ESP: Current legal issues
Recent legislative approvals: The reform of the Spanish Labor Market.The expected Spanish labor market reform has been approved through the R.D. Law 3/2012, February 10th, relative to urgent measures for the Reform of the Labor Market.
Among its main measures, includes the following:
- Changes in the individual dismissal: the dismissal severance passes from 45 to 33 days of salary per year worked, with a maximum of 24 monthly payments.
- Changes in collective dismissals by causes organizational, technical and of production: disappears the administrative authorization in the majority of cases.
- Changes in the regulatory law of the Labor Jurisdiction: acceleration of the procedures of the judicial procedure for collective labor resources.
- Greater contractual flexibility, greater flexibility in suspensions, in reductions in hours and in working conditions. Changes in the effects of collective agreements. New indefinite contract for support to entrepreneurs, with tax deductions for companies of less than 50 employees. Extension of the maximum term of the contract for training and learning for 3 years. Tax deductions for conversion of temporary contracts in fixed contracts.
Date of entry into force of the R.D. Law 3/2012: 12/02/2012.
Legislation in project: In short, the Law on Entrepreneurs.
With the goal of supporting business, the Spanish Government is preparing the Law on Entrepreneurs: fewer formalities for the creation of companies, acceleration of the implementation of business, tax deductions, more incentives and facilities for obtaining credit and supporting the internationalization.
Among its main measures, are provided for the following:
- Start-up a business with only a credit card, to then formalize the company within the following 6 months.
- Application of reduced rates of corporate tax (IS) to small companies; application of IS’s deductions for research activities. Delay the obligation to enter the VAT at the time of payment of invoices. Regulation and promotion of "business angels" networks.
- Tax deductions to promotion the internationalization: expenses of attendance at trade fairs, exhibitions and other similar held abroad or in Spain with an international character; expenditure on external consultancy services for internationalization; expenses for training of staff; deductions for investments abroad; tax deductions for investments made for the acquisition of own funds of non-resident companies in the Spanish territory to achieve the majority of the voting rights in them, if some requirements are met, with an annual maximum amount of deduction of 30.050.605,22 €, and without exceeding 25% of the tax base of the IS in the previous tax period.
Estimated time to approving the Law: first half of 2012.
The law firm was established in 2003 by Dr. Artur Bunk, an Attorney-at-Law. Qualified in 1995, he was admitted to the Frankfurt Bar in 1997 after obtaining an LL.D. in European Law at the University Viadrina in Frankfurt (Oder). During his career he has worked with the German law firm Pünder, Volhard, Weber & Axster (now Clifford Chance), was Head of Office at Rödl & Partner in Poland, and Senior Legal Counsel at the Legal and Restructuring Department of KfW. In addition to German, he also speaks fluent English and Polish.
Our offices are based around 45 minutes from Frankfurt/Main International Airport in and approx. the same distance from Frankfurt City.
Thanks to the professional experience and background of our Principal and our Attorneys we are in a position to meet the highest requirements and expectations of international clients, which forms an integral part of our business philosophy, enabled us to establish a profound know-how base on international matters unmatched by law offices of comparable size and background. With our network of external consultants (auditors, tax advisors), we are well equipped to perform advisory services usually only found in much larger law offices. Our comparatively low overheads and flexibility enable us to provide our services on a competitive basis.
bunk-alliance has established a close cooperation with law offices in Italy, India, Poland, Slovakia, with auditors and tax advisory offices in Germany and Poland and various governmental agencies.
Office Worms
bunk-alliance
Goethestr. 15
67547 Worms
Germany
Phone: +49 6241 97249 0
Fax: +49 6241 97249 11
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