As of 1 July 2025, the rules on prior group employment approval and residence permits for employment for the purpose of investment will change. The main novelty is that the implementation of the investment will be divided into two phases, preparation and installation, and the permit-granting process will be adapted accordingly. In this newsletter, we provide an overview of the conditions under whi…
Member Publications
Beginning on June 1, 2025, the newly enacted pay transparency law will require New Jersey employers with 10 or more employees to disclose specific compensation details in their advertisements and postings for job openings and transfer opportunities, and to notify all current employees in the affected department of promotional opportunities that are advertised internally or externally in advance of…
The Dutch coalition government recently agreed on its 2026 budget that will be officially announced for the occasion of Budget Day on 16 September next. The proposed measures introduce several significant tax changes impacting individuals, startups, scale-ups and corporations. This update provides an overview of the most relevant fiscal adjustments.
Tax incentive for employee stock option plans…
The remuneration system for directors, particularly for those serving as executive directors, has been and remains a subject of controversy. Evidence of this lies in the differing criteria between case law and the doctrine of the Directorate-General for Legal Security and Public Faith (DGSJFP).The Supreme Court, in its controversial Judgment 98/2018 of February 26—one that left no one indifferent—…
TAX
The Central Economic-Administrative Court (TEAC) recently ruled, in Resolution 1475/2024 of January 30, 2025, that directors cannot benefit from the per diem regime outlined in Article 9 of the Personal Income Tax Regulation (RIRPF) regarding remuneration received for performing their corporate functions. However, they may benefit from this regime for per diems arising from their employment…
In today’s legal landscape, technology is redefining how evidence is collected and presented. A recent case from the Madrid High Court of Justice (Ruling of December 19, 2024, EDJ 2024/814890) highlights this shift, demonstrating the increasing judicial recognition of the evidentiary value of information obtained from social networks. Specifically, this ruling underscores the acceptance of LinkedI…
We have, through our SKO Insiders, sought to keep you apprised of developments in the Corporate Transparency Act (the “CTA”). In addition, SKO’s Thomas Rutledge has for the American Bar Association’s Section of Business Law co-authored a trio of articles, released in January, February, and March of this year, that have in detail tracked the various actions in the courts, of Congress, and of the a…
The March Monthly Minute brings you three recent case updates addressing 401(k) forfeiture utilization, TPA responsibility for recovering self-insured plan’s fraudulently paid claims, and continued PBM litigation in the wake of the J&J case.
Clorox Can’t Clean Up Forfeiture Suit
Earlier this month, a California district court refused to dismiss a case against Clorox alleging wrongful use of it…
Dear Reader,
Today we would like to inform you about a recently published decision of the Federal Labor Court (judgment of October 17, 2024 - 8 AZR 172/23), which will have an impact on the future drafting of employment contracts and is also likely to be of considerable practical and economic importance for employers.
I. Background
In the course of their employment, employees are often entrusted…
Ohio lawmakers are moving to tighten hemp regulations following Governor Mike DeWine’s call to “regulate intoxicating hemp” and close legal gaps that may allow the marketing and sale of hemp products to minors. Senators Shane Wilkins (R) and Stephen A. Huffman (R) have introduced Senate Bill 86 (S.B. 86), which would ban the sale of intoxicating hemp products in gas stations and vape shops while p…