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European Union

Tax Law
Article 23 of the 2026 Budget Bill introduces a new procedure for the tax settlement of debts assigned to the collection authority, commonly referred to as Rottamazione quinquies....
Income Tax Law
The Italian Revenue Agency’s Ruling No. 54/2026 clarifies that under the inbound workers regime (Art. 5, Legislative Decree 209/2023), when two Employers of Record (EoR) belong to the same corporate...
Remuneration

The Estonian Employers Confederation (ETTK) and the Estonian Confederation of Trade Unions (EAKL) have reached an agreement on a €946 monthly minimum wage for 2026. Socioeconomic context and objectives Negotiations...

Tax Law
Ruling No. 53/2026 of the Italian Revenue Agency classifies “visiting research” grants for foreign postdoctoral researchers as taxable income in Italy. The applicability of tax exemption regimes is excluded....
Global Mobility
As a result of the military escalations and tensions in the Middle East, multiple countries closed their airspace fully or partially, which, as a result, leads to numerous cancellations and...
Remuneration
Slovenia will raise its minimum wage by 16% in 2026 to €1,482 gross (€1,000 net), with higher holiday and Christmas bonuses, amid debates over economic impact....
Global Mobility
Flanders tightens rules on hiring non-EU nationals (2026)....
Global Mobility
Intra-EU/EEA business trips require careful attention to labor, tax, and social security aspects, as their frequency and nature can affect the applicable law and contributions. Support from a Global Mobility...
Global Mobility
From 1 February 2026, Estonia joined the EU multilateral framework on cross-border telework, allowing employees to work remotely up to 49% while remaining covered by their employer’s social security system....

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