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One of the main targets of the European Union is to ensure an appropriate level of protection of the rights of temporarily posted workers from one EU member State to other, by enforcing the conditions of employment applicable in the Member State in which the service is to be provided. This matter is regulated at […]

We are frequently asked if nominee shareholders and Directors are allowed in Spain. This is a complex issue, since fiduciary arrangements are frequently viewed with suspicious by the authorities and not only by them, but also by other private subjects which intervene in the business world, like banks, notaries and the like. The main reason […]

As from January 2017 the participation exemption regime has been modified. Before the legal change, Spain was one of the few countries with an asymmetric treatment of gains and loses derived from the sale of shares of qualifying subsidiaries. While the gains arisen on the sale of such subsidiaries were exempt, the losses were allowed […]