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Many countries have special tax regimes designed to attract qualified staff from abroad, and this is part of a series of articles in which we are covering some of these regimes. A law for the promotion of the start-up ecosystem, which went into effect as of December 2022, modifies the Spanish Special Tax Regime applicable to workers, professionals, entrepreneurs and investors who relocate to Spain. The…
Die fortschreitende Globalisierung beeinflusst das gesamte Wirtschaftsleben und so auch das deutsche Arbeitsrecht. In grenzüberschreitenden Unternehmen und Konzernen kommt es nicht selten zu Konflikten zwischen den deutschen Betriebsverfassungsorganen, ihrem inländischen Gegenüber und der ausländischen Steuerungsebene. Doch kann man in internationalen Unternehmen und Konzernen einen Betriebsrat, Gesamtbetriebsrat, Wirtschaftsausschuss und Konzernbetriebsrat überhaupt errichten? Betriebsrat, Gesamtbetriebsrat, Wirtschaftsausschuss und Konzernbetriebsrat sind die zentralen Arbeitnehmervertretungsgremien des BetrVG. Sie üben Mitbestimmungs-…
A recent decision in the Hong Kong District Court sets out the legal principles to be applied in the granting of Anonymity Orders in sexual harassment cases. In this case, a Respondent’s application to set aside an Anonymity Order in favour of the Claimant was granted, sending a clear message that anonymity in sexual harassment claims is not automatic and must be properly obtained. Background…
Starting as of 17 December 2023, the new (more strict) requirements of the Dutch Whistleblower Protection Act regarding internal reporting procedures for whistleblowers now also apply to midsize employers (those with 50-249 employees). As a result of these new requirements, employers must have an internal reporting procedure in place for the reporting of suspected wrongdoings that sets out, among other things, how the report is…
The Antwerp Labour Court recently settled the question of whether compensation for maternity protection and separate compensation for discrimination can both be awarded for the same dismissal under Belgian law. Belgium treats pregnancy/maternity as a protected status. When an employer dismisses an employee who is pregnant or has recently given birth, it must be able to prove that the reasons underlying the dismissal are completely…
Die am 16.08.2023 beschlossenen Änderungen des Fachkräfteeinwanderungsgesetzes treten seit dem 18.11.2023 stufenweise in Kraft („Gesetz zur Weiterentwicklung der Fachkräfteeinwanderung“). Durch das Gesetz sollen die Fachkräftegewinnung in Deutschland erleichtert und bürokratische Hürden abgebaut werden. Es beinhaltet u.a. Änderungen im Aufenthaltsgesetz (AufenthG) und in der Beschäftigungsverordnung (BeschV). Wir geben einen Überblick über bereits Ende 2023 in Kraft getretene Neuerungen und einen Ausblick auf weitere Gesetzesänderungen zum 01.06.2024….
The 2024-25 Hong Kong Budget unveils a series of strategic policies and initiatives centred around revitalising the Hong Kong economy. The policies include those aimed at bringing in capital, enterprises and talent. In this article, we highlight some of the key initiatives which may be of interest to employers and employees. Salaries Tax The Budget proposes a 100% reduction in the salaries tax payable for 2023-24, subject to a ceiling of HKD 3,000 (approximately EUR 356)….
Many countries have special tax regimes designed to attract qualified staff from abroad and we will be covering some of these regimes in a series of articles. The first is Italy – for which see below to discover who can benefit and the advantages the regime can bring. Next in the series will be Belgium, France, Spain, Portugal, the Netherlands and others. The Decree replaces…
In France, actions taken by an employee in his or her personal life cannot generally be used by the employer to justify a disciplinary dismissal. Dismissal for personal speech or activity can only be justified if it constitutes a breach by the employee of an obligation arising from the employment contract. According to case law, a private conversation that is not intended to be made…
The gender pay gap has recently been addressed in Brazil by legislation and two subsequent administrative directives. We take a look at how those initiatives might work in practice. In July 2023, Brazil passed a landmark Federal Gender Pay Gap Law which requires large employers to bi-annually report on differences in pay between men and women in management and leadership positions. The law also addresses pay and career discrimination against minorities. Then in November 2023, the…