European IP, ICT & Data Newsletter | February 2026 10/02/2026 Technology and Telecommunications, Intellectual and Industrial Property This issue brings together key legal and regulatory developments across Europe in this fields READ MORE >>

The Price of Privacy: Navigating Pay-or-Consent Models in the EU Digital Economy 03/02/2026 Technology and Telecommunications, Intellectual and Industrial Property This guide explores key risks and regulatory considerations under the GDPR READ MORE >>

M&A and PE in Europe: Q4 Results and Forecasts 02/02/2026 Corporate and M&A In this new edition, we analyse the key aspects for keeping up to date with the current situation of the M&A and private equity market in Europe, the results for the fourth quarter of 2025 and the most active sectors in each jurisdiction, as well as the forecasts for 2026 READ MORE >>

Employment news | January 2026 20/01/2026 Employment Andersen's Labour Law team analyses the most interesting regulations and rulings from January READ MORE >>

European Newsletter: Step in Tax 12/01/2026 Tax Andersen's European Tax Practice launches the second edition of the ‘Step in Tax’ newsletter with the most relevant developments in tax matters READ MORE >>

European Employment Insights | December 2025 16/12/2025 Employment Andersen's European Employment Law practice presents the December edition of its monthly newsletter READ MORE >>

Law 9/2025, of 3 december, on Sustainable Mobility 15/12/2025 Employment Relevant developments in the labour field READ MORE >>

Royal Decree 1065/2025, of 26 november, implementing the training contract regime 02/12/2025 Employment The Council of Ministers has approved Royal Decree 1065/2025 which develops the training contract regime provided for in Article 11 READ MORE >>

Regarding the Possible Existence of a Permanent Establishment of a Company in Cases of Services Provided by an Employee from a State Other Than Their Country of Residence 21/11/2025 Tax On November 18, the OECD Council adopted the updated Model Tax Convention on Double Taxation and its commentary READ MORE >>

European Employment Insights | November 2025 19/11/2025 Employment Andersen's European Employment Law practice presents the November edition of its monthly newsletter READ MORE >>

Employment news | November 2025 05/11/2025 Employment Andersen's Labour Law team analyses the most interesting regulations and rulings from October READ MORE >>

Restructuring and Insolvency Magazine. October 2025 30/10/2025 Restructuring and Special Situations Special English language edition of our Insolvency and Restructuring Magazine READ MORE >>

Civil Procedure Manual | October 2025 28/10/2025 Litigation and Arbitration Andersen's European Litigation and Arbitration practice presents the first edition of its Civil Procedure Manual. READ MORE >>

European Employment Insights | October 2025 16/10/2025 Employment Andersen's European Employment Law practice presents the October edition of its monthly newsletter READ MORE >>

M&A and PE in Europe: Q3 Results and Forecasts 14/10/2025 Corporate and M&A Trends in Europe in M&A and private equity in the third trimester of 2025 READ MORE >>

Employment news | October 2025 08/10/2025 Employment Andersen's Labour Law team analyses the most interesting regulations and rulings from September READ MORE >>

September 2025 | European IP, ICT & DATA Insights 25/09/2025 Technology and Telecommunications, Intellectual and Industrial Property Andersen’s IP, ICT & Data Service Line has released the 2nd Edition Newsletter READ MORE >>

European Employment Insights | September 2025 25/09/2025 Employment Andersen's European Employment Law practice presents the September edition of its monthly newsletter READ MORE >>

European Newsletter: Step in Tax 18/09/2025 Tax Tax experts are launching the newsletter Step in Tax READ MORE >>

European Employment Insights | August 2025 27/08/2025 Employment Andersen's European Labour Law Practice presents the August edition of the monthly newsletter READ MORE >>

European Employment Insights | July 2025 21/07/2025 Employment Andersen's European Labour Law Practice presents the July edition of the monthly newsletter READ MORE >>

M&A and PE in Europe: Q2 Results and Forecasts 16/07/2025 Corporate and M&A The newest edition highlights Q2 2025 M&A and PE trends in Europe READ MORE >>

Energy Performance Contracts (EPCs): a pathway to sustainable energy solutions 16/07/2025 Energy & Natural Resources The report explores the growing importance of EPCs as a strategic tool to drive energy efficiency READ MORE >>

Europe questions the taxation of homes used as primary residences by taxpayers under the expatriate regime (Beckham Law) 20/06/2025 Tax The European Union considers the allocation of property income to the personal income tax of primary residences of taxpayers under the Beckham regime to be discriminatory. READ MORE >>

European Employment Insights | June 2025 18/06/2025 Employment Andersen's European Labour Law Practice presents the June edition of the monthly newsletter READ MORE >>

Short-term Rentals: New Data Obligations and Registration Requirements 09/06/2025 German Desk Individuals Harmonized standards of Regulation (EU) 2024/1028, published in April 2024. READ MORE >>

European Employment Insights | May 2025 20/05/2025 Employment Andersen's European Labour Law Practice presents the May edition of the monthly newsletter READ MORE >>

M&A and PE in Europe: Q1 Results and Forecasts 12/05/2025 Corporate and M&A The newest edition highlights Q1 2025 M&A and PE trends in Europe READ MORE >>

European Employment Insights | April 2025 14/04/2025 Employment Andersen's European Labour Law Practice presents the April edition of the monthly newsletter READ MORE >>

Newsletter Litigation and Arbitration Europe: Dispute in Construction Contract 04/04/2025 Litigation and Arbitration Our latest Litigation and Arbitration Newsletter is now available READ MORE >>

European Employment Insights | March 2025 19/03/2025 Employment Andersen's European Labour Law Practice presents the March edition of the monthly newsletter READ MORE >>

Newsletter Private Client Services | March 2025 17/03/2025 Tax, PCS, Wealth Management & Family Business Andersen's Private Client Services group analyses tax developments for 2025 READ MORE >>

Andersen | Dismissals Guide 2025 05/03/2025 Employment This comprehensive guide provides valuable insights into dismissal procedures across Europe READ MORE >>

European Employment Insights | February 2025 17/02/2025 Employment The February edition of our Andersen European Employment Insights newsletter READ MORE >>

Income Tax on Natural Persons (IRPF) 05/02/2025 Tax, German Desk Individuals Are you a tax resident in Spain? Do you receive income from work (such as wages or pensions), interest or other income that would have to be declared on the Individual Income Tax Return (IRPF)? READ MORE >>

Posting workers to Spain 04/02/2025 Employment, German Desk Business What requirements must be met for a posting of workers to Spain? READ MORE >>

Register of Accredited Companies (REA) 03/02/2025 German Desk Business Foreign general contractors and subcontractors in the construction sector who, in the context of the cross-border provision of services, decide to post workers to Spain must comply with two measures of labour-law nature to the Spanish authorities before starting business activities READ MORE >>

Form 720, the declaration of assets and rights abroad for residents in Spain 30/01/2025 Tax, German Desk Individuals Since 2012, residents in Spain are obliged to file form 720. This is an informative declaration of assets and rights located abroad. It is filed between 1 January and 31 March of the year following the year to which the information provided refers. READ MORE >>

M&A and PE in Europe: Q4 Results and Forecasts 24/01/2025 Corporate and M&A The newest edition highlights Q4 2024 M&A and PE trends in Europe, offering key insights into the current landscape READ MORE >>

European Employment Insights. December 2024 12/12/2024 Employment Andersen's European Employment Law practice presents the december edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Working from home in Spain – legal and tax basics 26/11/2024 Employment The digitalisation of the working environment is advancing. More and more employees and self-employed persons have the opportunity to work from home or almost anywhere else. READ MORE >>

Key aspects of the Beckham Law 25/11/2024 Tax, German Desk Individuals Spain has a highly attractive tax regime for workers, professionals, entrepreneurs and company administrators relocated to Spain. READ MORE >>

Buying and selling a second hand yacht: Legal and tax aspects 22/11/2024 German Desk Individuals In Spain, the sale and purchase of ships and yachts is regulated by Law 14/2014 of 24 July on Maritime Navigation. This regulation is of a dispositive nature. READ MORE >>

Wealth tax 22/11/2024 German Desk Individuals Individuals resident in Spain, with respect to their worldwide assets, as well as non-residents with assets located or rights exercisable in Spanish territory may be obliged to file a Wealth Tax return and pay the corresponding tax. The official tax return form is 714. READ MORE >>

Contracts for executive employees 22/11/2024 German Desk Business The "Estatuto de los Trabajadores" (ET), the most important regulation in the field of labour law in Spain, basically distinguishes between two types of employment relationship: general and specific. One of these special employment relationships is that of the so-called executive employees. READ MORE >>

Basics of Spanish labour law 22/11/2024 German Desk Business We provide, without claiming to be complete, an initial overview of the basic principles of labour law relevant to your business activities in Spain. The focus is on the topics that have proven to be particularly relevant in practice. READ MORE >>

Guide to buying Real Estate in Spain 21/11/2024 German Desk Individuals Buying a property in Spain is really a standard process, but at the same time complex when buyers come from a different legal culture. READ MORE >>

European Employment Insights. November 2024 21/11/2024 Employment Andersen's European Employment Law practice presents the november edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Bereavement benefits: what are survivors entitled to in Spain? 18/11/2024 German Desk Individuals The Spanish National Social Security Institute (Instituto Nacional de la Seguridad Social, hereinafter 'INSS') provides various social benefits in the event of the death of a spouse, partner, parent or close relative. READ MORE >>

Real Estate Finance Lease and Mortgage Lending: Differences in Taxation 18/11/2024 German Desk Business, Tax There are two main types of financing available to companies that plan to acquire real estate for their activity: purchase with a mortgage loan, which is the traditional method, and real estate finance lease (also known as real estate capital lease). READ MORE >>

Litigation and Arbitration Newsletter | October 2024 30/10/2024 Litigation and Arbitration This edition highlights the benefits of mediation as a collaborative alternative to traditional litigation READ MORE >>

European Employment Insights | October 2024 24/10/2024 Employment Andersen's European Employment Law practice presents the October edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

European IP, ICT and Data Insights | October 2024 16/10/2024 Technology and Telecommunications, Intellectual and Industrial Property This edition covers significant new laws and regulations introduced in 2024, landmark rulings in IP and ICT, and the legal challenges posed by Artificial Intelligence READ MORE >>

European Employment Insights September 2024 20/09/2024 Employment Andersen's European Employment Law practice presents the September edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Newsletter Private Client Services | Third quarter 2024 17/09/2024 PCS, Wealth Management & Family Business, Tax The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the third quarter of 2024 READ MORE >>

European Employment Insights August 2024 27/08/2024 Employment Andersen's European Employment Law practice presents the August edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Corporate and M&A Magazine: M&A and PE in Europe: Q2 Results and Forecasts 26/07/2024 This magazine is key to staying up to date on the current status and forecast of the M&A and Private Equity market in Europe READ MORE >>

Europe after Directive (EU) 2019/1023 of 20 June 2019: A comprehensive European Guide 24/07/2024 Restructuring and Special Situations Directive 2019/1023 aims to harmonize and modernize restructuring and insolvency frameworks across EU member states. This publication reviews the varying legal frameworks in different EU countries and some non-EU jurisdictions READ MORE >>

European Employment Insights July 2024 18/07/2024 Employment Andersen's European Employment Law practice presents the July edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

EU Artificial Intelligence Act: Key Considerations for Data Protection Officers 17/07/2024 Technology and Telecommunications, Intellectual and Industrial Property Andersen's IP, IT, and Data Protection Service Line is excited to announce the release of their new publication, EU Artificial Intelligence Act: Key Considerations for Data Protection Officers READ MORE >>

European Guide to Support Employers: Remote Work in Europe 2024 26/06/2024 Employment Andersen's Employment and Labor Law Service line is thrilled to present their new edition of their European Guide to Support Employers, focused on Remote work in Europe READ MORE >>

European Employment Insights June 17/06/2024 Employment Andersen's European Employment Law practice presents the June edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Andersen up to date | Employment news | June 04/06/2024 Employment Andersen's Employment team analyses the most interesting regulations and rulings in June READ MORE >>

China Desk Newsletter | May 2024 10/05/2024 Employment, Tax, Real Estate, Technology and Telecommunications, China Desk Andersen's China Desk team analyzes the most relevant judgments of May in financial regulation, data protection, tax, labour and real estate READ MORE >>

European Employment Insights May 09/05/2024 Employment Andersen's European Employment Law practice presents the May edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Andersen up to date | Employment news | May 07/05/2024 Andersen's Employment team analyses the most interesting regulations and rulings in May READ MORE >>

Newsletter Private Client Services | First quarter 2024 18/04/2024 PCS, Wealth Management & Family Business, Tax The new edition of the PCS newsletter, prepared by the Private Client Services group, includes the main tax news for the first quarter of 2024 READ MORE >>

European Employment Insights April 10/04/2024 Employment Andersen's European Employment Law practice presents the April edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Technology | Revolution of the World Wide Web 21/03/2024 Technology and Telecommunications The Andersen EU Technology team prepared an insight on the revolution of the World Wide Web READ MORE >>

Litigation and Arbitration Newsletter March 13/03/2024 Litigation and Arbitration Andersen's Litigation and Arbitration Service Line presents their most recent newsletter: Digitization of proceedings conducted before EU Courts READ MORE >>

European Employment Insights March 12/03/2024 Employment Andersen's European Employment Law practice presents the March edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

European Employment Insights February 13/02/2024 Employment Andersen's European Employment Law practice presents the February edition of its monthly newsletter, which covers the latest and most important developments in employment law READ MORE >>

Crypto taxation under the Beckham Law 23/01/2024 Tax, Tax Procedure Tax and Tax Procedure Team analyses the taxation of cryptocurrencies under the Beckham Act READ MORE >>

China Desk Newsletter | December 2023 26/12/2023 China Desk, Corporate and M&A Andersen's China Desk team analyzes the most relevant judgments in Artificial Intelligence, Tax and Corporate matters READ MORE >>

European Employment Insights December 22/12/2023 Employment December edition of the Andersen Employment and Labor Law Service Line monthly newsletter READ MORE >>

November European Employment Insights 29/11/2023 Employment November edition of the Andersen Employment and Labor Law Service Line monthly newsletter READ MORE >>

Incentives Renewables & Energy Efficiency 21/11/2023 Customs and Excise A comprehensive overview of policy frameworks and incentives relevant to enhancing investments in energy efficiency and renewable energy production, prepared by the Business Incentives & Tax Credits EU Service Line READ MORE >>

Note regarding the new Decree Law of the Generalitat that regulates apartments for tourist use 10/11/2023 Urban planning, Real Estate, Corporate and M&A The new legal regime will be applied in numerous municipalities, including Barcelona, its metropolitan area and important tourist areas in Catalonia. READ MORE >>

European Employment Insights | October 2023 18/10/2023 Employment Andersen's European Employment Insights second edition READ MORE >>

European Guide to Tax Regime for Holding Companies 11/10/2023 Tax A document prepared by the EU International Taxation Service Line to explore the changing tax environment for holding companies in various jurisdictions READ MORE >>

Transfer Pricing | Documentation requirements in Europe 11/10/2023 Tax, Transfer Pricing The EU Transfer Pricing SL guide on TP documentation requirements in various jurisdictions READ MORE >>

Artificial Intelligence Act: what’s new? 10/10/2023 Technology and Telecommunications An insight prepared by the EU Technology Industry Group in collaboration with the IP, IT, Data Protection EU Service Line of Andersen, on AI Act READ MORE >>

September 2023 | Latam Corporate Insights 18/09/2023 Corporate and M&A, Energy & Natural Resources, Cuban Desk An opportunity guide about: The Corporate M&A legal and tax framework focused on the Energy industry across LatAm READ MORE >>

European Corporate Insights – EU Supply Chain Act | July 2023 Edition 27/07/2023 Corporate and M&A This edition focuses on key topics like human rights compliance, environmental standards, and responsible corporate governance practices to drive a fairer and more sustainable global economy READ MORE >>

European Guide to Support Employers | Employment of Managing Directors 19/07/2023 Employment This comprehensive guide provides a detailed overview of regulations and conditions surrounding the employment and appointment of managing directors within limited liability companies (LLCs) in over 30 European countries READ MORE >>

M&A and PE Market Trends Semester 1 Europe 18/07/2023 Corporate and M&A Target M&A hit a 10-year low, dropping by 49% compared to 2022 levels READ MORE >>

China Desk Newsletter | July 2023 11/07/2023 Corporate and M&A, China Desk Andersen's China Desk team analyzes the most relevant judgments in tax, real estate, corporate and M&A matters READ MORE >>

VAT Treatment of tokens 06/07/2023 Tax Andersen’s VAT & Customs practice in Europe conducted a comprehensive analysis of the VAT treatment of various types of tokens READ MORE >>

ECJ allows proportional VAT fines 05/07/2023 Tax The EU VAT & Customs Service Line has prepared an alert about the recent ruling by the European Court of Justice (ECJ) that has shed light on the issue of proportional fines for underpaid VAT in Belgium READ MORE >>

The new Carbon Border Adjustment Mechanism (“CBAM”) | Analysis, implications and impact 22/06/2023 Tax, Public and Regulatory, Energy & Natural Resources, Customs and Excise Andersen's Public & Tax team analyses the impact and implications of CBAM READ MORE >>

Newsletter Private Client Services | May 2023 25/05/2023 Tax The May edition of the PCS newsletter, written by the Private Client Services group, includes the main developments in tax matters in recent months. READ MORE >>

Transfer Pricing and Sustainability 11/05/2023 Tax The European Transfer Pricing Team at Andersen has developed a news article on ethical tax practices for multinational businesses (MNEs) READ MORE >>

Beyond the Hype: Real-World Applications of AI 10/05/2023 Technology and Telecommunications The Andersen European Technology Industry Group, led by Francesco Marconi, has recently issued a document discussing the rapid growth of Artificial Intelligence (AI) and its impact on our daily lives. READ MORE >>

M&A and PE Market Trends Q1 Europe 08/05/2023 Corporate and M&A Andersen's European M&A team analyses trends in the European mergers and acquisitions market READ MORE >>

M&A Full Year Review: Trends in Mergers and Acquisitions 05/04/2023 Corporate and M&A Andersen's M&A team in Europe analyses trends in mergers and acquisitions READ MORE >>

Litigation & Arbitration | Post M&A Disputes and Current Challenges 16/03/2023 Litigation and Arbitration Andersen's Arbitration and Litigation team analyses issues related to disputes in post-M&A transactions, what the causes of disputes may be, what the jurisdiction of the ordinary courts is, and whether arbitration is better in such situations. READ MORE >>

Andersen Employment Brief | March 2023 07/03/2023 Employment Andersen's Employment team analyses the most relevant legilation and judgemnts in the March brief READ MORE >>

China Desk Newsletter | March 2023 02/03/2023 Corporate and M&A, China Desk Andersen's China Desk team analyzes the most relevant judgments of February in employment, tax, real estate, corporate and M&A matters READ MORE >>

Transfer pricing year-end adjustments 16/02/2023 Tax Our European Transfer Pricing team has prepared a short summary on the topic "Transfer pricing year-end adjustments" READ MORE >>

European Guide to Support Employers – Remote Work in Europe 14/02/2023 Employment Remote work is a rapidly growing trend in the European job market. Much has changed in the last two years, not only in the job market but also in the legislation of individual countries. READ MORE >>

Andersen Employment Brief | February 2023 08/02/2023 Real Estate, Real Estate, Construction and Urban Planning Andersen's Employment team analyzes the most interesting regulations and rulings of February. Victoria Caldevilla delves into the comment of the month on "New offences of the corporate entities" READ MORE >>

European Corporate Insights | January 2023 30/01/2023 Corporate and M&A, Energy & Natural Resources The new edition of European Corporate Insights provides a comprehensive analysis of regulatory trends and measures in the energy sector in 15 European countries READ MORE >>

Hot spots in Employment Law | January 2023 09/01/2023 Employment Our team analyses the main novelties you need to know about employment issues in January READ MORE >>

First court sentence conviction by a US court related to Title III of the Helms-Burton Act 04/01/2023 Cuban Desk First court sentence conviction by a US court related to Title III of the Helms-Burton Act READ MORE >>

R&D Incentives Reference Guide 19/12/2022 Tax Guide on R&D incentives for the European service line Business Incentives and Tax Credits READ MORE >>

The M&A market in Europe: 2022 and expectations 01/12/2022 Corporate and M&A Our M&A experts analyze key insights and factors that influenced the M&A market: 2022 and expectations READ MORE >>

Andersen Employment Brief | November 2022 07/11/2022 Employment Andersen's Employment team analyses the most relevant legilation and judgemnts in October's brief. In it, Marta Navarro, delves into the comment of the month on "The shocking volatility of permanent seasonal employment contract" READ MORE >>

Litigation & Arbitration Service Line Newsletter: Rebus sic stantibus and force majeure clause 20/10/2022 Litigation and Arbitration Andersen´s European Litigation & Arbitration Newsletter is dedicated to an extraordinary change in economic relations READ MORE >>

Andersen Employment Brief | October 2022 13/10/2022 Employment Andersen's Employment team analyses the most relevant legilation and judgemnts in October's brief. In it, Raquel de la Viña, delves into the comment of the month on "The shocking volatility of permanent seasonal employment contract" READ MORE >>

Hot spots in Employment Law | October 2022 04/10/2022 Employment Our team analyses the main novelties you need to know about employment issues in October READ MORE >>

New US court decision rejects alleged “trafficking” under Title III of the Helms Burton Act 26/09/2022 Cuban Desk New US court decision rejects alleged "trafficking" under Title III of the Helms Burton Act READ MORE >>

Cuba opens foreign investment to the retail and wholesale sector-Andersen 22/08/2022 Cuban Desk With this new step, foreign investors will be able to manage the direct marketing of their products in retail and wholesale markets READ MORE >>

European Corporate Insights | July 2022 28/07/2022 Corporate and M&A In this publication we address “Doing Business in uncertain times” as one of the topics that have special interest for companies with multinational activities, and especially those doing business in Europe READ MORE >>

The impact of sanctions adopted for the war against Ukraine and the expected increase in arbitrations 14/07/2022 Litigation and Arbitration Overview of the sanctions in place to date, potential impact on the business of companies and some guidance in relation to the management and resolution of disputes arising from the imposition of such sanctions READ MORE >>

Volatility: a plug for M&A transactions? 05/07/2022 Corporate and M&A Andersen´s M&A practice in Europe analyzed the Volatility in the market and the key factors to mitigate risks in M&A transactions READ MORE >>

Transfer pricing and financial transactions 04/07/2022 Tax Andersen's EU Transfer Pricing department has prepared a document with the most relevant and common TFs identified in the OECD guidance READ MORE >>

Measures carried out by the Algerian State and their impact on diplomatic relations with Spain 04/07/2022 Litigation and Arbitration On June 8th, the Algerian government announced the immediate suspension of the Treaty of friendship, good neighborliness and cooperation between the Kingdom of Spain and the Democratic Republic of Algeria. The following is an analysis of how this decision affects companies that have commercial relations with Algeria and Spanish companies with investments in the Algerian state READ MORE >>

Input tax refund – formally insufficient invoices do not necessarily lead to the exclusion of the input tax deduction 19/05/2022 Tax In the recent past, there have been a large number of ECJ rulings which have been aimed at ensuring that formally defective (or even missing) invoices do not necessarily lead to the exclusion of the input tax deduction READ MORE >>

Declaration for the Future of the Internet 18/05/2022 LegalTech y NewLaw The United States and 60 other global partners present the 'Declaration for the Future of the Internet' READ MORE >>

Another positive ruling of the ECJ concerning fixed establishment 18/05/2022 Tax On 7 April 2022, the European Court of Justice issued a verdict in the Romanian case Berlin Chemie (C-333/20) READ MORE >>

The Supreme Court Addresses Inheritance Tax to Beneficiaries Resident For Tax Purposes In Third Countries 17/05/2022 Tax Regarding the recent judgment of the Supreme Court ("TS") of 6th April 2022 READ MORE >>

The European Court of Justice has ruled on warranty repairs 17/05/2022 Tax Repair under warranty completed by the customer may be considered as a supply of services towards the vendor, with repair costs might qualifying as consideration READ MORE >>

The new national security scheme: application to private sector companies 05/05/2022 LegalTech y NewLaw On Royal Decree 311/2022 regulating the National Security Scheme (ENS) READ MORE >>

Digital security aspects included in the European Union’s Strategic Compass 27/04/2022 Litigation and Arbitration, LegalTech y NewLaw A Strategic Compass to strengthen the EU's security and defence by 2030 READ MORE >>

New decision by the Southern District Court of Florida recognises the Helms Burton Act’s definition of “trafficking” as constitutional 31/03/2022 Cuban Desk On March 23, 2022, a judge of the Southern District Court of Florida issued a new ruling recognising that the definition of "traffic" included in the Helms Burton Act (HBL) is constitutional READ MORE >>

The Whistleblower Directive in Europe | March 2022 21/03/2022 Employment Andersen´s European Employment practice has prepared a new edition of the European Employment Newsletter focused on the Whistleblower Directive READ MORE >>

European Corporate Insights | March 2022 09/03/2022 Corporate and M&A, Banking and Finance The fifth edition of the European Corporate Insights magazine is focused on the Banking and Finance Industry with the principal topic ‘SANDBOX in Europe’ READ MORE >>

Judgment of the Court of justice of the European Union Case C-788/19 Implications for the holding of assets abroad and their regularisation 07/03/2022 Tax Regarding the ruling of the Court of Justice of the European Union (“CJEU”) on 27th January READ MORE >>

The M&A market in Europe has reached an all time record in 2021 25/01/2022 Corporate and M&A Andersen´s M&A practice in Europe analyzed the growth of M&A during 2021 READ MORE >>

The Spanish Supreme Court Confirms the National Court Criterium Stating that Offset Of Nols is a Right, not a Tax Option with a Submission Deadline 24/01/2022 Tax Regarding the Supreme Court's ruling of November 30, 2021 READ MORE >>

Main novelties of the Startups Act 21/01/2022 Tax, Corporate and M&A On 27-12-2021, the Official Gazette of the Spanish Parliament published the Draft Law on the promotion of start-ups, known as the “Start-ups Law” READ MORE >>

The Whistleblowing Channel: Enhanced whistleblower protection begins 20/12/2021 Employment The deadline for Spain, as an EU Member State, to transpose Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019 on the protection of persons reporting breaches of Union law has expired READ MORE >>

The Resilience and Recovery Guide 13/12/2021 Tax Andersen´s Business Incentives and Tax Credits practice developed The Resilience and Recovery Guide READ MORE >>

New Portfolio of Opportunities for foreign investment in Cuba 02/12/2021 Cuban Desk The Cuban authorities update the Portfolio of Opportunities for Foreign Investment in Cuba in order to inform foreign investors about new projects of interest READ MORE >>

Agri-food Insights | November 2021 15/11/2021 Agrifood Latest developments impacting on the agri-food sector, specifically the new Common Agricultural Policy (CAP), new amendments to the Food Chain Act, new trends in investment and profitability, among others. READ MORE >>

European Corporate Insights | November 2021 12/11/2021 Corporate and M&A The new edition of our #EuropeanCorporateInsights magazine provides an overview of the latest #ESG developments specific to different European jurisdictions READ MORE >>

Global Transfer Pricing Insights | October 2021 14/10/2021 Transfer Pricing, Tax In this publication, Andersen Global's Tax team provides a guide to understanding the transfer pricing rules, regulations, policies and practices of the jurisdictions covered READ MORE >>

The Possibility of foreign investment in MSMEs in Cuba 07/10/2021 Cuban Desk New regulations associated with the establishment of MSMEs in Cuba, which open up the possibility for Cubans to create their own businesses and contribute to the island's economic development READ MORE >>

Limited Liability Companies in Europe 30/09/2021 Corporate and M&A New Andersen Guide with an overview on Limited Liability Companies in Europe, its formation and incorporation procedures with a dedicated section for each of the European countries covered in this Guide READ MORE >>

Updates on the extension of ERTEs, riders’ employment rights and the interprofessional minimum wage 29/09/2021 Employment Andersen's labor team summarizes the main novelties that each of these regulations include in labor and social security matters READ MORE >>

New measures in Cuba on the exercise of private activity 31/08/2021 Cuban Desk On August 19, 2021, the regulations governing the exercise of private activity, including (i) self-employed workers, (ii) MSMEs and (iii) non-agricultural cooperatives, were published in the Official Gazette of Cuba No. 94 Ordinary READ MORE >>

Helms Burton Act: new lawsuit under Title III and appeal in favour of American Airlines 09/08/2021 Cuban Desk The Court argues that if the property giving rise to the claim was seized prior to March 12, 1996, a U.S. national cannot bring an action under the HBA unless he acquired title to his right to the claim prior to March 12, 1996 READ MORE >>

Relevant information for employers regarding the vaccination certificate 27/07/2021 Employment Andersen´s European Employment Practice, has prepared this edition of the Newsletter providing an overview of 21 countries with the most common questions employers have regarding the vaccination certificate READ MORE >>

European Corporate Insights | July 2021 23/07/2021 Corporate and M&A In this publication Andersen´s European Corporate and M&A practice address “How to Finance M&A transactions in Europe" READ MORE >>

The figure of the Investor in the Draft Bill for the promotion of the startup ecosystem 07/07/2021 Tax, Corporate and M&A The Government approves the Draft Bill on Startups, which aims to boost investment in the entrepreneurial ecosystem in Spain through tax benefits, investment support instruments and attracting talent. Javier Bustillo and Borja De Gabriel analyse the measures adopted and what they imply for this type of companies and their investors READ MORE >>

The case against Pernod Ricard, S.A. is dismissed under Title III of the Helms-Burton Act 23/06/2021 Cuban Desk In this lawsuit, the defendant was accused of engaging in "trafficking" with respect to assets confiscated from the plaintiffs' family by the Cuban government after 1st January 1959 READ MORE >>

Cuba updates the system of foreign company commercial representation 11/06/2021 Cuban Desk On June 7th 2021, a batch of standards was published in the Ordinary Official Gazette of the Republic of Cuba No. 63, updating the legal regime of branches and representations of foreign companies READ MORE >>

Helms Burton Title III plaintiffs reach settlement with defendant LafargeHolcim 01/06/2021 Cuban Desk The lawsuit, filed by the Clafin family, was based on the use of property confiscated by the Cuban government READ MORE >>

New lawsuit under Title III of Helms-Burton between sugar mills. Francisco Industries, Inc. v. ASR Group International, Inc. 17/05/2021 Cuban Desk The lawsuit alleges that ASR has engaged in "trafficking" because it knowingly and intentionally profited from the assets once confiscated from the defendant through its business activity READ MORE >>

Proceedings against Meliá regarding the management of hotels on Cuban soil are closed for lack of jurisdiction of Spanish courts 07/05/2021 Cuban Desk Although the Spanish courts have been the connoisseurs of the matter and the legal arguments used are in accordance with Spanish regulations, this lawsuit has been contextualized with the activation by the government of Donald Trump of Title III of the Helms Burton Law in 2019 READ MORE >>

The EU Proposal for a new Artificial Intelligence regulation establishes a new legal framework for innovation 30/04/2021 AI and Regulatory Compliance, Technology and Telecommunications The European Commission frames the AI standard within the European digital strategy called "Shaping Europe's Digital Future" READ MORE >>

Latest court decision in Exxon v. CIMEX and CUPET lawsuit under Title III of the Helms-Burton Act 29/04/2021 Cuban Desk The Court analyses the exemption of foreign states from immunity from prosecution and calls for evidence to clarify the application of the commercial activity exception READ MORE >>

Requirements and obligations of employers in relation to COVID-19 vaccines 12/04/2021 Employment Andersen's European Employment Group has prepared this 20-country summary that addresses frequently asked questions employers have regarding the COVID-19 vaccine READ MORE >>

Helms Burton lawsuit against Tripadvisor, Booking, Expedia & Visa, Mastercard dismissed at first instance 05/04/2021 Cuban Desk The main reason for the Court's decision to dismiss the claim is that the LHB requires the Claimant to have acquired title to the claim to the confiscated property prior to 12th March 1996 READ MORE >>

Guide to provide an overview of termination procedures for employees in 21 European countries 22/03/2021 Employment The European Employment Group of Andersen has developed a practice guide with an overview of the most relevant aspects of dismissals regulations in 21 European countries. READ MORE >>

New lawsuit under Title III of the Helms-Burton Act 09/03/2021 Cuban Desk Against a Singapore company READ MORE >>

The United States-Cuba Trade Act Of 2021 22/02/2021 Cuban Desk The bill aims to reestablish normal trade relations between Cuba and the U.S. READ MORE >>

The EU requires that 70% of non-reimbursable financial aid from European funds be committed by 2022 22/02/2021 Public and Regulatory The Regulation creates the Recovery and Resilience Mechanism with the objective of providing financial assistance to Member States to achieve the reforms and investments set out in the national recovery and resilience plans READ MORE >>

VAT Refund procedure to businesses or entrepreneurs established in the territories of the United Kingdom of Great Britain and Northern Ireland 07/01/2021 Tax Resolution of the Directorate General for Taxation of the 4th January 2021 READ MORE >>

New regulation on access and connection to the energy transmission and distribution networks 05/01/2021 Energy & Natural Resources In the light of Royal Decree 1183/2020 of 29th December on access and connection to the electricity transmission and distribution networks, with the intention of adapting to EU requirements and facing up to the new reality of the sector READ MORE >>

Tax measures incorporated in the State Budget Law for 2021 04/01/2021 Tax Law 11/2020 of 30th December on the General State Budget for 2021 (hereinafter, "LPGE") was published in the Official State Gazette of 31st December 2020. The purpose of this Informative Note is to set out the main tax measures established by the LPGE, which have generally come into force as from 1st January 2021 and […] READ MORE >>

Impact on international transfers of the EU-UK Trade and Cooperation Agreement 30/12/2020 Technology and Telecommunications The Trade and Cooperation Agreement between the United Kingdom and the European Union was published on 23rd December to regulate relations from 1st January 2021.  Regarding transfers of personal data from the European Union to the United Kingdom, the Agreement provides, in summary, for the following: (i) They will not be considered as international transfers […] READ MORE >>

NI GA 33/2020 of 11 December on returnable packaging 21/12/2020 Tax On 11th November 2020, the AEAT Customs and Excise Department published Information Note NI GA 33/2020 of 11th December on returnable packaging in relation to packaging that may be exported and subsequently re-imported into the customs territory of the Union, clarifying the formalities required for operators to benefit from the import duty exemption applicable on […] READ MORE >>

The Supreme Court recognises the power of the administration to impose emission limit values in an IEA even though they are not covered by a previous standard 14/12/2020 Energy & Natural Resources Regarding the High Court's judgment of 3rd November 2020 READ MORE >>

Time limit for applying for registration and/or exercising certain options for VAT purposes 12/11/2020 Tax The purpose of this note is to recall that, during November 2020, certain benefits and obligations may be claimed for VAT purposes, with effect from 1st January 2021. Regarding the refund scheme for input and non-deducted VAT, as a rule, taxable persons may request a refund of input and non-deducted VAT in the statement-settlement for […] READ MORE >>

European Corporate Legal Insights | Applicable Law to Distribution Agreements in different European countries 27/10/2020 Corporate and M&A The second edition of European Corporate Legal Insights, the magazine published by Andersen's Corporate Legal Service Line in Europe, analyzes all of these issues to be taken into account in distribution agreements in different European countries READ MORE >>

The United Kingdom agrees to provide 100% support for customs improvement and automation 01/10/2020 Tax To facilitate change in the internal processes of UK-based companies, the UK government has approved a £50 million direct aid scheme with retroactive effect from 12th June 2020 READ MORE >>

The deadline for waiving applications and permits for access and connection ends 18/09/2020 Energy & Natural Resources Regarding Royal Decree-Law 23/2020 of 23rd June, which approves measures in the field of energy and other areas for economic recovery and establishes that 25th September will be the deadline for renouncing applications and permits for access and connection, without the seizure of guarantees READ MORE >>

Nullity of dismissal due to situation of Temporary Incapacity 26/08/2020 Employment Regarding the Judgment of the High Court of Justice of Galicia dated June 9th 2020 READ MORE >>

European Corporate Legal Insights | July 2020 04/08/2020 Corporate and M&A Analysis of the restrictions on foreign investment from the COVID-19 crisis adopted by European countries. READ MORE >>

The Council of the European Union postpones the implementation date of the VAT package for e-commerce 29/07/2020 Tax On 22nd July, the Council of the European Union published a Decision amending Directives EU 2017/2455 and 2019/1995 regarding the deadline for implementation of the two Directives by the Member States. Both Directives substantially changed the distance selling regime and introduced simplification measures mainly affecting cross-border e-commerce either between other Member States or with third countries. Both […] READ MORE >>

When is it necessary to appoint a Data Protection Officer? In the wake of the first sanction by the Spanish Data Protection Agency 27/07/2020 Technology and Telecommunications The appointment of a DPO is not mandatory for all companies, although it is advisable to have a DPO in any organization that handles a significant amount of personal data READ MORE >>

Financial securites and transfer pricing 22/07/2020 Transfer Pricing, Tax Securities are instruments designed to ensure greater safety and coverage for the fulfilment of the obligations covered. For example, securities ensure the creditor institutions that the lender will comply with certain financial obligations in case the borrower is not able to bear the costs. In this case, additionally, the debtor of the main operation subject […] READ MORE >>

Collective bargaining agreement applicable to multi-service companies without their own company agreement 13/07/2020 Employment Regarding the High Court's Ruling of 11th June 2020 READ MORE >>

Change affecting stamps for distilled beverages 10/07/2020 Tax Order HAC/626/2020, of 6 July, amending Order HAC/1271/2019, of 9 December, approving the rules for the implementation of Article 26 of the Regulation on Excise Duties READ MORE >>

Leaving your post to commit a criminal act 06/07/2020 Employment Regarding the Judgment of the High Court of Justice of Extremadura of 11th February 2020 READ MORE >>

Preliminary draft Law on Waste and Contaminated Soils 04/06/2020 Tax On Tuesday, June 2, 2020, the Council of Ministers approved the draft of Law on Waste and Contaminated Soils, implementing the modifications introduced by Directive (EU) 2018/851 of the European Parliament and of the Council of 30 May 2018, which amended Directive 2008/98 / EC on waste as well as the so-called Directive on single-use […] READ MORE >>

Calculation of pro rata for Value Added Tax of Holding Companies in subsidiary share transactions 28/05/2020 Tax In May, the Supreme Court published two rulings -18th May SCR 428/2020 and 19th May SCR 483/2020- aimed at clarifying how the pro rata for value added tax of holding companies in certain transactions with their subsidiaries should be calculated READ MORE >>

Amendment of the European Commission’s Temporary Framework for State aid and recapitalisation or nationalisation plans 20/05/2020 Competition and EU law On 20th March 2020, in view of the exceptional nature of the situation caused by the COVID-19 pandemic, a communication from the European Commission was published in the Official Journal of the European Union setting out the so-called Temporary Framework for State aid measures to support the economy in the context of the current COVID-19 […] READ MORE >>

Amendments to the Financial Transactions Tax Bill published 19/05/2020 Tax On 13th May, the amendments to the Financial Transactions Tax ("FTT") Bill were published in the Official Gazette of the Spanish Parliament and will be the subject of a new plenary session for debate and voting in order to continue their processing. The VOX, Ciudadanos and Popular parliamentary groups have submitted refund amendments to the […] READ MORE >>

Possible impact on the agri-food sector of the imprint of non-traditional brands 21/04/2020 Agrifood Arising from the transposition of the Community Trademark Directive 2015/EU/2436, the Spanish Trademark Law 17/2001, hereinafter Law 17/2001, had to modify some of its articles. Among them, the article referring to the opening of the concept of trademarks, to include non-traditional trademarks, which have been imposed on the market, mainly due to the advance of […] READ MORE >>

Lack of respect and consideration for co-workers 15/04/2020 Employment Regarding the December 5th 2019 Ruling of the High Court of Justice of Aragon READ MORE >>

Compensation following the requisition of property or rights of individuals due to the state of alert 20/03/2020 Public and Regulatory Analysis of the compensation following the requisition of property or rights of individuals due to the state of alert READ MORE >>

Companies against Covid-19 II 17/03/2020 Litigation and Arbitration, Employment, Public and Regulatory On March 6th, we were preparing to analyse the legal contingencies that companies should consider in relation to Covid-19. Now, a few days later and amid a health emergency, we are preparing to analyse the measures adopted by the Government this past weekend READ MORE >>

Main measures in the area of taxation and customs and indirect taxation in relation to COVID-19 17/03/2020 Tax Regarding Royal Decree 463/2020 declaring the state of alert for health crisis management and Royal Decree-Law 7/2020 adopting a series of measures to respond to the economic impact of COVID-19 READ MORE >>

Royal Decree 463/2020, of 14 March, declaring the state of alert for the management of the health crisis caused by COVID-19 16/03/2020 Employment Regarding Royal Decree 463/2020 of 14 March, declaring the state of alert for the management of the health crisis situation caused by COVID-19 READ MORE >>

Urgent fiscal measures adopted in relation to COVID-19 16/03/2020 Tax Urgent fiscal measures adopted by the government to respond to the economic impact of COVID-19 READ MORE >>

Coronavirus | Royal Decree-Law 6/2020 of 10th March adopting certain urgent measures in the economic sphere and for the protection of public health 11/03/2020 Employment Regarding Royal Decree-Law 6/2020 of 10th March READ MORE >>

Strengthening the family business: possibilities, strategies and solutions 02/03/2020 Litigation and Arbitration  1.- The challenges of the family business It is estimated that more than 85% of all companies in Spain are family businesses, understood as those in which ownership or decision-making power corresponds, totally or partially, to persons with family ties; that is, those in which ownership/management/control is dominated or reserved for the family sphere. In […] READ MORE >>

Application of the adaptation and distribution of the working day ex art. 34.8 Statute of Worker’s Rights to the care of children over 12 years 21/02/2020 Employment Regarding the main changes introduced by RDL 6/2019 of 1 March READ MORE >>

Transposition of the “Quick fixes” into the Spanish legal system: Amendments to the VAT Law and Regulations 05/02/2020 Tax Regarding Royal Decree 3/2020 of 4 February READ MORE >>

Proposed reform of the Code of Good Governance for listed companies 29/01/2020 Corporate and M&A The National Securities Market Commission (CNMV) submitted the proposal to amend certain recommendations of the Good Governance Code for listed companies in force since 2015 to public consultation on the 15th. Among the objectives of the reform are the following: – update some contents of the current Code to adapt them to legal changes that […] READ MORE >>

Taxation of compensation paid under the post-contractual non-competition pact: binding consultation V2736-19 of 8 October 2019 07/01/2020 Employment On the subject of the binding consultation V2736-19 of 8 October 2019 READ MORE >>

Main developments in the field of social security introduced by Royal Decree-Law 18/2019 of 27 December 02/01/2020 Employment With regard to Royal Decree-Law 18/2019 adopting certain measures in the field of taxation, cadastre and social security READ MORE >>

Simplification and harmonisation of VAT on intra-Community goods transactions 23/10/2019 Tax The date of entry into force of this set of measures is 1 January 2020 and witch modifies the harmonisation and simplification of certain rules for value added tax arrangements in respect of the taxation of trade between Member States READ MORE >>

Special Manufacturing Taxes 10/10/2019 Tax Order HAC/998/2019, of 23 September, regulating compliance with the obligation to keep accounts of the products covered by the manufacture IIEE READ MORE >>

Guide for EU companies to a possible Hard Brexit 07/10/2019 Tax Initial analysis of a possible Hard Brexit READ MORE >>

Is your company prepared for the GDPR? 17/05/2017 Technology and Telecommunications

The new GDPR comes into force on the 25th of May 2018

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New developments in corporate tax filing 16/05/2017 Tax

On May 5, by Order HFP/399/2017, the revised Corporate Income Tax forms were approved for the 2016 fiscal year

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Conference by Íñigo Rodriguez-Sastre in the Club Español del Arbitraje 24/04/2017 Litigation and Arbitration

Presentation on the admission of evidence obtained in an allegedly unlawful manner in the framework of a conference organised by the Club Español del Arbitraje.

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Sentence of the ECJ in relation to the VAT exemption in intracommunity operations 30/03/2017 Tax

The exemption cannot be subject to registration in the Registry of Intracommunity Operators (RIO) or in the VIES

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New developments in the SII (Immediate Supply of Information on VAT) 16/03/2017 Tax

Exemption for taxable persons registered with the REDEME from the requirement to file invoicing registers for the first half of 2017

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The Spanish Supreme Court allows the use of video surveillance 09/03/2017 Employment

Regarding Video Surveillance Measures for Monitoring Employee Compliance with Work Duties and Norms

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Court decision of the Constitutional Court in relation to the IIVTNU (Tax on the Increase in Value of Urban Land) 02/03/2017 Tax

The Constitutional Court declares certain provisions of the “Provincial Law of Guipúzcoa” which regulates the IIVTNU, to be void and unconstitutional

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