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Complementary instruments alongside the GBER

It is not uncommon for a foreign employer to engage a Hungarian employee without having a registered legal presence in Hungary. In this article, we summarise the key questions and answers from both the employer’s and the employee’s perspective.

This article outlines the Belgian tax risks of foreign pension contributions for cross-border workers, including potential economic double taxation, and explains how a recent Dutch “balance scheme” decision may offer relief.

This article examines an Italian tax ruling on whether the nationalization of a French energy company can requalify sector pensions as government pensions under the France–Italy tax treaty and outlines key implications for similar cross-border pension cases involving Belgium.

Shakira wins Spanish tax residency fight worth more than €55 million. The Spanish National Court (Audiencia Nacional, judgment dated 15 April 2026) analysed whether an individual should be regarded as Spanish tax resident for the 2011 tax year.

For Chinese enterprises expanding into the EU market, EU VAT and CBAM represent two non-negotiable core compliance challenges. Precise transaction classification, reasonable Incoterms selection and proactive carbon data management are essential to controlling compliance costs and mitigating risks.