Be Global: September 2018

Be Global

This month's Be Global looks at recent developments across the Americas, APAC and EMEA.


China: Changes to income tax law - major impact on employers of foreign expats
The Standing Committee of the National People's Congress has passed amendments, effective from January 1, 2019, to the Individual Income Tax Law. A key change that will affect foreign expats is the expansion of the definition of "tax resident."

Germany: Imminent invalidity of limitation periods in employment contracts
The Federal Labor Court has ruled that limitation periods, which do not exclude a claim for the minimum wage according to the Minimum Wage Act, are invalid. This results in the ineffectiveness of thousands of limitation periods in employment contracts.

France: Sexual harassment and gender pay reporting
The Law for Freedom to Choose a Professional Future, which imposes new requirements to address workplace sexual harassment and to report on gender pay gaps, was signed into law on September 5, 2018.

Italy: Constitutional Court holds method of calculating unfair dismissal compensation unlawful
The Italian Constitutional Court has held that a key reform introduced by the Jobs Act in 2015 is unlawful. The judgment relates to the prescribed method for calculating the compensation to be paid to an employee who is unlawfully dismissed.

Spain: Master Plan Again Labor Exploitation
The Spanish government has published its draft "Master Plan Against Labor Exploitation 2018-2019-2020," setting out the guidelines to be followed by the Labor and Social Security Inspectorate, and the legislative initiatives to be promoted by the Socialist Parliamentary Group.

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