As announced in our tax flash published in November 2022 regarding new taxation measures in Spain, last December 21st the Proposition of Law was approved establishing a temporary energy taxation, of credit institutions and financial credit establishments which provides, among others, a temporary modification of the rules to determine the taxable base of tax consolidation groups in Corporate Income…
Member Publications
January 17, 2023
Effective 1 January 2023, a number of changes to Dutch employment law has been implemented. We have listed a number of the most significant changes below.
Increase of minimum wage
The minimum wage was increased effective 1 January. Due to inflation, an additional increase was effectuated. The minimum wage has increased by 10.15%, bringing the minimum wage for employees aged 21 and over to EUR 1,9…
January 16, 2023
Ombo Malumbe and Jack Ong’anya contributed a chapter covering common issues in gambling laws and regulations in Kenya published in the International Comparative Legal Guides 2023 Gambling edition.
Click HERE to view PDF. …
January 13, 2023
On 21 December 2022, Act LXXIV of 2022 amending certain employment-related laws was published, which includes, among other things, the amendment of Act I of 2012 on the Hungarian Labour Code (“Labour Code“) effective as of 1 January 2023.
The comprehensive revision is mainly due to the correct transposition of two EU directives, but a number of other provisions changes as well. Among the larg…
January 6, 2023
The Corporate Transparency Act (CTA) will become effective January 1, 2024. The CTA was enacted on January 1, 2021, as part of the National Defense Authorization Act for Fiscal Year 2021. In the interim period, the Department of Treasury (FinCEN) released its proposed regulations, provided a comment period, and then released its final regulations on September 30, 2022.
The CTA is groundbreaking. …
January 3, 2023
On December 22nd the Official Spanish Gazette (BOE) published Law 28/2022 dated on December 21st to foster the start-up ecosystem in Spain, also known as the new “Start-up Law”.
The most relevant tax, commercial and labour measures introduced in the law are summarised below:
1.- Tax summary of start-ups and their investors and workers
1.1.- Start-ups
Start-ups are…
December 22, 2022
We have already informed you several times in the past about landmark rulings of the Federal Labor Court (hereinafter: "BAG") and the European Court of Justice (hereinafter: "ECJ") on issues of vacation law. This has developed rapidly since 2009 under the influence of European law due to numerous decisions of the ECJ and the BAG. These often concerned the carryover periods for vacation not taken (…
December 12, 2022
Ong’anya Ombo Advocates LLP is a full-service law firm providing dedicated and curated legal services to Kenyan and International clients.
Some of our key areas of practice are Corporate Law, Corporate Immigration, Individual Immigration, Tax Law, and Cross-Border Practice. The sub-categories under these fields include corporate (re)structuring, tax (re)structuring, development of an internationa…
December 8, 2022
Already in mid-September of 2022, it was said the German Federal Labor Court (Bundesarbeitsgericht, in the following “BAG”) in Erfurt dropped a bombshell, when the press release of the decision 1 ABR 22/21 was published. From the statements made there, it was often assumed – not yet knowing the reasoning of the decision – that employers have the direct obligation to record the working hours of the…
December 8, 2022
December 8, 2022
On Election Day 2022, Missouri voters passed Constitutional Amendment 3, which, among other things, decriminalizes the purchase, possession, and use of marijuana for recreational and personal purposes. The measure goes into effect December 8 and contains important provisions employers must immediately grapple with:
Employers may not discriminate against a person in hiring, fir…
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