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Administrative Fulfilments for Employers
The National Labour Inspectorate has clarified the methods for recovering credits under the Credit-Based Licence, pursuant to Article 5, paragraph 4, of Directorial Decree No. 24/2026....
Labour Law
On 23 June, the EU Parliament and EU Coumcil agreed on a digital system to streamline posted worker declarations. This agreement will cut administrative burdens and costs for companies, and...
The European Parliament’s Employment and Social Affairs Committee has approved the update of EU rules on the protection of workers from risks linked to chemical exposure. The revised framework introduces...
Tax Law
The Italian Revenue Agency, with Response to Ruling No. 126/2026, clarified the application of the new Italy–Switzerland tax regime for cross-border workers. The key criterion is the place where the...
Immigration Law

On 19 May 2026, Thailand’s Cabinet approved a revision of the country’s visa exemption and Visa on Arrival schemes. The new measures will revoke the current 60-day visa exemption scheme...

Immigration Law

On 19 June 2026, the Japanese Government approved a revision of the decree setting visa application fees. Under the revised rules, the fee for a single-entry visa will increase from...

Immigration Law

The Service Portal of the Italian Ministry of the Interior has introduced a new feature for the online management of residence contracts relating to certain categories of work-related entries outside...

Driving Law

With the circular of the Ministry of Infrastructure and Transport published on 18 May 2026, the agreement between Italy and Switzerland on the conversion of driving licences has been extended....

Labour Law

The second annual adjustment to the statutory minimum wage in the Netherlands will take effect on 1 July 2026, under the Dutch government’s review system. Since 1 January 2024, the...

Labour Law
The Government of the Republic of Bulgaria has introduced a series of amendments to national law, transposing Directive (EU) 2023/970, with important implications for employers and workers....
Labour Law

On 15 June 2026, the European Union and Montenegro reached another important step in the country’s EU accession process with the provisional closure of Chapter 2 – Freedom of Movement...

Immigration Law

Sviluppo Lavoro Italia S.p.A., under the Asylum, Migration, and Integration Fund (AMIF) 2021-2027 and on behalf of the Italian Ministry of Labor and Social Policies, has launched a call for...

Labour Law
The Italian government is transposing the new EU Directive on Pay Transparency: Since the 7th June, the rules are in effect. Their goal is to reduce the gender pay gap...
Working Conditions
France will increase the SMIC minimum wage by 2.41% from 1 June 2026, following inflation driven by rising energy prices....
Labour Law
A U.S. company constructing a new U.S. consulate in Milan is under investigation because of alleged labour intermediation and exploitation. The case reinforces the need for awareness of employees' conditions...
Risk Assessment
Companies should conduct risk assessments for countries where risks for their employees are quite high: read which countries are the riskiest....
Labour Law

Lithuania is positioning itself among the most advanced EU Member States in implementing the EU Pay Transparency Directive (Directive 2023/970/EU). In March 2026, the Lithuanian government approved draft amendments to...

Immigration Law
The minimum salary threshold required for the EU Blue Card in Italy has been updated to approximately €36,300....
Labour Law
Estonia moves towards a partial implementation of the EU Pay Transparency Directive, introducing key measures on salary transparency while delaying more complex reporting and job classification requirements....
Social Security for Employees and Self Employed
The European Commission welcomed the political agreement on the revision of EU social security coordination rules, a long-awaited reform aimed at modernising labour mobility across Member States. The updated framework...
Labour Law
The Ministry of Labour and Social Affairs of the Czech Republic has recently issued a draft bill transposing the Pay Transparency directive into the national law, with important implications for...
Social Security for Employees and Self Employed

In her speech to the European Parliament on May 20, 2026, European Commission President Ursula von der Leyen renewed her call to accelerate the completion and modernisation of the European...

Labour Law
Poland published a draft act to transpose the Pay Transparency Directive, foreseeing ambitious changes in the Polish employment law....
Posting of Workers for Provisions of Services

Introduction From 9 to 17 March, a coordinated inspection initiative was carried out across the European Union, bringing together authorities from 14 Member States. The operation focused on construction sites...

Health & Safety at Work for Employees
International health authorities are monitoring new hantavirus cases across multiple regions, raising attention on employer obligations related to employee safety during international assignments and cross-border activities. Companies managing mobile workforces...
Labour Law
The European Parliament’s EMPL Committee has approved the provisional agreement with the Council on updating EU rules for the coordination of social security systems. The reform aims to modernise provisions...
Labour Law

Spain and Romania have taken a new step to strengthen cooperation by signing an agreement on April 23rd, 2026 with support from the European Labour Authority (ELA). The cooperation agreement...

Labour Law
Greece has raised the minimum wage to €920 gross from April 1st, with a target of €950 by 2027. The government highlights income growth, while trade unions consider the increase...
Health & Safety at Work for Employees
On 15 April 2026, an EU Parliament committee approved stricter rules on chemical exposure at work, expanding protections and increasing employer obligations. The proposal now moves to a plenary vote...
Social Security for Employees and Self Employed

On 16 April 2026, the Court of Justice of the European Union (CJEU) ruled in case C-642/24 that the German Law reducing benefits depending on where the worker’s children lived...

Immigration Law
Vietnam now requires passengers arriving at Tan Son Nhat Airport to complete a pre-arrival declaration and present a QR code at immigration....
Immigration Law
Japan plans to launch JESTA by 2029, a new digital pre-screening system for visa-exempt travelers entering the country....
Labour Law
The EU provisional agreement to update social security rules for mobile workers has been reached, aiming to improve coordination and labour mobility, while global companies weigh greater legal certainty against...
Remuneration
The Luxembourg minimum wage increase in 2027 has been confirmed with a 3.8% rise, while trade unions and employers remain divided over wage adequacy and future reforms....
Administrative Fulfilments for Employers

The 2025 Annual Inspection Report of the National Labour Inspectorate provides a snapshot of the inspections carried out by INL, INPS and INAIL over the course of the year, offering...

Immigration Law
From 23 April 2026, the UK ETA will also apply to Jersey, Guernsey and the Isle of Man for eligible non-visa nationals travelling directly....
Immigration Law
Italy and Ethiopia launch a Global Skills Partnership to boost legal labour mobility, training, job matching, and youth employability....
Criminal Tax Law
With Judgment No. 50 of 2026, the Constitutional Court was called upon to assess the legitimacy of Article 21-bis of Legislative Decree No. 74 of 10 March 2000, introduced by...
Remuneration
The Romanian government has revised the gross national minimum wage, setting it at 4,325 lei with effect from 1 July 2026....
Immigration Law
Italy has given final approval to the decree implementing the EU single work permit directive, introducing faster issuance timelines and clearer obligations for employers....
Immigration Law
The Entry/Exit System (EES), fully operational as of 10 April 2026, introduces a more stringent and fully automated control of the entry and exit of third-country nationals within the Schengen...
Labour Law
On 30 March 2026, the Council of the European Union has given its final approval to the EU Talent Pool, a new digital platform designed to connect employers across the...
Immigration Law
The U.S. Department of State has broadened its online screening and vetting procedures for additional nonimmigrant visa categories. The measure strengthens digital review in the visa process and has practical...
Labour Law
The CJEU ruled that EU law does not guarantee employers the right to recover salary costs for employees incapacitated abroad, leaving such claims subject to national laws and increasing cross-border...
Immigration Law
China introduced new government policies aimed to enhance inbound tourism and simplify visa access....
Tax Law
Workers transferring tax residence to Italy can access the returning worker regime even while smart working for a foreign employer; the taxable base may be reduced to 40% if minor...
Immigration Law
The U.S. expanded its visa bond program, requiring certain nationalities to pay a refundable deposit as part of their visa application....
Immigration Law
India expanded the entry points available for e-Visa holders, improving travel flexibility and reducing logistical complexity....
Remote Working Abroad

The law on small and medium-sized enterprises (Law of 11 March 2026) introduces sanctions for employers in the event of a breach of the obligation – on an annual basis...

Tax Law

The Italian Revenue Agency has recently provided important guidance on the application of the special tax regime for inbound workers (regime impatriati), with specific reference to cases in which tax...

Immigration Law
On 2 March 2026, the European Union and Switzerland signed a wide-ranging package of agreements to strengthen their relationship, covering areas such as food safety, electricity, health, financial contributions, and...
Labour Law
The EFTA Court ruled that EEA labour protections apply to offshore petroleum activities on the continental shelf, extending worker rights beyond national territory....
Immigration Law
The UK government announced an increase in the cost of ETA starting from April 2026....
Remuneration
Poland’s minimum wage for 2026 is set at PLN 4,806 gross per month and PLN 31.40 hourly, as established by the Regulation of the Council of Ministers of 11 September...
Labour Law
CJEU rules Belgian non-resident tax surcharge breaches EU law (Case C-119/24)....
Tax Law
Income received by mistake and repaid does not count toward the €85,000 threshold or taxable income under the flat-rate regime....
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...
Risk Assessment
Updates on the multiple countries that closed their airspace fully or partially, which, as a result, leads to numerous cancellations and disruptions of flights....
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....
Health & Safety at Work for Employees
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....
Immigration Law
Flanders tightens rules on hiring non-EU nationals (2026)....
Tax Law
With Ruling No. 37/2026, the Italian Revenue Agency clarified that stock options and performance shares accrued during a period of employment abroad already taxed under the conventional remuneration regime are...
Immigration Law
The rules regarding the obligation to leave your passport at the visa center after submitting your visa application have changed....
Social Security for Employees and Self Employed
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....
Administrative Fulfilments for Employers
With Circular No. 1 of 23 February 2026, the Italian National Labour Inspectorate better illustrates Decree Law No. 159 of 31 October 2025 on health and safety measures in the...
Labour Law
On 12 February 2026, the Court of Justice of the European Union (CJEU) clarified in Case C-313/24 whether Member States can grant public tenders to a company with an administrative...
Income Tax Law
With response no. 10/2026, the Italian Revenue Agency provides important clarifications on the taxation of income earned by seafarers serving on foreign-flagged ships, specifying the conditions for applying the exclusion...
Labour Law
On 12 February 2026, the European Parliament adopted a non-binding resolution (2025/2133(INI)) to strengthen workers’ rights in subcontracting chains....
Citizenship
Italy announced new procedures for citizenship processes, civil registry, passports, and document procurement for Italians living abroad....
Tax Law
On 12 February 2026, the UK’s tax authority HMRC clarified that deferred remuneration is taxed based on residence at the time of payment....
Remuneration
Spain will raise the national minimum wage by 3.1% in 2026 to €1,221 per month (14 instalments), retroactive from 1 January. The government will also reform absorption rules to ensure...
Labour Law
On 29 January 2026, the European Commission adopted its first Visa Strategy to attract foreign talent and boost innovation in the EU....
State pension Law
The Italy–Albania social security agreement, effective July 1, 2025, allows workers and pensioners to combine contributions from both countries to access international pensions....
Social Security for Employees and Self Employed
On 22 January 2026, the CJEU ruled that EU residents cannot face higher thresholds for benefits when they have worked in multiple Member States, preventing discrimination against mobile workers....
Inheritance Tax Law
With ruling No. 16/2026, the Italian Revenue Agency denied the inheritance tax exemption for the mortis causa transfer of an Italian corporate shareholding in favor of a municipality of the...
Visa
The European Commission launched an infringement procedure against Germany, requesting a detailed reply within 2 months....
Labour Law
On 18 December 2025, the Court of Justice of the European Union ruled that work performed both inside and outside the EU must be considered when assessing whether an employee...
Income Tax Law
Answer no. 12/2026 confirms that working in Italy as a cross-border worker does not exclude the new impatriate regime, provided that the minimum foreign residence requirement is met. In the...
Remuneration
News on the increase of the national minimum wage in Slovakia in 2026...
Administrative Fulfilments for Employers
Starting January 2026, the Italian National Labour Inspectorate (INL) introduces stricter rules on undeclared work, with immediate point deductions under the credit license system....
Remuneration
Portugal minimum wage increase in 2026: Government approves rise from 870 to 920 euros per month, effective January. Announced after Sintra Council meeting by Minister Leitão Amaro. Details economic context...
Tax Law
Ruling No. 7/2026 provides important operational guidance on determining theoretical annual income for the purposes of the benefits introduced by the Budget Law 2025. The Italian Revenue Agency confirms that...
Tax Law
Ruling No. 5/2026 clarifies that mandatory social security and welfare contributions paid abroad by taxpayers resident in Italy who apply the notional remuneration regime are deductible from total income rather...
Tax Law
With Law No. 217 of 29 December 2025, Italy completed the ratification and implementation of the Protocol amending the Italy–Switzerland Agreement on telework for frontier workers, thereby introducing a stable...
Tax Law
Ruling No. 2/2026 clarifies that the inbound workers regime is also available to employees relocating to Italy while working remotely for a foreign employer. The benefit may be claimed independently...
Tax Law
Ruling No. 1/2026 clarifies that payments in lieu of notice are taxable in the State in which the employment was effectively carried out, even where the employee is non-resident. This...
Social Security for Employees and Self Employed
In November 2025, the French Court of Cassation held that social-security disputes follow Regulation 883/2004, requiring adjudication under the competent Member State’s law....
Inheritance Tax Law
For inheritance tax purposes, the actual bank account balance at the date of death prevails over the purely accounting balance. Accordingly, transactions already completed must be taken into account, even...
Labour Law
In a decision dated 8 January 2026, the Cour de Cassation held that under Article L.8222-2 of the Labour Code, a contractor cannot be held liable for undeclared work carried...
Immigration Law
The Italian authorities have provided clarifications on the application procedure for entry clearance for foreign workers outside the annual quotas in the sectors of family and social-health assistance....
Immigration Law
Italy will implement the single permit, an EU immigration strategy that will allow foreigners to reside and work within the territory of the European Union....
Tax Law
Replies no. 312/2025 and no. 314/2025 confirm a dual approach by the Italian Revenue Agency: a more substantive and flexible interpretation for access to the “first home” tax relief for...
Tax Law
The Italian Revenue Agency clarifies the new inbound workers tax regime, the conditions for accessing the 50% tax relief upon returning to Italy, even in the presence of prior employment...
Income Tax Law
The 2026 Budget Law has amended the rules governing short-term rentals by lowering the threshold above which a presumption of business activity applies to short-term letting....
Inheritance Tax Law
Legislative Decree No. 123 of 1 August 2025 establishes the new Consolidated Act on Indirect Taxes (registration, inheritance and gift taxes, property and cadastral taxes, stamp duties, and IVAFE, including...
Permanent Establishment Art 5 OECD
The new update to the OECD Commentary introduces a new potential scenario for the existence of a permanent establishment in the context of remote working, where both the temporal threshold...

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