Contents

LOZANO Schindhelm COVID-19-Unit

Many legal questions arise in relation to the current events surrounding the outbreak and spread of the corona virus. We have created a Lozano Schindhelm COVID-19-Unit consisting of our experts on the most affected legal areas. We will support you in all legal issues arising from the current and future restrictions on business life and your business operations. As of 31.03.2020: The legal situation can change constantly. However, we make every effort to keep the contents up to date.

EXCEPTIONAL MEASURES IN THE FIELD OF TAX LAW

Companies and citizens face significant difficulties in complying with their tax obligations, which raises a whole series of questions: Do all the tax declarations have to be submitted within the statutory deadlines? Is there any simplification regarding the obligation to provide tax-relevant information immediately (SII)? Can the payment of tax rates be deferred or postponed? What about ongoing tax proceedings?

HOW HEALTH AND LOCATION DATA WERE HANDLED IN TIMES OF COVID-19

The European General Data Protection Regulation (GDPR) also permits the collection and processing of personal data without the express consent of the data subject. These exceptions can be applied in various scenarios in the crisis produced by the coronavirus.

SHORT-TIME WORK AND SUSPENSION OF EMPLOYMENT CONTRACTS

The corona pandemic brings with it enormous challenges and uncertainties for many companies. The Spanish government has simplified the procedure for short-time work and suspension of employment contracts (ERTE).

UPDATE LABOUR LAW COVID-19 AS OF 30 MARCH 2020

The corona pandemic crisis is a unique challenge for the working world. The Spanish government adopted in Royal Legislative Decree 09/2020 of 27 March and 10/2020 of 29 March further, much more far-reaching Labour law measures to deal with the health crisis.

LABOUR AND SOCIAL SECURITY LAW: EXCEPTIONAL MEASURES

As an employer, the following legal questions in particular result in connection with the spread of the corona virus: How can I apply for short-time work or suspension of employment contracts (ERTE)? As an employer, which precautionary measures do I have to take? Do I have to grant my employees home office in case of fear of infection? What is he situation regarding remuneration in the event of quarantine ordered by the authorities? As a self-employed person, do I have to pay my social security contributions as usual?

COVID-19: CORPORATE AND INSOLVENCY LAW COVID-19 EXTRAORDINARY MEASURES IN CORPORATE AND INSOLVENCY MATTERS

The spread of the corona virus raises numerous questions in the field of corporate and insolvency law: Can meetings of the administrative body be held via video conference? Can the meeting of shareholders be held via video conference or in writing procedure? Do the financial statements have to be prepared, audited and approved within the legally prescribed periods? What should be done in case a dissolution cause arises? Can or must an insolvency petition be filed during the state of alarm?

EFFECTS ON COMMERCIAL LEASES

The extraordinary measures adopted by the Spanish Government to combat the COVID 19 pandemic are having a significant impact on the rental of commercial property.

PROCEDURAL LAW: EXCEPTIONAL MEASURES REGARDING DEADLINES AND TRIALS

In connection with the spread of the corona virus, the following legal questions regarding litigation arise: What about deadlines in ongoing legal proceedings? Are hearings and trails taking place? If so, which ones? Can trails be initiated? Are limitation and lapse periods of actions and rights suspended? How does the corona virus pandemic influence current arbitration proceedings?

DATA-PROTECTION: QUESTIONS & ANSWERS

The measures to deal with the Covid-19 pandemic require companies to process sensitive personal data: But to what extend is this permissible? Or is it even mandatory? May or must this data be passed on to authorities or group companies? Who in the company is allowed to process this data? Does this data processing have to be specially documented within the company? How can you implement the legal data security measures in the case of home office?

EXCEPTIONAL MEASURES AFFECTING REAL ESTATE LAW

The measures to fight COVID-19 and the related restrictions in Spain also have an impact on real estate law. What happens if one of the parties cannot fulfil their contractual obligations? An overview of the consequences on contracts related to real estate.

NOTARIAL ACTS DURING THE STATE OF ALARM

Following the proclamation by the Spanish government of the state of alarm in connection with the pandemic caused by COVID-19, the General Directorate for Legal Security and Public Faith, in consultation with the General Council of Notaries, published the corresponding instruction to take measures that ensure the adequate provision of the notarial public service for coping with the sanitary crisis caused by COVID-19.