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 15.04.2020: The legal situation can change constantly. However, we make every effort to keep the contents up to date.

COVID-19 UPDATE WORK LAW - NEW DEVELOPMENTS IN THE FIELD OF SHORT TIME WORK

According to the new Royal Legislative Decree 24/2020 of 26 June 2020, short-time working due to force majeure (ERTE) may be extended until 30 September 2020 in individual cases.

CONSEQUENCES OF THE COVID-19-CRISIS ON THE FISCAL RESIDENCE OF NATURAL PERSONS

The COVID 19 pandemic has forced most countries, including Spain, to restrict the free movement of people, e.g. through quarantines and restrictions on international flights. As a result of these measures, many people find themselves forced to stay in and work from a country other than their usual country of residence. This raises the question of the extent to which this situation may affect a person's tax residence.

COVID-19 EXTRAORDINARY MEASURES IN CORPORATE MATTERS

The state of alarm declared in Spain on 14 March 2020 in order to deal with the health crisis caused by COVID-19 has led to severe restrictions on the freedom of movement of citizens that could prevent the functioning of the governing bodies of companies and other legal persons.

COVID-19 UPDATE WORK LAW - NEW DEVELOPMENTS IN THE FIELD OF SHORT TIME WORK

On 12 May 2020, the Council of Ministers adopted the Royal Legislative Decree (RDL) 18/2020 on social measures in defence of employment, which contains a series of measures on employment that have iniciated in the Royal Legislative Decrees adopted since the beginning of the health crisis.

COMMERCIAL COURTS OF JUSTICE IN TIMES OF COVID-19

The commercial courts will play a very important role due to the impact that the COVID-19 pandemic is having on the public administration of justice. Specifically, the new Insolvency Law will oblige the administration of justice to take specific measures to ensure the proper functioning of the courts of justice.

NEW VERSION OF THE BAKRUPTCY ACT

In the Spanish Official State Gazette of 7 May, the Spanish Government published Royal Decree-Law 1/2020 of 5 May, which confirmed the new version of the Bankruptcy Act, in the midst of a legislative earthquake of special laws that apply exceptionally.

ARBITRATION: NEW STAGE?

There is no doubt that the health crisis caused by coronavirus (COVID-19) has led to drastic decisions being taken across the globe and that the world of arbitration has been impacted by it, as have many other areas.

COVID-19 ADDITIONAL TAX AND FISCAL MEASURES

By Royal Decree Law 15/2020 of 21 April, the following complementary measures have been adopted in this area:

EXTRAORDINARY MEASURES IN INSOLVENCY MATTERS DURING THE HEALTH CRISIS

The containment measures adopted in Spain to deal with the health crisis caused by COVID-19 have led to huge losses and liquidity difficulties for most companies. The Government, by means of Royal Decree-Law 16/2020 of 28 April, has adopted a package of measures with a threefold objective.

COVID-19 UPDATE WORK LAW - NEW DEVELOPMENTS IN THE FIELD OF SHORT TIME WORK

Short-time work (procedure for suspending or limiting the working time of employment contracts, or ERTE for short) is one of the most important instruments in Spain in the government's fight against the economic consequences of the Corona pandemic.

EFFECTS OF THE COVID-19 CRISIS ON THE TAXATION OF EXPATRIATS, CROSS-BORDER WORKERS AND PROFESSIONAL SPORTSMEN AND WOMEN

The COVID-19 crisis has prompted states to adopt exceptional measures. Cross-border workers and persons working abroad (expats) were particularly affected by these circumstances. We examine the impact this situation may have on their taxation from an international perspective.

ORAL WILLS – A COMPARISON: GERMANY, AUSTRIA AND SWITZERLAND

In our article on wills in times of the coronavirus, we examined the Spanish legal system in this context. But what possibilities do other legal systems offer?

DONATIONS FOR THE FIGHT AGAINST COVID-19: TAX INCENTIVES

The serious crisis caused by COVID-19 has awakened the solidarity of many people and companies that have made or intend to make donations to financially support research, the health sector and social services. Donors can receive significant tax benefits under the Patronage Law.

DEPOSIT AND OPTION CONTRACTS FOR REAL ESTATE: IMPACT OF THE STATE OF ALERT

The measures that, for obvious reasons of urgency, had to be adopted by the Spanish government, has had a direct effect on the contracts already signed between buyers and sellers of real estate, in particular those with a purchase option or a deposit, as they are subject to a term.

EFFECTS OF THE COVID-19 CRISIS ON THE TAX RESIDENCE OF LEGAL PERSONS AND THE CREATION OF PERMANENT ESTABLISHMENTS

We examine the consequences that the crisis may have on the tax residence of companies and on the possible creation of a permanent establishment where the posted worker is located.

NOTARIZATIONS OF SHAREHOLDERS’DECISIONS IN TIMES OF COVID-19

During the ongoing state of emergency, the following special features must be taken into account when notarising resolutions.

EXTENSION OF THE DEADLINE FOR THE SUBMISSION OF TAX RETURNS AND TAX PAYMENTS (ROYAL DECREE-LAW 14/2020 OF 14 APRIL)

On 15 April 2020, Royal Decree-Law 14/2020 of 14 April came into force, establishing an extension of the deadline for filing certain tax returns and paying taxes, as well as self-assessments until 20 May 2020, as an extraordinary measure to address the financial difficulties posed by the COVID-19 health crisis for the self-employed and SMEs.

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?

COVID-19 MEASURES IMPLEMENTED REGARDING LEASES

In order to mitigate the negative economic consequences of the COVID-19 crisis on certain groups, the Spanish Government has approved regulations on leases for residential leases.

CONSEQUENCES OF THE COVID-19-CRISIS ON THE FISCAL RESIDENCE OF NATURAL PERSONS

The COVID 19 pandemic has forced most countries, including Spain, to restrict the free movement of people, e.g. through quarantines and restrictions on international flights. As a result of these measures, many people find themselves forced to stay in and work from a country other than their usual country of residence. This raises the question of the extent to which this situation may affect a person's tax residence.

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?

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?

EXTRAORDINARY MEASURES IN THE FIELD OF CONSUMER CONTRACTS

The state of alarm decreed in Spain on 14 March 2020 in order to deal with the health crisis caused by COVID-19 has led to the need for the Government to adopt measures aimed at providing consumers and users with mechanisms to guarantee their rights and protection in this exceptional context.

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.

LAST WILLS IN THE TIME OF COVID-19

The will in the event of an epidemic is not, legally speaking, a special form of will, but is an open will that enjoys an exception: The intervention of an official notary is not necessary for its validity.

THE RIGHT OF REIMBURSEMENT FOR THE CANCELLATION OF TRAVEL DUE TO THE COVID-19

In recent weeks, many passengers have been forced to miss their planned trip due to COVID-19. In view of this situation, one of the questions that those affected are asking themselves most is: am I entitled to a refund of my flight and/or hotel reservation?

LAST WILLS IN THE TIME OF COVID-19

The will in the event of an epidemic is not, legally speaking, a special form of will, but is an open will that enjoys an exception: The intervention of an official notary is not necessary for its validity.

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.