Newsletter - January 2020

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Newsletter - January 2020

Trends of 2019….                                         

We have compiled a list of regulatory trends from around the world indicating the possible future course of regulations that needs to be watched out while expanding globally.

Reduction in corporate tax rates

Many major economies have been reducing the corporation tax rates (“CIT”) –

  1. Australia - The CIT rate is reduced from 27.5% to 26% in 2020-21 for small companies.
  2. China - China has reduced tax rate of small companies to 5-10%.
  3. France - France has announced that it will reduce its CIT rate for the year 2020 for small companies at 28% for the first EUR 500,000 and 31% for amount above it.
  4. India - Reduction in tax rate for domestic companies from 30% to 22%. Further, for companies incorporated after October 01, 2019, making fresh investment in manufacturing, rate will be reduced from 25% to 15%.
  5. Netherlands- Reduction in the lower CIT rate from 20% to 19%  from 2019.
  6. Sweden – CIT rate reduced from 22% to 21.4% from January 01, 2019, further will be reduced to 20.6% in 2021
  7. Switzerland – Proposal to reduced CIT rate (for canton Zurich) to 19.7% from 21.1% in 2021

Digitalization of everything!

  1. Australia – Digital reporting of tax and superannuation information with Single Touch Payroll (“STP”) became effective for small employers w.e.f. from July 01, 2019.
  2. Hong Kong - Companies are now allowed to maintain the Articles of Association (AOA) in electronic format.
  3. India - Electronic invoicing to be introduced for business-to-business (“B2B”) transactions in India for businesses with turnover of more than INR 1 billion from April 01, 2020.
  4. Italy - From January 2019, all VAT-registered businesses established in Italy has to comply with e-invoicing requirements on both business-to-business (“B2B”) and business-to-customer (”B2C”) transactions.
  5. Singapore - Electronic CIT return filing mandatory for the companies with a turnover SGD 1 million or more in 2019. From 2020, it is mandatory for all companies.
  6. UK –MTD (Making Tax Digital) first phase required to maintain VAT records in digital format and use of a compatible software (MTD-compatible) for submitting VAT Returns from April 01, 2019.

Ultimate Beneficial Owner (“UBO”) / Significant Beneficial Owner (“SBO”) reporting on the rise

  1. Canada - Canada introduced a new requirement register maintenance for individuals with significant control (“ISC”) of Private corporations’ w.e.f. June 13, 2019.
  2. India – Requirement for companies to identify SBOs and to report the same to the Registrar of Companies in form BEN-2 from 2019.
  3. Ireland - Ireland required a reporting of the SBO to the registrar by Irish entities from November 22, 2019
  4. Netherlands - Netherlands implemented the SBO reporting requirements with effect from January 10, 2020.
  5. Taiwan - Taiwan implemented SBO reporting requirements of shareholders holding more than 10% of the company’s shares with effect from January 31, 2019

Privacy regulations getting effective and stricter

  1. Most EU countries have implemented General Data Protection Regulation (“GDPR”) principles in the local law. The fines and penal instances for GDPR have been significantly going up in the last year.
  2. India - Personal data protection Act is proposed in 2019, the notification of the Act in official gazette is awaited.

 

 

 

 Global updates – a quick glance

Australia – Obtain Director Identification Number (DIN) prior to their appointment as Director is likely to become effective soon.

Brazil – Brazil reduces the social security costs of 28-29% for new employees between age of 18 to 29

India – India has proposed a bill on data privacy, designed on the lines of GDPR.

France – seconded employees to France to have same rights as the local employees.

Japan – Consumption tax rate has been increased to 10%.

Hong Kong – employee maternity leave has been increased to 14 weeks from 10 weeks

Ireland – details of Ultimate beneficial owners (UBO) must be provided in a new form (non-resident UBOs)

Switzerland – Corporate Income Tax rates have been significantly lowered at cantonal level.

Country

GDPR Fines

United Kingdom

The Information Commissioner (ICO) of the UK has imposed a fine of EUR 320,000 on Doorstep Dispensaree Ltd. (Pharmacy) for violation of Article 32 of GDPR i.e. Security of processing.

Sweden

Swedish Data Protection Authority imposed a fine of EUR 35,000 on Nusvar AB (data controller/processor) due to insufficient legal basis for data processing.

 

Germany

The German Real Estate Company Deutsche Wohnen SE (the ┼×irket Company) fined for EUR 14.50 million for keeping personal data in the system while the purpose of storage was removed.

 

Telecommunications provider “one & one” fined for EUR 9.55 million for posing risk to all its customer’s personal data.

A Hospital in Rhineland-Palatinate fined for EUR 105,000 for several breaches of GDPR, which includes false invoicing and organizational deficiencies in patient management.

Spain

The Spanish Data Protection Authority has fined Corporación radiotelevisión espanola a fine of EUR 60,000 for violations of the EU General Data Protection Regulation (“GDPR”) due to lack of technical and organizational measures in place for information security.

France

French data protection authority Commission Nationale de l'Informatique et des Libertés (“CNIL”) imposed fine of EUR 500,000 on Futura Internationale for infringement of provisions of EU General Data Protection Regulation in connection with cold calling campaigns.

 

 

 

 

Table of Contents

Australia. 8

Directors should obtain Director Identification Number (DIN) prior to appointment as Director. 8

Brazil 8

Elimination of penalty towards Severance Fund (“FGTS”) for any termination without cause, effective from January 01, 2020. 8

Employment program proposed for young people for promoting employment in Brazil 8

New contribution rates announced for social security in Brazil for private employees. 10

Canada. 10

Introduction of Digital Services Tax (“DST”) at 3% - Proposed. 10

Changes in Canada pension plans (CPPs) and other Pension Plans for 2020. 11

Ontario: Compliance for making the workplace practices accessible to employees with disabilities. 11

Czech Republic. 12

Minimum wage and guaranteed wage increased. 12

France. 12

Changes in Social Security ceiling thresholds for 2020. 12

Rights of seconded employees in France. 12

Germany. 13

VAT return submission frequency changed for newly incorporated companies. 13

VAT registration threshold for small business increased to EUR 22,000. 13

Hong Kong. 13

Changes to statutory maternity leave. 13

India  14

Electronic invoicing introduced for business-to-business (“B2B”) transactions. 14

Increase in limit of Paid-up Share Capital (“PUC”) for mandatory appointment of Company Secretary  14

India introduces Data Privacy Bill in the Parliament. 14

Ireland. 15

National Minimum Wage increases from EUR 9.80 to EUR 10.10, and employer Pay Related Social Insurance (“PRSI”) threshold increases from EUR 386 to EUR 395 with effect from February 01, 2020. 15

Reporting of beneficial ownership information by people not having Personal Public Service Number (“PPSN”) in form BEN-2. 15

Japan   16

The consumption tax rate increased. 16

Mexico. 16

Mexico's Daily General Minimum Wage increased from MXP 102.68 to MXP 123.22 with effect from January 01, 2020. 16

Netherlands. 16

Dutch “New small businesses scheme” provides VAT exemption for the Dutch businesses, w.e.f. Jan 1, 2020  16

Dutch Social Security rate changes for 2020; total state social security contributions are maintained at 27.65%    17

Singapore. 17

Proposal for increasing Goods and Service Tax (“GST“) rates. 17

Switzerland. 17

Corporate tax rate reduced at cantonal level with the introduction of Tax Reform and AHV Financing (“TRAF”)  18

United Kingdom.. 18

Increase in Holiday pay calculation period from 12 weeks to 52 weeks for workers without fixed hours or pay, effective from April 06, 2020. 18

 

 

Australia

Directors should obtain Director Identification Number (DIN) prior to appointment as Director.

Treasury Laws Amendment (Registries Modernization and Other Measures) Bill 2018 (Cth) (Bill); has introduced the provision of obtaining Director Identification Numbers (“DIN”) by the Directors. Obtaining a DIN is already mandatory in countries like India. 

Directors would need to apply for a DIN prior to their appointment. The bill also proposes that any failure of a director to notify the Australian Securities and Investments Commission (“ASIC”) of resignation within 28 days will result in the effective date of resignation to be from the date of notification. This will make the director liable for the period between actual resignation and the date of notification.

This is still a Bill and will be effective if passed by the Parliament.

Implication

Any failure to comply with the DIN requirements would attract both criminal and civil penalties. The company will have to review and obtain DIN for its directors once this becomes a law.

 

Brazil

Elimination of penalty towards Severance Fund (“FGTS”) for any termination without cause, effective from January 01, 2020

Recently, there have been certain modifications with respect to Severance Fund (“FGTS” i.e. Fundo de Garantia do Tempo e Serviço). One of the changes is the elimination of 10% of FGTS fine paid by the employer in the case of any termination without cause.

Before this change, companies were liable to pay a 50% fine on all FGTS deposits in unjustified layoffs. Of this total, 40% was to the worker and the remaining 10% used to go to the National Treasury single account. This 10% penalty was not applicable when the employee resigns.

With effect from January 01, 2020, employers are no longer required to pay a 10% penalty for dismissing the employee without cause.

Implication

There will be a reduction in employer’s liability in case of any termination without cause.

Employment program proposed for young people for promoting employment in Brazil

On November 11, 2019, the Provisional Measure 905/19 was published which includes measures for the Green and Yellow employment contract, as well as changes to the labor and social security legislation.

Main features of Green and Yellow employment contract Program is as follows:

  • It is aimed at creating new jobs for people between the ages of 18 and 29.
  • The total hiring of workers in the Green and Yellow Employment Contract modality is limited to 20% of the company's total employees.
  • The workers with a monthly base salary of up to 1.5 times of minimum wage can be hired in the Green and Yellow Labor Contract modality.
  • The Green and Yellow Employment Contract will be a fixed-term contract, for up to 24 months, at the employer's discretion.
  • The hiring of workers is permitted by the Green and Yellow Employment Contract in the period from January 1, 2020, to December 31, 2022.

Companies are exempted from the following installments on the payroll of contractors in the Green and Yellow Employment Contract modality-

  • Employers contribution to the INSS - National Institute for Social Security i.e. 20% of the salary
  • Employers contribution to Education (Financing of Training) for employees and their children i.e. 2.5% of salary
  • Social contribution for Social Service of Industry (Serviço Social da Indústria or Industry Social Service– Sesi) i.e. 1.5% of salary
  • Social Service of Commerce (Serviço Social do Comércio– Sesc) i.e.1.5% of salary
  • Social Service of Transportation (Serviço Social do Transporte- Sest) i.e. 1.5% of salary
  • National Industrial Apprenticeship Service (Serviço Nacional de Aprendizagem Industrial - Senai) i.e. 1% of salary
  • National Service for Commercial Learning (Serviço Nacional de Aprendizagem do Comércio– Senac) i.e. 1% of salary
  • National Transport Apprenticeship Service (Serviço Nacional de Aprendizado dos Transportes - Senat) i.e. 1% of salary
  • Brazilian Support Service for Micro and Small Enterprises (ServiçoBrasileiro de Apoioàs Micro e PequenasEmpresas- Sebrae) i.e. 0.3% - 0.6% of salary
  • National Institute of Colonization and Agrarian Reform –Incra i.e. 0.2% of salary
  • National Rural Apprenticeship Service (Serviço Nacional de Aprendizagem Rural – Senar) i.e. 2.5% of salary
  • National Service of Cooperativism Apprenticeship (Serviço Nacional de Aprendizagem do Cooperativismo– Sescoop) i.e. 2.5% of salary
  • The contribution due to the severance payment fund (“FGTS”) will be 2% instead of 8%.

In addition to the above, there will be a reduction in the fine for firing an employee without just cause from 40% to 20% under the Green and Yellow employment contract Program.

This provisional measure is expected to be converted into law shortly.

Implication

Hiring young employees will become very attractive for the companies Brazil. Besides a reduction of the tax burden for employers by around 28 – 29% of the salary, the employer will also have an option to only commit for a fixed term.

New contribution rates announced for social security in Brazil for private employees

Effective from March 01, 2020, there will be a change in employee social security contribution rate for private-sector employees, as follows:

Previous rates

Effective rates from March 01, 2020

Monthly Salary (In BRL)

Rate

Monthly Salary (In BRL)

Rate

Up to BRL 1,751.81

8%

Up to National monthly minimum wage i.e. BRL 998.00*

7.5%

From BRL 1,751.82 to BRL 2,919.72

9%

From national monthly minimum wage i.e. BRL 998.01 to BRL 2,000.00

9%

From BRL 2,919.73 to BRL 5,839.45

11%

From BRL 2,000.01 to BRL 3,000.00

12%

 

 

From BRL 3,000.01 to BRL 5,839.45

14%

*7.5% for a monthly payment of up to the national monthly minimum wage, which for the year 2019 is BRL 998 and which is to increase for 2020.

Implication

Employers are required to make necessary changes in their payroll to comply with new employee social security rates.

 

Canada

Introduction of Digital Services Tax (“DST”) at 3% - Proposed

Canadian Prime Minister has proposed to introduce Digital Service Tax (“DST”) at 3% on revenues from sales of online advertisements and user data (globally referred to as the “Google tax”). The tax will be applicable to companies having global revenue more than CAD 1 billion (Around USD 759 million) and Canadian revenue of more than CAD 40 million (Around USD 30 million). The expected date of implementation is April 01, 2020.

Implication

Businesses involved in online advertisements will need to consider the cost implications of digital service tax for their businesses in Canada. The computation and compliance burden will increase due to this law.

Changes in Canada pension plans (“CPPs”) and other Pension Plans for 2020

Canada Revenue Agency announces maximum pensionable earnings and Employer, Employee contributions rate for Canada Pension Plan for 2020

Particulars

2020 (In CAD)

2019 (In CAD)

The Maximum annual pensionable earnings under the Canada Pension Plan (“CPP”)

58,700

57,400

The Basic Exemption Amount

3,500

3,500

The Maximum contributory earnings under the Canada Pension Plan (“CPP”)

55,200

53,900

The contribution rate for employee and employer (Each)

5.25 %

5.10 %

The Maximum annual employee and employer contribution (Each)

2,898.00

2,748.90

The rates mentioned in the previous newsletter for CPP were proposed and changed as mentioned above.

Contribution limits for various pension plans like registered pension plans (“RPP”), Registered retirement savings plans (“RRSP”) for 2020 are also revised marginally.

Implication

Employers are required to make necessary changes in their payroll to comply with the revised Canada Pension Plan threshold and rates.

Ontario: Compliance for making the workplace practices accessible to employees with disabilities

In Ontario, the employers are required to make their workplace practices accessible to the employees with disabilities as per the standards of the Accessibility for Ontarians with Disabilities Act (“AODA”). 

The standards specify practices that all organizations should follow to recognize, remove and prevent any barriers for people with disabilities. AODA will apply to all organizations having any employees.

The employers with 20 or more employees need to submit an AODA Compliance Report by December 31, 2020, while, the large private and not-for-profit organizations (having 50+ employees) are required to make their websites compliant with the WCAG 2.0 Level AA standard.

Implication

All employers having employees in Ontario will need to adopt AODA and produce company policies, revise the website and file the applicable reports.

 

Czech Republic

Minimum wage and guaranteed wage increased

Effective from January 1, 2020, the minimum wage and Guaranteed wage will increase from CZK 13,350 to CZK 14,600.

 

France

Changes in Social Security ceiling thresholds for 2020

The French government published a decree on December 02, 2019, for fixing the social security ceiling with effect from January 01, 2020. The proposed monthly and daily Social Security Contribution maximum thresholds for 2020 are as follows:

  • Monthly basis - EUR 3,428 (previously EUR 3,377)
  • Daily basis - EUR 189 (previously EUR 186)

Implication

The employer should take into consideration the latest applicable social security ceilings and apply the same in their payroll system.

Rights of seconded employees in France

New regulations on enhancing seconded employees rights and employer obligations will be in effect from July 30, 2020. The seconded employees will also be benefited from remuneration provisions in every aspect. The secondment period will be limited to 12 months period after which all provisions of French labor code will apply to seconded employees.

 Implication

The employers should make sure that the contracts and benefits of seconded employees in France comply with the French regulations by July 2020.

 

Germany

VAT return submission frequency changed for newly incorporated companies

Effective from the year 2021 to 2026, newly incorporated companies will submit quarterly VAT returns in their first year of operation. Generally, the filing period for such entities is monthly. 

VAT registration threshold for small business increased to EUR 22,000

Effective from January o1, 2020, the annual sales limit of small businesses for VAT registration purposes will increase from EUR 17,500 to EUR 22,000.

 

Hong Kong

Changes to statutory maternity leave

Changes proposed to statutory maternity leave in Employment Ordinance 2019 Bill are as under:

  • Increase of statutory maternity leave to 14 weeks (previously 10 weeks).
  • An additional 4 weeks of statutory maternity leave will be funded by the government.
  • Miscarriage definition to be changed, where the period of pregnancy will be reduced to 24 weeks (previously 28 weeks).

 

India

Electronic invoicing introduced for business-to-business (“B2B”) transactions

The Central Board of Indirect Taxes and Customs (“CBIC”) have issued a notification for implementing electronic invoicing for business-to-business (“B2B”) transactions. The mandatory e-invoicing is applicable for businesses having turnover of INR 1 billion, effective from April 01, 2020. However, the businesses may issue e-invoices on a voluntary basis from January 01, 2020.

Implication

Indian employers/companies who are required to have e-invoicing in place will need to incur additional costs for the implementation of software, purchasing of new software, etc.

Increase in limit of Paid-up Share Capital (“PUC”) for mandatory appointment of Company Secretary

Ministry of Corporate Affairs (”MCA”) has notified the changes in Companies Act, 2013 regarding the appointment of company secretary in private company. The limit for mandatory appointment of whole-time company secretary in private limited company has been increased from Paid up share capital of INR 50 million or more to Paid-up share capital of INR 100 million or more.

India introduces Data Privacy Bill in the Parliament

Ministry of Electronics and Information Technology (“MeitY”) has introduced the Data Protection Bill in the Indian Parliament on December 11, 2019, which provides for the protection of personal data of individuals. It also mentions certain obligations on individuals and entities in order for governance and regulation of the collection, processing, usage, and transmission of personal data.

Some of the highlights of the Bill are as under:

  • The Bill governs the processing of personal data by companies incorporated in India and foreign companies dealing with personal data of individuals in India.
  • “Personal data” means data about or relating to a natural person who is directly or indirectly identifiable.
  • “Sensitive personal data” includes Password, Financial data, Health data, Official identifier, Sex life, Sexual orientation, Biometric data, Genetic data, Transgender status, Intersex status, caste or tribe, religious or political belief or affiliation, or any other data specified by the authority.
  • Personal data may be processed on the consent of the person and should be obtained before the commencement of the processing. The consent to be considered as valid, if it is given freely, informed, specific, clear and capable of being withdrawn.
  • Sensitive personal data may be processed on the basis of explicit consent.
  • The Bill sets up a Data Protection Authority.
  • The businesses have various duties under the bill, which includes the duty to:
    • Have adequate security controls.
    • Have a detailed and clear personal data protection plan
    • Establishment of reporting mechanisms for any data breach to the concerned authority, etc.
  • The bill also sets out the rights of the data principal (individual) which includes the Right to confirmation and access, Right to correction, Right to Data Portability, Right to be forgotten.
  • Personal data and sensitive personal data may be transferred outside the territory of India subject to conditions mentioned in the bill.

Implication

The Indian data protection bill, once enacted, will require any business operating in India and outside India having personal data of individuals in India to comply with additional compliances and processes specified under this bill which is similar to GDPR in the EU.

 

Ireland

National Minimum Wage increases from EUR 9.80 to EUR 10.10, and employer Pay Related Social Insurance (“PRSI”) threshold increases from EUR 386 to EUR 395 with effect from February 01, 2020

National Minimum Wage is increased from EUR 9.80 to EUR 10.10 from February 01, 2020, along with the employer PRSI threshold, which is increased from EUR 386 to EUR 395

Reporting of beneficial ownership information by people not having Personal Public Service Number (“PPSN”) in form BEN-2.

A beneficial owner who does not possess or who does not have a Personal Public Service Number (“PPSN”) should make an application in Form BEN-2 for reporting the beneficial ownership details with the Registrar.

Form BEN-2 verifies a person’s identity where a beneficial owner does not have an Irish Personal Public Service Number (“PPS”) Number assigned. The Form includes the name, date of birth, nationality, and address of the beneficial owner. The beneficial owner must solemnly declare this information to be correct and true and have this Declaration verified, witnessed and signed.

The Form needs to be uploaded on the RBO online portal.

Implications

  • The non-resident beneficial owner will generally not have the Personal Public Service Number (“PPSN”) and will have to file form BEN-2 for reporting the beneficial ownership details.
  • The companies in Ireland will have to make sure that the reporting is done to avoid penal implications.

 

Japan

The consumption tax rate increased

Effective from October 01, 2019, the consumption tax rate increased from 8% to 10%. A reduced rate of 8% is also introduced.

 

Mexico

Mexico's Daily General Minimum Wage increased from MXP 102.68 to MXP 123.22 with effect from January 01, 2020

Mexican National Commission on Minimum Wages (Comisión Nacional de los Salarios Mínimos or CONASAMI) increased the current Daily General Minimum Wage (“DGMW”) from MXP 102.68 to MXP 123.22 with effect from January 01, 2020.

 

Netherlands

Dutch “New small businesses scheme” provides VAT exemption for the Dutch businesses, w.e.f. Jan 1, 2020

The Netherlands introduces a new VAT small businesses scheme (kleineondernemersregeling—KOR) which provides VAT exemption for small businesses with effect from January 1, 2020. Unlike the old KOR scheme, the scope of the new KOR scheme is much wider, now the legal entities like private companies (besloten vennootschappen—BVs) can opt for the new KOR system.

Who can avail the new KOR scheme?

The new KOR scheme can be availed by any business who

  • is established in the Netherlands or has a fixed establishment in the Netherlands and
  • has its annual turnover (realized in the Netherlands) below EUR 20,000.

In case the turnover exceeds EUR 20,000, the scheme automatically ceases to apply.

Benefits under the new KOR scheme

The new KOR scheme is optional but it is beneficial to small businesses in many ways such as:

  • Exemption from VAT;
  • Exemption from sending invoices (however the copies of purchase invoices have to be maintained);
  • No charging of VAT to customers;
  • No obligation to file VAT returns;
  • No obligations for maintaining a complete set of accounts;
  • No obligations for record maintenance relating to VAT.

Implications

The implications for businesses are as follows:

  • Small companies, who usually are in the VAT-remittance position and have to pay VAT for each taxable period or end up not getting input tax credit due to an inverted duty structure, can benefit from this scheme.
  • Legal persons including private limited companies can avail VAT exemption, under the old KOR scheme, only natural persons or partnerships of natural persons could avail the benefit.
  • If businesses charge VAT to customers on their invoice they will lose their exemption.
  • This is especially relevant for the startups which have just commenced operations, as they can avoid the compliance requirements.

Dutch Social Security rate changes for 2020; total state social security contributions are maintained at 27.65%

The Netherlands social security contribution rates for 2020 were published on November 6, 2019, which have become effective from January 1, 2020.  The total social security contribution for 2020 remains the same as 2019 at 27.65%.  The maximum employer contributions annual salary basis cap for 2020 is increased to EUR 57,232 as against the earlier amount of EUR 55,927.

Implication

Employers are required to make necessary amendments to their contributions to comply with the revised Social Security rates and thresholds.

 

Singapore

Proposal for increasing Goods and Service Tax (“GST“) rates

Singapore government is planning to increase the rate of GST from 7% to 9%. The government has not declared the period for such a change in rate to be effective. However, the increase is likely to happen anytime between the financial years 2021 to 2025.

 

Switzerland

Corporate tax rate reduced at cantonal level with the introduction of Tax Reform and AHV Financing (“TRAF”)

Effective from January 01, 2020, The Federal Act on TRAF entered into force. The tax reforms are implemented resulting in a lower corporate tax rate in various cantons. The new rate for Zurich and Geneva canton is:

  • Zurich canton - 11.91% (earlier 21.15%).
  • Geneva Canton - 13.99% (earlier 24.16%).

 

United Kingdom

Increase in Holiday pay calculation period from 12 weeks to 52 weeks for workers without fixed hours or pay, effective from April 06, 2020

The UK government has legislated to increase the holiday pay reference period from 12 weeks to 52 weeks for workers without fixed hours or pay effective from April 06, 2020. For computing reference period, the employer should take note of below –

  • Weeks in which no pay was received by employees will not be considered in a reference period.
  • In case employees have worked for less than 52 weeks then employers should use as many full weeks of work as possible to calculate holiday pay.
  • The holiday pay reference period must include contractually obliged overtime worked during the reference period.

 

© 2019 Shan & Co.

 

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