1. Brexit Implications for Social Security Contributions 1.1 If the UK leaves the EU there may be social security implications for UK employers who have employees working in the EU, EEA or Switzerland. If there is a no deal Brexit then action...

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  The recent Court of Justice decision in Finanzamt Trier v Cardpoint GmbH (Case C-42/18), released on 3 October 2019, has decided that operators of automated teller machines (“ATMs”) must now charge VAT on their fees for services t...

With the delivery of the Medium Term Budget Policy Statement on 30 October 2019, updated and amended draft tax bills have been released highlighting the latest proposed amendments to the relevant tax acts.  The amended bills contain the le...

    With the deadline for individuals (who are not provisional taxpayers) fast approaching for submitting their tax returns, a question that is worth asking is whether full disclosure has been made in the relevant tax return. A taxpayer ha...

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  Summary On 1 November HMRC published its much anticipated guidance on the taxation of cryptoassets for businesses. The guidance sets out HMRC’s view on the taxation of transactions involving cryptoasset exchange tokens (such as Bitcoin)...

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Italian Digital Service Tax        The Italian 2020 Budget Law (re-)introduced a unilateral Digital Services Tax (“DST”), effective as of January 1st, 2020, that is simi...

  What’s new? On 20 December 2019, HMRC published an updated version of its guidance on the taxation of cryptoassets for individuals. The guidance was updated to include a new section in respect of the location (situs) of exchange tokens ...

Overview On 13 January 2020, HMRC published a summary of responses to the consultation on the implementation of DAC6 – the EU-wide regime which provides for the disclosure of certain cross-border arrangements to tax authorities. The response d...

Introduction On 31 January 2020, the OECD issued a further update on its work on the taxation of the digital economy. The catchily titled “Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Chal...

In a difficult economic climate, Minister Tito Mboweni delivered a budget speech, which on the face of it appears to provide a number of positive outcomes, including the provision of personal income tax relief through an above inflation increase in ...

On 18 February 2020, the Council of the EU added the Cayman Islands, along with Palau, Panama and Seychelles to its list of non-cooperative jurisdictions for tax purposes. These territories join eight other jurisdictions (namely, Fiji, Oman, Samoa,...

Given the development of the COVID-19 situation, it was anticipated that the UK government Budget would have a very different focus than originally expected. Trailed as the showcase fiscal policy event of the new Conservative government, it was alw...

  German Finance Ministry Offers Protective Shield and Other Special Tax MeasuresMarch 13, 2020 The German Finance Ministry announced an unlimited protective shield for all companies in Germany. Pro...

The UK HMRC Stamp Office has released details of how it will temporarily change its procedures to allow for the submission and payment of stamp duty in respect of transfers of shares in UK companies. The standard requirements of HMRC in order to st...

The UK government announced at the March Budget that they intend to introduce a requirement for large businesses to notify HMRC where they adopt an “uncertain tax treatment”.  The proposal is designed to improve HMRC’s ability...

Corona tax deferrals in the light of the applicable law Since the publication of the guideline from the German Federal Ministry of Finance ("Bundesfinanzministerium", BMF) published 19 March 2020 (cf. our ...

  On 26 March 2020, the Chancellor Rishi Sunak proposed a package of tax measures relevant to UK businesses, large and small to help ease the pressures we face from the impact of COVID-19.  One of the measures in force, is the deferral of ...

The main support measures proposed by the government that affect the payment of taxes, fines and penalties On March 31, 2020, the State Duma and the Federation Council of the Russian Federation approved the Draft of Federal Law No. 862653-7, which i...

In order to help in the fight against COVID-19, the European Commission has adopted a Decision, addressed to the Member States, which allows for tax authorities across Europe to offer import tax reliefs to importers of personal protective equipment ...

In the midst of the current COVID-19 pandemic, businesses have been faced with a series of international tax questions on residence, permanent establishments and taxing rights of employee income. The general ambiguity of some of these tests does not...

No support in the Corona crisis... The measures already initiated by the German Federal Government and the EU Commission to support and secure liquidity in the Corona crisis are focused on the industries directly affected by Corona/ COVID 19. They ...

Tax relief for volunteers and donations in the Corona crisis The Corona crisis poses enormous challenges for the whole society. In order to mitigate the spread of the pandemic, a wave of helpfulness and solidarity has been raised to assist the fello...

Where do I lay my hat? Tax residence and permanent establishments in the time of Covid-19 Read the article here > This article was first published in Taxation on 9 April 2020....

German-Luxembourg cross-border commuters Luxembourg and Germany have concluded a mutual agreement (Verständigungsvereinbarung) for Covid 19 related home office activities (für Corona bedingte Home Office Tätigkeiten) on 3 April 2020,...

What you need to know As part of the response to COVID-19 the Government has delayed the introduction of the new IR35 rules (which extend the current IR35 rules that apply to public sector bodies to medium and large private sector organisations) unt...

In line with the Federal Ministry of Finance's press release dated 3 April 2020, Germany and Austria have concluded a mutual agreement for Covid 19-related home office activities on 15 April 2020, which relates to the application of the Double Tax ...

Relief through extension of filing deadlines for employers in the Corona crisis In a letter dated 23 April 2020, the Federal Ministry of Finance has provided tax relief by extending the filing deadlines for preliminary wage tax returns (Lohnsteuer-A...

Retroactive reduction of advance tax payments for 2019 ... Due to the coronavirus crisis, many taxpayers can expect their income to collapse considerably in 2020, leading to losses that can be offset against tax payments. Such losses can be off...

Authorities across the globe are rapidly employing short-term protective measures against the economic impacts of COVID-19. The efforts include measures support businesses and their employees. Our team of tax lawyers is actively monitoring global r...

As part of the EU’s general clampdown on certain forms of aggressive tax planning, Directive 2011/16/EU (commonly known as DAC6) will soon require taxpayers and intermediaries across the EU to start reporting information in relation to certain...

Summary The UK Government has recently announced the zero-rating for supplies of PPE equipment and E-Publications from 1 May 2020.  E-Publications means electronically supplied books, brochures, pamphlets, newspapers, magazines, journals a...

Due to COVID-19 pandemic, Russia and the EAEU1 have adopted a number of customs regulation measures aimed at stimulating the importation of necessary goods to Russia and the EAEU, mainly through tariff regulation measures as well as restricting the ...

With the continued economic impact of the Covid-19, amendments and updates were published on 1 May 2020 to address various tax relief measures that are available to qualifying taxpayers. The initial measures contained in the draft Disaster Managemen...

This edition of our quarterly labour law update contains the following content: News number of days lost to strikes in 2007, the highest in five years trade union membership falls in 2007 <...

The European Parliament agreed to a new 'recast' version of the European Works Council (EWC) Directive on Monday 15 December and this was confirmed when MEPs voted in favour on Tuesday 16 December. The recast EWC Directive is now expected to be...

This edition of our quarterly labour law update contains the following content: News ACAS consults over amended time–off Code of Practice Redundancy and key labour law pointers The outlook for industrial unrest Last minute t...

Article 49 of the EC Treaty prohibits restrictions on the freedom to provide services within the EU; Article 43 similarly prohibits restrictions on the freedom to establish businesses. Together with a prohibition on the grounds of nationality, these...

Since the 2007 decision of the Reading Employment Tribunal in the case of Hunt v (1) Storm Communications Ltd (2) Wild Card Public Relations Ltd and (3) Brown Brothers Wines (Europe) Limited it has been understood that the provision of professional ...

This edition of our quarterly labour law update contains the following content: News UK workers continue to protest over the use of foreign labour Possible increase in statutory redundancy pay Employees t...

Welcome to our quarterly labour law update. This edition contains the following content: News Continuing decline in trade union membership: the latest government statistics New Regulations to be introduced to prevent blacklisting ...

Welcome to our quarterly labour law update. This edition contains the following content: News A record rise in tribunal protective award claims Gordon Brown makes agency...

The Government has responded to the 2009 European Works Council (EWC) Directive by publishing draft implementing Regulations and stating their intention to finalise them in 2010, but delay implementation until 5 June 20...

The Government has today implemented new regulations (The Employment Relations Act 1999 (Blacklists) Regulations 2010) to outlaw the compiling and use of trade union blacklists. The regulations also aim to stop trade union...

Welcome to our quarterly labour law update. This edit...

A growing number of successful injunctions against trade unions to halt strikes is attracting increasing media attention. Arguments will undoubtedly continue about whether such injunctions are undemocratic, or simply reflec...

On Monday, the Home Secretary, Theresa May, launched the consultation document for the proposed permanent annual limit on non-EU economic migration. At the same time, details of a temporary limit to operate in the interim period until April 2011 wer...

Welcome to our quarterly labour law update. This edition contains the following content: News RMT to challenge trade union laws  Decline in trade union membership continues  Government review of employment law to include European work...