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In Corporate Compliance

Belgium: Update of pre-contractual information requirements for franchise agreements

by , and 8 Mins Read

On 8 February 2024, the Belgian Parliament adopted an Act “containing various provisions regarding the Economy” (“Act”), the final text of which was published on 21 March 2024 in the Belgian Official Gazette.
Article 29 of the Act extends the list of information that is to be included in the pre-contractual information document (PID) as required under the Belgian Disclosure Act (“Belgian Disclosure Act”).
The aim of the PID is to function as a “red flag document” that alerts the counterparty to important contractual provisions prior to committing itself by signing a legally binding commercial cooperation agreement. The amendments to the Belgian Disclosure Act further specify the important contractual provisions that need to be included in the PID.

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In Employment

European Union: Platform Workers Directive goes ahead – presumption of employment and regulation of algorithmic management in platform work

by , and 6 Mins Read

Although things seemed to be going badly for a while and a deal looked unlikely, the EU Parliament and the Council of the EU have finally reached an agreement on the proposed Platform Workers Directive (the “Directive”). This time, it looks likely to progress to adoption and, ultimately, implementation across the EU member states. 

The Directive aims to improve the working conditions of individuals performing work for a digital labor platform.

In Employment

United Kingdom: Latest Parker Review report on ethnic minority representation at senior levels published

by , and 2 Mins Read

The Parker Review Committee has published its latest report on ethnic minority representation at board level and within senior management at FTSE350 companies, and the 50 largest private companies in the UK. Ethnic minority directors currently represent 19% of FTSE 100 directors, 13.5% of FTSE 250 directors and 11% of relevant private company directors.

In ESG

Germany: Energy storage strategy — more flexibility and stability

by 8 Mins Read

On 8 December 2023, the Federal Ministry for Economic Affairs and Climate Action (BMWK) presented its energy storage strategy. The strategy paper provides an overview of the measures and challenges involved in establishing energy storage systems. The energy storage strategy aims to promote the expansion and integration of energy storage systems and thus support the energy transition.

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In Environment

Germany: Power plant strategy – Focus on hydrogen

by 8 Mins Read

On 5 February 2024, Federal Chancellor Olaf Scholz, Economy Minister Robert Habeck and Finance Minister Christian Lindner agreed on the key elements of a new power plant strategy (Kraftwerksstrategie). While the political agreement must still be followed by a specific legislative proposal, details of the power plant strategy became available through a press release from Germany’s Federal Ministry for Economic Affairs and Climate Action (BMWK).

In Tax

United Kingdom: Budget 2024 – Abolition of non-dom regime and introduction of new residence regime

by , , , , and 15 Mins Read

On 6 March 2024, the Chancellor of the Exchequer delivered his Spring Budget.
This contained a number of significant tax changes relevant to our clients, including changes to the way in which UK tax resident non-UK domiciled individuals will be taxed in future and a new advantageous tax regime for individuals becoming UK tax resident.
These changes are very significant and we recommend clients take immediate advice on the potential implications for them and their structures.

In Corporate Compliance

Ukrainian laws in wartime

by 2 Mins Read

We’re pleased to present the 14th edition of Ukrainian Laws in Wartime: Guide for International and Domestic Businesses, a brief overview of the key features of wartime legislation. In this edition you’ll explore pertinent responses to the most common questions currently examined and addressed by international and Ukrainian businesses.

In Tax

Netherlands: Changes to the tax qualification policy of Dutch and foreign legal forms

by 5 Mins Read

As of 1 January 2025, the Netherlands will introduce new rules with respect to the qualification of legal forms as either transparent (look-through/disregarded entity) or non-transparent (separate taxpayer/regarded entity) from a Dutch tax perspective.
An important change is that Dutch limited partnerships and comparable foreign partnerships will be considered transparent from a Dutch tax perspective, even if the participations are freely transferable.

In Employment

United Kingdom: Employer did not discriminate in holding oral interview with employee with stammer

by 5 Mins Read

An employer did not breach its duty to make reasonable adjustments for an employee with a stammer when it held internal promotion interviews via video conference. The employee’s stammer made him curtail his answers in the interview, which negatively affected his assessment. However, he had not told his employer that his stammer might have this effect and, on the facts of this case, the employer was reasonable in not realizing it.

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