      • Compensation & Benefits: OFT takes anti-money laundering ("AML") role
      • Employment: New paternity rights available for new and adoptive parents from 3 April 2011
      • Employment: Pre-judgment interest in discrimination cases reduced
      • Netherlands: Budget changes for 2010, 2011 and 2012
      • Belgium: New tax position on cashing out of stock options raises planning opportunities
      • Germany: Obligation to pay full social security contributions for trainees
      • Compensation & Benefits: National minimum wage set for a small rise
      • Compensation & Benefits: Extension to paternity leave revisited - employers fear administrative burdens and scope for fraud
      • Employment: Government brings forward review of default retirement age
      • International Assignments: New France-UK dual tax treaty
      • Netherlands: New employer tax charge on pension contributions for high earners
      • Germany: New legislation on Executive compensation in German public companies
      • Expatriates: A8 workers registration scheme extended
      • France: A review of the special tax regime for expatriates
      • Employment: Repeal of statutory dismissal and grievance procedures
      • International Assignments: How to manage international assignments
      • Employment: Changes to European Works Council regulations
      • Employment: Updated guidance on managing workplace stress
      • Portugal: Special tax regime for inbound employees
      • International Assignments: Deadline for UK personal income tax returns looms
      • Germany: No entitlement to statutory severance payment where employee files a claim for unfair dismissal
      • Compensation & Benefits: Employment trends survey reveals extent of workplace belt tightening
      • Germany: Travel to work using a company car by home workers may be a taxable benefit
      • Employment: Mentoring scheme to increase numbers of female non-executive directors in FTSE
      • Netherlands: Ratification of new UK - Netherlands double tax treaty
      • Germany: Employee has to reclaim prior year tax paid in error by their employer by filing a tax return
      • Employment: EAT rules "field breaks" count toward annual leave
      • Employment: More employees get the right to request flexible working
      • Compensation & Benefits: 3 top ways to achieve legitimate tax efficiencies
      • Employment: Significant changes to the UK points-based Immigration Rules from 6 April 2010
      • Employment: Offshore workers - "field breaks" count toward annual leave
      • Netherlands: Bill regarding the taxation of "lucrative interests"
      • Switzerland: Double tax agreement - new exchange of information protocol to UK/Switzerland agreement signed
      • Compensation & Benefits: New personal pension accounts regime
      • Germany: Social security and gardening leave- new rules from 1 July 2009
      • International Assignments: Substantial changes to EU social security regulations in May 2010
      • Employment: Proposed Equality Act: Codes and new guidance in development by EHRC
      • Compensation & Benefits: Greater scope to challenge service-related pay criteria
      • Compensation & Benefits: Publication of proposals from EHRC to reduce gender pay gap - voluntary participation encouraged from employers "straight away"
      • Employment: Equality Bill Update: responses to consultation on multiple discrimination proposals published
      • Compensation & Benefits: Total Reward - What does success look like?
      • Employment: Redundancy pay increase from 1 October 2009
      • Employment: Equality Bill 2009 - a wide-ranging reform of discrimination legislation
      • Compensation & Benefits: New PAYE penalty regime from April 2010
      • International Assignments: A guide to living and working in Switzerland as a foreign individual
      • Employment: Application of UK employment legislation to a worker travelling from one place to another
      • Imminent changes to UK Immigration system require immediate action
      • Expatriates: New rules for non-UK domiciled and not ordinarily resident taxpayers
      • Employment: Reduced compensation limit for unfair dismissal from February 2010
      • International Assignments: Online filing now mandatory for employers with 50 employees or more - new penalty regime
      • Employment: Government reveals new "fit notes"
      • Compensation & Benefits: Prospectus Directive - proposed exemption for employee shares schemes - yet further changes!
      • Compensation & Benefits: UK Enterprise Management Incentives ("EMI") schemes
      • Employment: New "fit notes" to take effect in April 2010 - underlying aim to encourage return to work
      • Employment: Using length of service criterion in redundancy selection
      • Compensation & Benefits: An extra bank holiday in 2012!
      • Compensation & Benefits: Normal minimum pension age set to rise to 55 from 6 April 2010
      • Compensation & Benefits: Amendment to AIM rules to now require disclosure of directors' remuneration
      • Employment: The High Court limits damages in wrongful dismissal cases
      • International Assignments: Amended HMRC arrival procedures for expatriate employees
      • USA: US company gives shareholders a vote on pay
      • Employment: Government launch "helpline" on government enforced employment rights
      • Compensation & Benefits: ABI - New Executive Remuneration Guidelines and "position paper" echo the risk agenda and discourage tax-planning for executives
      • Compensation & Benefits: Information Commissioner's Office gets teeth
      • Employment: 42 year old banker wins age discrimination claim
      • Compensation & Benefits: Corporate Governance - what now for listed non-financial services companies?
      • International Assignments: Short term business visitors and PAYE
      • Compensation & Benefits: EU Commission now narrows Prospectus Directive exemption for employee share schemes
      • Compensation & Benefits: 3 top ways to achieve legitimate tax efficiencies - and an Invitation
      • Employment: Changes to rates from 1 October 2009
      • Compensation & Benefits: Incomplete disclosure of facts may result in both formal and informal tax rulings being withdrawn
      • Employment: "Whistle-blowing" - employment tribunal power to inform regulators
      • International Assignments: Residency in the UK- where are we now?
      • Compensation & Benefits: Pensions reforms - new disclosure rules for tax avoidance schemes
      • International Assignments: A new concealed tax on sport?
      • Compensation & Benefits: Revised European social security legislation from 1 May 2010
      • Compensation & Benefits: Financial Services Bill - stringent powers for FSA in relation to all financial services sector remuneration
      • Compensation & Benefits: UK income tax and social security - the new realities
      • Employment: Consultation equal treatment of agency workers
      • Compensation & Benefits: Childcare vouchers to lose tax and National Insurance Contribution exemptions
      • Compensation & Benefits: Online filing of share schemes returns for year ended 5 April 2010 - deadline 6 July 2010
      • Compensation & Benefits: Enterprise Management Incentives ("EMI") schemes
      • Employment: Clarification of territorial scope of race and age discrimination legislation
      • Compensation & Benefits: Update on proposed auto-enrolment pension reforms
      • Compensation & Benefits: Clarification of entitlement to holiday pay upon termination - contractual claim not brought under Working Time Regulations
      • Compensation & Benefits: FRC issues final report on corporate governance and commences consultations on draft revised Combined Code and a new stewardship code
      • Employment: New regulations to implement the Temporary Agency Workers Directive
      • Employment: A reminder of the importance of communication in redundancy situations
      • Employment: Consultants subject to implied duty of confidentiality
      • Compensation & Benefits: Government issues concession on childcare vouchers, "not a U turn"
      • Employment: New legal right to request time off to train
      • Compensation & Benefits: New HMRC 'rights' Charter
      • Employment: Revised guidance for injury to feelings compensation
      • Employment: Compulsory retirement age for all civil servants to be scrapped by 2010
      • International Assignments: Double tax treaties
      • Compensation & Benefits: Employee Benefit Trusts (EBTs) - anti-avoidance update
      • Compensation & Benefits: HMRC issues new guidance on Share Incentive Plans
      • Compensation & Benefits: The post-Walker corporate governance environment
      • Employment: EU social partners agree to increase parental leave
      • Compensation & Benefits: Report published on risk governance in non-financial service companies
      • Compensation & Benefits: New company car mileage rates
      • New laws on employing third country nationals
      • Amendments to health and safety law
      • Strict deadline for claims under the Equal Treatment Act
      • Overtime may be payable contrary to an express contractual provision to the contrary
      • Establishing the identity of protected severely disabled employees
      • Dutch tax amendments target high earners and "excessive" severance
      • Aggressive disclosure regime for bank accounts and life insurance contracts held outside of France
      • Increase of social contributions rates on capital income hits share plans
      • Belgian implementation of the Blue European Labour Card
      • Romania - Taxation of the income earned by non-resident individuals in Romania
      • Selection for redundancy - some useful guidance
      • HMRC ramps up the pressure on dual contracts
      • Admin - Reminder - HMRC's deadline for annual reporting of share-related events
      • Parent companies owe a duty of care to employees of subsidiary companies
      • Court issues guidance on when it is appropriate to suspend employees for misconduct
      • Employment law changes announced
      • EMI options - the individual limit increases to GBP250,000
      • High Court holds employers may be bound to pay bonuses communicated to employees
      • Poland - Social security - posting or multistate employment?
      • Switzerland - New law on employers' reporting obligations with respect to employee shareholdings
      • Switzerland implements EC Social Security Regulations
      • German court to clarify whether double taxation agreements bind the German legislator
      • Poland - Extending employment protection following the proposed increase in retirement age
      • Employees who are sick during their holiday can take that holiday entitlement at a later date
      • UK ordinary residence
      • UK immigration - change and more change
      • UK immigration - changes to applications from overstayers
      • Sick employees need not request carry-over of holiday entitlement
      • HMRC issues guidance on share-based payments made after the cessation of employment
      • Electronic NICs elections for share plans ease the paper burden
      • Pensions reform - auto-enrolment - inducement and prohibited conduct
      • Shares in exchange for employment rights
      • Higher standards justify instant dismissal for key employees
      • Time limit to claim damages for discrimination
      • The German Federal Labour Court overturns the practice of denying pay in lieu of holiday not claimed in the holiday year
      • Further increases to the tax burden on compensation items
      • Dutch budget for 2013
      • Employer's Preventive Measures Against Potential Criminal Liability
      • Employment Law News Round-up - Slovakia
      • Seminar - How flexible is your workforce?
      • LLP member found not to be a worker - is there a gap in your compliance documents?
      • Employment Law News Round-up - Poland
      • Flexible working to be extended to all employees
      • NIC not due where employee meets cost of benefit in kind
      • Employee ownership in exchange for reduced employee rights
      • Your business and employment law
      • CELIA Alliance welcomes US tax compliance member Jade Associates
      • New social security rates announced
      • Final draft legislation on statutory residence test published
      • Tax relief for overseas workdays is extended
      • Major tax rises for 2013
      • Major amendments to the Labour Code extend employment protection rights
      • French Finance Bill 2013 - Do you need to review your compensation policy?
      • New legislation on the taxation of share-based employment income
      • Changes to unfair dismissal protection
      • Tax relief is due on claw back of bonus
      • Employment tax and social security contributions - what changed on 1 January 2013?
      • Employment Law Update
      • 30% tax ruling no longer limited to one employment relationship
      • Flexible working Code and Yahoo's ban on home-working
      • Calling half time on 2013
      • Employee shareholders
      • All change for collective redundancy rules
      • Payment in settlement of unexercisable options ruled to be taxable income
      • New tax approach to share-based employment income for globally mobile employees
      • Employee voice and sustaining business success
      • Retirement Clauses in Collective Agreements and Employment Contracts are lawful
      • Change in the status of supply of agency workers
      • Equal treatment in the provision of benefits
      • Swiss Federal Council moves to further limit the number of migrant workers to Switzerland from EU-17 States
      • The Swiss Federal Supreme Court rules that bonuses for high earners can be subject to forfeiture
      • Salary disclosure requirements to be introduced for short term business visitors to Switzerland
      • Judgment of the Constitutional Tribunal - benefits of the employee reinstated at work
      • Proposal to adopt a new "anti-crisis" law
      • Proposed changes - contributions on the remuneration of a supervisory board member
      • Pension reforms overview and reminder
      • Wage tax/social security - withholding obligations for non-Dutch employers
      • Dutch 30%-tax ruling under review by European Court of Justice
      • The Swiss Federal Supreme Court rules on social security obligations
      • Recent Changes in Czech Employment Law
      • Modern Migration Policy Act heralds faster procedures and new obligations for employers
      • Changes in the Labour Code - working time
      • New flexible working rights - is your UK business flexible enough?
      • The 75% tax is back
      • Temporary workers must be counted for unfair dismissal protection
      • Delay to unemployment benefit reforms and changes to dismissal laws
      • Far-reaching reforms to directors' pay in the UK
      • Swiss courts rule electronic surveillance by spyware unlawful
      • New act on protection of personal data
      • Transferees not bound by collective agreements - the UK perspective
      • Serious Fraud Office brings its first prosecution under the Bribery Act 2010 with more to come
      • Netherlands - Foreign workers may become liable to paying Dutch car tax
      • New guidelines - Dutch Ministry of Finance brings more clarity in 30%-tax ruling
      • UK Chancellor's Autumn statement 2013: Good news for employee share ownership and other welcome tax breaks
      • Another victory for the UK Revenue against income tax avoidance
      • Major Impact of the New Civil Code on Czech Labour Law
      • Dutch Finance Minister opens consultation on proposed Financial Sector Remuneration Policy Act
      • Luxembourg increases tax benefits of inpatriate regime
      • Dutch work permit rules for non-EU workers are set to tighten
      • Temporary 16% employer tax retained for 2014
      • Netherlands and Germany agree Treaty to Combat illegal Cross-border working
      • "Off the record" discussions in the UK
      • New regulations for child care leave
      • President stops legislation to impose sectoral collective bargaining
      • Revised double tax treaty between Belgium and China soon to be published
      • Romania addresses unfair tax treatment of EU/EEA resident workers
      • New fines for illegal employment
      • Construction industry: Main contractor liable for employment breaches of its subcontractors
      • Swiss Employment Act not applicable to foreign employment relationships
      • Wealthy foreign nationals may be eligible for Dutch residence permit
      • Important change to collective consultation required on redundancy
      • New salaried member tax rules create significant uncertainty for LLPs
      • Global mobility specialist, Tim Wells, settles on Abbiss Cadres
      • UK Fund Manager Remuneration - New tax rules for LLPs
      • Non-resident workers required to register with municipality to obtain Tax ID
      • Permanently leased temporary workers are not the end-user's employees
      • Dutch government publishes addendum on legislation concerning accrual of pension rights
      • "Per diems" paid to an employee seconded abroad may be subject to social security contributions
      • New developments in Dutch immigration law
      • No maternity leave in Europe for 'commissioning' mothers
      • Extension of applicability of sector collective bargaining agreements
      • Sickness Benefits for Employees
      • Dutch Lower House passes Work and Social Security Act
      • Employment Law Update - Poland
      • New salary requirements for highly skilled migrants
      • Collective redundancies and transfer of undertakings in the UK - what has changed?
      • Early conciliation before employment claims
      • France amends (again) the tax regime of capital gains derived from the sale of shares
      • Social Security Contribution Rates for 2014 announced
      • New proposals regarding whistleblowing
      • European Commission regards the 150-kilometre requirement as contrary to EU law
      • Dutch Supreme Court rules that the 30% tax ruling should not apply in respect of an additionalnon executive directorship
      • Non-Dutch social security schemes must be considered for Dutch employment tax calculation
      • Belgian tax law changes impact non-residents
      • Polish Labour Code contravenes equal treatment of fixed term workers
      • Dutch lower court rules on 16% crisis tax
      • Polish Supreme Court gives a broad interpretation of the non-compete clause
      • New Case Law on 30% Ruling
      • Dutch Ministry of Finance publishes new guidelines on reimbursement of business travel expenses
      • Dutch Supreme Court rules on taxation of excessive leaving bonuses
      • New law changes some rules for Restricted Stock Units and Performance Shares awards
      • Work-related expenses scheme compulsory as of 2015
      • Rules for obtaining a residence permit for wealthy foreign nationals revised
      • Paying commission during holiday
      • Share plans - new registration and online filing regime in the UK
      • Minimum wage to be introduced in Germany from 2015
      • Risk of double payment of social security contributions due to the retrospective determination of applicable legislation
      • Wife inherits dead husband’s holiday pay
      • New rules on French unemployment benefits may affect negotiated terminations
      • Employers need to act on Dutch pension changes from January 2015
      • Employment law update - Poland
      • Employment law update - Slovakia
      • EU, EEA and Swiss nationals no longer required to register with Dutch Immigration Authorities
      • Dutch tax changes from 2015
      • Employer Social Security rates reduced in Romania with effect from 1 October 2014
      • Dutch employee not required to pay Dutch tax for money earned in Germany
      • Dutch law set to change on employer deductions for hired contractors
      • German Social Security Rates for 2015
      • Dutch government to change the Minimum Wage Act
      • 2015 changes to Czech employment law
      • Norway - tax cuts in the state budget for 2015
      • Older employees may be given extra holiday to protect their health
      • Employees will now be expected to provide evidence for above-average job references
      • 30% ruling referred to European Court of Justice
      • France to abolish defined benefit pensions for corporate officers?
      • Tax for non-resident executives to change in Czech Republic
      • UK Finance Bill 2015 to simplify taxation of benefits and expenses for employers
      • New rules for holiday pay in the UK could cost employers more
      • UK – HMRC annual share plan returns – 5 top tips to ensure you are ready for 6 July 2015
      • Is obesity a disability? ECJ Judgement
      • New ‘Frauenquote’ introduces targets for senior women in Germany
      • Is joining a tax favourable Dutch pension scheme the best option for expatriate employees?
      • Swiss Corporate Tax Reform to abolish cantonal special tax incentives and introduce new tax incentives for resident companies
      • European Income Tax and Social Security: The Latest Trends
      • Italian tax changes for 2015
      • Employment Law Update: Poland
      • Germany: employer fined for spying on sick employee
      • ECJ update on 150km limit for 30% ruling
      • Norwegian Working Environment Act to change
      • Norwegian Court of Appeals: carried interest taxable as employment income
      • Japanese nationals no longer require work permit to work in the Netherlands
      • Mandatory gender pay reporting to be introduced in the UK
      • ECJ to rule on import duty exemption for Dutch national moving back to Netherlands
      • Czech Republic increases minimum wage
      • Rules on mortgage interest tightened for Dutch expatriates
      • ECJ clarifies definition of ‘establishment’ for collective redundancies
      • Romanian Labour Code provides greater protection for temporary and absent employees
      • French Court changes rules for calculating tax exemption for foreign business travel
      • Netherlands: Amendment to proposed changes to employer deductions for hired contractors
      • Polish Supreme Court rules that employees of subsidiary company should be treated equally
      • Netherlands: tax update for internationally mobile employees
      • Short stay visa no longer required for travellers from UAE to Europe
      • Pensions auto enrolment is starting to hit small and medium-sized employers in the UK
      • Could ‘working time’ now include travel to and from work?
      • New act to tackle false employment relations in The Netherlands
      • Tax savings for employee profit sharing arrangements in the Czech Republic
      • French Court agrees with ECJ decision on CSG and CRDS contributions
      • Summer Budget 2015 – Key announcements relevant to UK Employers
      • Benelux: What are the formal requirements for an employment contract?
      • Changes to the accounting treatment for share-based payments
      • Employee data transfers to the US : The end of the Safe Harbor scheme
      • Changes to evening and Sunday working, profit sharing and lay-offs
      • Termination of fixed-term employees in Poland in 2016
      • New social security contributions
      • Dutch Budget Announcements for 2016
      • Nationals from Croatia still need a work permit
      • France improves the tax treatment of tax qualifying free share plans
      • Are you ready for the minimum wage increase?
      • New law to improve social dialogue in France
      • ‘Working time’ now included in travel to and from work for mobile workers
      • France making headway in the implementation of the Posted Workers Directive
      • Recent conclusions of Advocate General on 30%-ruling impacting expatriates
      • Market value of shares subject to restriction on sale
      • Equal treatment policies could be waived for workers from staffing agencies
      • Important Supreme Court decision can affect the validity of all corporate HR-related decisions
      • UK Government changes impacting HR professionals
      • Norwegian Supreme Court Ruling: carried interest accepted as earned by personal companies
      • New income tax treaty between the Netherlands and Germany impacts cross border workers
      • New social security rules complicate the treatment of termination payments in France
      • Dutch temporarily reduce fines for employers' work permit breaches
      • New immigration rules in the Czech Republic for non-EU Nationals
      • Pension changes for defined contribution schemes of expats in the Netherlands
      • ECHR finds surveillance of private communications at work does not infringe human rights
      • EU data protection reform to usher in far reaching changes for businesses by 2018
      • Major employment changes: 2015's changes and what to expect in 2016
      • Reform to simplify and streamline tax in Italy
      • 26 week protection from sickness dismissal can be curtailed
      • New rights to request flexible working in the Netherlands
      • Europe and USA - Top tax and social security rates survey: Changes from 2015
      • Significant changes to employment law in Poland
      • Quick survey of expatriate tax regimes in the European Economic Area and Switzerland
      • Dutch crisis tax not incompatible with European Human Rights Convention
      • Dutch Supreme Court delivers judgment on two proceedings in the 30%-ruling
      • UK tax authorities crackdown on remuneration tax avoidance
      • Declaration of Independent Contractor Status in the Netherlands to be scrapped
      • New provisions on restrictive covenants in employment contracts
      • EU-US Privacy Shield published
      • Modern day slavery reporting obligations kick in for businesses in the UK
      • Developments impacting employment law
      • New Whistleblowers Act adopted
      • Court confirms decision to include commission in holiday pay
      • Wage tax obligation for supervisory board members abolished – choices to be made
      • Simplification of social dialogue with employee representatives
      • Dutch Supreme Court rules on 150 km requirement 30%-ruling
      • Tax penalties imposed lead to rejection of migrant sponsor licence
      • Tax shift: Reductions to employment taxes for employers and employees
      • Recent employment law changes in Poland: Update
      • How to reduce expatriation costs: A French perspective
      • Employers no longer obliged to offer positions in overseas branches for forced redundancies
      • What part should return to work assessments play in the dismissal of sick employees?
      • EU-US Privacy Shield rejected
      • New withholding tax on employment income announced
      • Proposed amendments to the Labour Code – Issue 1
      • Are employees obliged to return termination payments if termination found valid?
      • New European data protection regulations herald major changes from 2018
      • New European data protection regulations herald major changes from 2018
      • Implied Status, the right to continue to work in Canada
      • Canada implementing eTa requirements for non-visa nationals
      • Improved enforcement of cross-border posting
      • Improved enforcement of cross-border posting
      • French workers have the right to disconnect
      • Work permits required again for Japanese nationals in the Netherlands
      • Understanding Dutch tax residence issues
      • Brexit: Potential consequences on UK/Italy tax relations
      • France is looking to improve the inbound expatriates regime
      • The latest in Polish Employment Law
      • Czech Supreme Court rules that the evaluation by an employer of an employee in a termination case is binding
      • Amendments affecting employees in Hungary
      • Brexit: Help reassure UK based European employees today
      • Don’t overlook your UK obligations on modern day slavery
      • New legislation on restriction of business hours in the Czech Republic
      • Brexit: Landmark High Court ruling that Parliamentary-approval-is required to trigger Article 50
      • Visa restrictions to be lifted for Bulgarian and Romanian citizens from 1 December 2017
      • Mexicans will no longer need a visa to seek temporary entry to Canada
      • Recap of the International Experience Class’ Work Permit Applications
      • PRC Individual Income Tax – A New Wave of Tax Inspection
      • Changes to Criminal Liability of Legal Entities
      • Proposed Amendments to the Labour Code – Issue 1
      • Crucial Constitutional Court Ruling on Concurrent Employment Contracts
      • French Supreme Court Clarifies that Intra-Group Transfers may Continue to be Formalised Through Tripartite Agreements
      • Validity of Exclusion Clauses in Employment Contracts
      • Increase in German Minimum Wage
      • New German Social Security Contribution Caps for 2017
      • Polish Employment Law Update Autumn 2016
      • Digital Rights Ireland Challenges EU-US “Privacy Shield”
      • Temporary Employment Contracts - New Dutch Supreme Court Ruling
      • Employees working cross-border Germany and the Netherlands: where to pay tax on termination payments
      • The Netherlands and China Sign Social Security Treaty
      • Enforcement of The Deregulation of Assessment of Independent Contractor Status Act postponed until 1 January 2018 (DBA Act)
      • Temporary assignments to Canada: four year cap removed
      • Brexit - EU Nationals in the U.K.
      • Dutch Budget Announcements for 2017
      • Termination costs for high earners in Switzerland: new flexibility for employers?
      • Investing in the UK: immigration routes to expansion
      • France changes the tax treatment of tax qualifying free share plans – again...
      • BREXIT: a brief timeline
      • Brexit: practical steps to plan ahead and keep your workforce happy
      • Good news for non-resident EU taxpayers with overseas income: ECJ rules on personal deductions
      • Maximising express entry points: senior executives get a fresh look
      • PRK partners among the top six law firms in the Czech Republic again
      • Three years to claim? Supreme Court in Poland opens door to claims for termination on discriminatory grounds
      • Remote working across borders: opportunities and traps for international employers
      • Workforce planning in Germany: new rules for temporary agency work
      • From non-event to nightmare: Cross-border postings and the Posted Workers Enforcement Directive
      • Newsflash: Hong Kong Tax Alert
      • Posting workers to France? Five things to know before they go
      • Hong Kong Tax Changes for 2017-18
      • Newsflash: France Tax Alert
      • Employing in China: five things you need to know
      • Religious attire: practical tips for EU employers
      • Italy tax changes: rolling out the red carpet for impatriates
      • The Netherlands and China Sign Social Security Treaty
      • The moving target of UK immigration policy: practical steps for workforce planning
      • Labour law reform in Poland: changes on the horizon for employers of seasonal and short-term staff
      • France: Major labour law reforms continue
      • Intra Corporate Transfer Directive and international assignments: a patchy picture across the EU
      • Intra Corporate Transfer Directive and international assignments: a Netherlands case study
      • New disclosure rules to ensure equal pay in Germany
      • Market Abuse Regulation one year in: key issues for employee share plans
      • Posting workers to France? New duties for host companies
      • The Canadian business immigration benefits for EU nationals following the Canada-European Union Comprehensive Economic and Trade Agreement
      • Canada’s new ‘Global Skills Strategy’ streamlines immigration processing for highly-skilled high-tech workers
      • French president allows tax-exempt bonuses between 11 December 2018 and 31 March 2019
      • Poland: New rights to unionise for non-employees
      • Expansion into the UK – Immigration opportunities for overseas business, investors and entrepreneurs
      • China: The New Individual Income Tax Law
      • New temporary residence permits for intra-corporate transfers
      • Draft Polish legislation to implement GDPR includes the new workplace monitoring provisions
      • Term of validity 30%-ruling reduced from eight to five years
      • Sending employees to the UK - six top tax tips
      • Dutch 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
      • Urgent changes to pension schemes required by 1 January 2018 changes to the legal retirement age
      • New Social Security Contributions
      • Proposed changes to Chinese income tax laws
      • Significant changes to the elimination of double taxation in Hong Kong
      • Changes to the laws governing posted workers in France
      • UK Budget - key takeaways for HR practitioners
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