Das Bundesministerium für Arbeit und Soziales hat den Referentenentwurf zur Anpassung der Grenzwerte für die Sozialversicherung vorgelegt. Nachdem die Werte in den vergangenen Jahren stetig angestiegen sind, bleiben die Werte...more
Companies that have been enrolling their Beijing employees in state social insurance schemes through third-party agencies need to rethink their employment model, as Beijing is cracking down on the legitimacy of such...more
On April 13, 2020, the French government announced that the lockdown measures in force since March 16, 2020, will remain in force until at least May 11, 2020. The government is still working to produce a road map for how to...more
Since mid-March 2020, the Swiss government has enacted a number of measures to mitigate the effects of the coronavirus (“COVID-19”) on the Swiss economy. The most important measure was announced on 20 March 2020 to help...more
In this series, “Critical Thinking in the Time of COVID-19,” our European tax practice examines the next stage of analysis for corporates that have begun digesting the economic and legal impact of COVID-19 on their...more
The coronavirus pandemic has had an enormous impact on how businesses operate around the world. To help you navigate the different labor laws and regulations that governments have enacted during this critical time, Dechert’s...more
Partial Reduction of Activity (“Activité partielle”) - All companies whose activity is reduced due to the COVID-19 and in particular, those that are subject to an obligation to close down in application of the Decree of 14...more
On February 20, 2020, the Ministry of Human Resources and Social Security, the Ministry of Finance, and the State Taxation Administration of the People’s Republic of China jointly released the Notice regarding Provisional...more
Under new rules effective January 1, 2019, Chinese tax authorities will now collect social insurance fees on the actual income paid to employees based on the monthly reporting of income for individual income tax filings....more
Finance (No. 2) Bill 2017-19 - The first version of the Finance (No. 2) Bill 2017-19 was published on 1 December 2017. The majority of the Bill's content had been previously announced at the Autumn 2017 Budget (see...more
UK Tax News and Developments - Conservative legislative agenda set out in Queen's Speech - Following the UK general election on 8 June 2017, at which the Conservative party won the largest number of seats but lost its...more
The Taylor Review of Modern Working Practices was published this week and this update reports on its detailed recommendations for reform of UK employment law in terms of its application to those who are engaged other than as...more
Following the UK general election on 8 June 2017, at which Theresa May’s Conservative party won the largest number of seats but lost its overall majority, the Queen’s Speech setting out the now minority Conservative...more
Following the election of Emmanuel Macron as President of the French Republic, you will find below a few examples of expected tax changes of potential importance to our clients....more