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Blog Posts
Form 720: Annual declaration of assets and rights abroad
Owners of assets and rights located abroad as of December 31, 2024 may be required to file the declaration of assets and rights located abroad (Form 720) until March 31, 2025.
The new National Classification of Economic Activities (CNAE-2025) is approved.
With the approval of the new National Classification of Economic Activities 2025 (CNAE-2025), it is mandatory to update the codification of economic activities in key administrative records before June 30, 2025.
Delivery of free or discounted products to employees
When a company gives products free of charge or with special discounts to its employees, the question arises as to whether this constitutes remuneration in kind for personal income tax purposes.
Supreme Court rejects commuting to first and last customer as working time
The recent SC ruling of 27 November 2024 clarifies that the time spent travelling from the worker’s home to the first customer and back at the end of the working day doesn’t constitutes effective working time for pay purposes.
Rescinding pre-2015 pension plans
Since January 1, 2025, pension plans older than 10 years can be withdrawn without the need to justify special situations such as retirement, disability or long-term unemployment.
Salary recording: the identification of individual remuneration is excluded
According to the High Court, companies are not obliged to include individualized salary data in the remuneration register.
The problem of the non-competition shareholders’ agreement
Non-competition covenants applied to partners are fundamental tools to safeguard the interests of the company, limiting the partner from collaborating with competitors after leaving the company.
Self-employed family collaborator: you must inform us if your personal situation changes
Obligation to notify social security when the family collaborating self-employed ceases to live with the self-employed owner and is no longer dependent on him/her (change to the general regime).
In case of emergencies: paid leave of 4 days
The Workers’ Statute has been amended by introducing a new paid leave of up to 4 days for workers who cannot access their workplace due to restrictions imposed by the authorities or due to serious risks.
Substitution contracts: Not during vacation period
When a female employee requests to take her vacation after maternity leave, doubts arise as to the possibility of maintaining the substitution contract. The regulations are clear: the substitution contract cannot be extended to cover vacation periods.
