COVID Series – Court case in Spain and upcoming EU regulation regarding the right to digitally disconnect from work.
Previously we wrote regarding the potential compliance challenges of employees working remotely due to the COVID pandemic. We see a growing number of employees working from home. Employers should therefore be aware of these compliance challenges and must also be aware that employees working from home may have the right to disconnect from work.
Spain
The Spanish labor inspectorate, for example,...
COVID 19 – Article 15 of the OECD Model Convention
Interesting to know is that a couple from Lebanon became subject to Spanish taxation due to the simple fact that they were present in Spain exceeding 183 days because of the Covid-19 measures. According to article 9 of the Spanish “Ley del IRPF” an individual is considered as tax resident for Spanish tax purposes if this individual is present in Spain exceeding 183 days during the calendar...
COVID-19 – Global Mobility & Black Lives Matter
It is obvious that we have adopted a different way of living in the new normal due to COVID-19. At the same time, we are experiencing a development in societies as a result of the Black Lives Matter movement. Will this also have an impact on the new normal and on conducting business internationally?
It should be noted that a while ago the Organization for Economic Cooperation and Development...
Additional Dutch tax levy as of 2024 on dividends to low tax jurisdictions
The Dutch government is trying to get rid of its image as a gateway to low tax countries. Therefore, from 2024 there will be tax levy on dividend payments to countries with low tax rates. Such has been announced by the Deputy Minister of Finance in a letter dated 29 May 2020 to the Lower House of Parliament. The aforementioned tax levy will be in addition to the withholding tax on interest and...
COVID-19 – The beginning of a new era in Global Mobility?
COVID-19 – The beginning of a new era in Global Mobility?
You have read various newsletters on how to deal with expat employees and the measures taken by governments in this COVID-19 era. But have you also noticed that changes that were previously not considered feasible are possible if there is an urgent need for it? For example, working remotely from home has become common while it was...
The Netherlands – Notification obligations as of 1 March 2020 for foreign employees
As of 1 March 2020, foreign employees assigned to the Netherlands on temporary basis must be registered with the Dutch authorities. This obligation is based on the “EU Posted Workers Directive” to ensure that local employment conditions are met. Note that complying with the ruling shall result in penalties, even if the local employment conditions are met.
The above notification applies to all...
ITALY – FAVOURABLE TAX REGIME IN ITALY
The Italian Government approved the Growth Decree, which entered into force starting from May 1, 2019.
1. Expatriates. Provisions in favor of expatriate personnel have to be highlighted as those who transfer their residence in Italy starting from FY 2020 may benefit from a 70% tax exemption on their income from employment, director’s income and self-employment income.
The...
United Arab Emirates – New system of long-term residence visas
In 2019, the UAE implemented a new system for long-term residence visas. The new system enables foreigners to live, work and study in the UAE without the need of a national sponsor and with 100% ownership of their business on the UAE’s mainland.
The following categories are entitled to apply for a 10-year residence visa in the UAE.
Investors in public investments of at...
EC – New European rules announced for maternity leave, parental leave and care leave
This spring, the European Parliament adopted a directive containing minimum requirements for maternity leave, parental leave and informal care leave. With the new rules, Europe wants to achieve a better balance between work and private life, increase the labor market participation of women and promote equal opportunities.
Based on the new rules, each European employee will be entitled...
Netherlands – US citizens will need to apply an for European visa as of 2021
US citizens traveling to Europe will need to apply for an ETIAS visa (European Travel Information and Authorization System), a new travel authorization for Europe that will come into effect as of 2021.The ETIAS visa for US citizens is meant to maintain a high level of international security. To obtain the visa for Europe, US citizens will need to have a valid passport, a credit or debit...