You are here
Business and Covid-19 in Europe
Communication
Search
Poland
05-04-2021
This edition of the European Employment Law Update is perhaps one of the most innovative editions that have been published in recent years. In fact, some of the regulations analyzed in this guide seemed impossible to apply just a few years ago.
04-02-2021
The government has announced the allocation of an additional PLN 30 billion to continue support for entrepreneurs under the new anti-crisis programme in the second quarter of 2021. In April alone, the amounts paid out to entrepreneurs will total PLN 7 billion - by comparison, in March the sum of support amounted to PLN 3 billion. According to the government's announcements, the measures will mainly focus on maintaining jobs, but the new programme is also to be a background of the spring economic rebound that will follow the third wave of the pandemic.
05-29-2020
On May 16, 2020 a new anti-crisis shield 3.0. entered into force. One of the most important amendments introduced by the shield is unsuspension of the procedural and court deadlines.
05-21-2020
On May 20, 2020, the Polish government adopted the fourth and final package of anti-crisis solutions known as "Shield 4.0".
05-11-2020
On May 8, 2020 the European Commission announced a second amendment to the Temporary Framework adopted on March 19, 2020, amended for the first time on April 3, 2020, in which the framework is extended to allow aid to be authorized in the form of recapitalization or subordinated debt to any non-financial companies in need.
04-21-2020
On 17 April 2020, new amendments to the Act on special arrangements for preventing, counter-acting and combating COVID-19 introducing the solutions of the Anti-Crisis Shield were published. What solutions were proposed for the area of public procurement?
04-20-2020
The Financial Shield of the Polish Development Fund is a solution aimed at supporting enterprises which have suffered losses as a result of the coronavirus epidemic.
04-20-2020
The Parliament adopted amendments to the Act on special arrangements for the prevention and combating of COVID-19, other infectious diseases and the resulting emergencies and other acts. The so-called "Anti-Crisis Shield 2.0" was signed by the President and came into force. What changes in labor law are waiting for entrepreneurs?
04-14-2020
On 31 March, 2020 an amendment to the Act on specific solutions related to the preventing, counteracting and combating COVID-19, other infectious diseases and crisis situations caused by them, together with other acts (the “Act”) entered into force.
04-14-2020
The special “protective shield” act implemented by the Polish Parliament, which came into force on April 1st, offers a wide range of possible measures provided as countermeasures to the COVID-19 epidemic.
04-06-2020
On April 3, 2020 the European Commission announced the adoption of an amendment extending and adding flexibility to the Temporary Framework adopted on March 19, 2020 to enable Member States to give State aid for research, testing and production of coronavirus related products, and also to grant greater volumes of aid in under the categories already allowed in under the original Temporary Framework.
04-03-2020
The current situation related to the announced state of epidemic and the significant restrictions on the activities of commercial entities resulted not only in a sharp decline in turnover of companies, but also in difficulties in fulfilling tax obligations or obligations arising from commercial agreements. Due to the growing negative effects of the pandemic, it is obvious that entrepreneurs are putting off other statutory obligations.
03-27-2020
When developing the Anti-Crisis Shield project, the government also took into account the difficult situation of foreigners staying in Poland during a pandemic and some of the new provisions are intended to make life easier for those who are waiting for a decision on a permit to stay in Poland or cannot return to their country.
03-27-2020
The package of the so-called "Anti-Crisis Shield", as announced, includes a number of changes, among others, directly affecting employers and employees, which are to mitigate, at least in part, the effects of the coronavirus pandemic. At present, the Sejm is proceeding with the adoption of acts that make up the "Anti-Crisis Shield".
03-27-2020
Today Poland’s parliament works on the governmental project of amendments to the Act on special arrangements for preventing, counter-acting and combating COVID-19 aiming to introduce the solutions of the Anti-crisis Shield. What solutions it foresees for the area of public procurement?
03-27-2020
On 26 March 2020, the Parliament received a governmental bill amending the Act on special arrangements for preventing, counter-acting and combating COVID-19, other infectious diseases and crisis situations caused by them and certain other laws (hereinafter the 'Anti-Crisis Shield' or 'the Act'), which is being carried out by the necessary legislative process in an extraordinary manner. Since, in accordance with Article 92 of the Act, it enters into force on the day following its promulgation, with a number of exceptions, including those providing for the retroactive effect of certain regulations, it seems necessary to examine the main solutions provided for in the Anti-Crisis Shield now.
03-27-2020
The Polish government has presented to the lower chamber of the parliament a bill containing a series of legislative solutions intended to complement and extend the provisions of the current “crisis shield” in reaction to the COVID-19 pandemic (the “Act”). In its current wording the bill provides for its own entry into force the day after it is published. We expect the Act to be passed quickly.
03-21-2020
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary Framework is based on article 107(3)(b) of the Treaty on the Functioning of the European Union (TFEU), which makes it possible to authorize aid intended to remedy a serious disturbance in the economy of a Member State.
03-20-2020
The current pandemic has a significant impact on commercial activity, the parties of agreements for a variety of reasons encounter difficulties fulfilling their obligations, keeping deadlines, providing workers. Given the situation we recommend familiarizing oneself with three institutions which in the near future may affect your relationships with clients and contractors: the force majeure clause, the fault principle and the rebus sic stantibus rule, that is the extraordinary change of circumstances.
03-20-2020
The Act of 2 March 2020 on special arrangements for preventing, preventing and combating COVID-19, other infectious diseases and crisis situations caused by them (hereinafter referred to as 'Special Law'), introduced into the Polish legal order measures and regulations of an emergency nature, the common aim of which is to define the principles and modalities for preventing and combating SARS-CoV-2 infection and for combating the spread of disease caused by that virus, including the principles and modalities for taking anti-epidemic and preventive action to inactivate the sources of infection and to intersect the routes of spread of that infectious disease.
03-20-2020
The announcement of an epidemiological emergency on the territory of Poland prompted the Polish government to develop special solutions to support the economy.
03-19-2020
During the press conference, the President of Poland and the Prime Minister, following the meeting of the Cabinet Council, announced an outline of package of support actions for the society and entrepreneurs referred to as “Anti-crisis Shield”.
03-18-2020
The Social Insurance Institution (ZUS) enables entrepreneurs who, due to the coronavirus epidemic, may have issues with paying their ongoing contributions to take advantage of the possibilities under de minimis public aid.
03-18-2020
The National Bank of Poland (NBP) and the Monetary Policy Council (MPC) reacted to the worsening situation of enterprises, the risk of loss of liquidity and the emergence of extraordinary needs of the state budget in connection with the epidemic.
03-18-2020
Considering the extraordinary and unpredicted situation related to COVID-19 pandemic, we would like to present you with this informative note drawn up from perspective of Polish law, which contains an indication of the most important issues that cannot be forgotten in running a business today.
03-17-2020
Royal Decree No. 463/2020 declaring a state of alert in Spain to manage the COVID-19 public health crisis was published on March 14, 2020. Among other measures designed to respond to the outbreak and alleviate its consequences, all court and administrative time limits have been suspended for fifteen natural days (i.e. until March 29, 2020). This period, however, may be extended if necessary.
Portugal
08-04-2021
It was published in the Portuguese Official Gazette, the Council of Ministers’ Resolution no. 101-A/2021, of 30 July, which establishes the state of calamity throughout mainland Portugal until the 11:59 hours of the 31st of August 2021 and foresees the applicable legal regime.
07-29-2021
In the context of the current COVID-19 pandemic, new measures were approved to enable companies to increase their cash flows.
07-16-2021
The Government approved new extensions of deadlines to comply with the following tax obligations:
06-16-2021
It has been published in the official website of the Portuguese Tax Authority, the postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (IRC) Code, to July 22th, 2021 (in line with the postponement of the submission of the IES/DA).
06-16-2021
The Government approved, through Dispatch n.º 191/2021-XXII, of 15/06, the extension of the deadlines to comply with the following tax obligations.
06-11-2021
It was published in the Official Gazette the Resolution of the Council of Ministers no 74-A/2021, June 7th, 2021, which, declared the state of calamity in mainland Portugal until 23:59 hours of June 27th, 2021 and stated the applicable rules.
06-07-2021
It was published in the Official Gazette the Resolution of the Council of Ministers no 70-B/2021, 4th July, which, among other measures, establishes new rules for teleworking regime, applicable from 14th July, 2021.
05-31-2021
The VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods, needed to combat the effects of the COVID-19 disease by the State and other public bodies or by non-profit organizations, was extended from 30 April to 31 December 2021, by Law no. 33/2021 of 28 May.
05-24-2021
The exceptional compensation measure is applicable, throughout Continental Portugal, to all employers, regardless of their legal form (as well as individuals with one or more employees), corresponding to a one-off cash subsidy paid by IAPMEI - Agência para a Competitividade e Inovação, I. P. (IAPMEI, I. P.), or by the Instituto do Turismo de Portugal, I. P. (Turismo de Portugal, I. P.).
05-12-2021
As the Government had already announced, with the publication of Decree-Law n.º 32/2021, May 12th, surgical amendments were made to Decree-Law n.º 46-A/2020, July 30th.
05-04-2021
This edition of the European Employment Law Update is perhaps one of the most innovative editions that have been published in recent years. In fact, some of the regulations analyzed in this guide seemed impossible to apply just a few years ago.
05-04-2021
It was published in the Official Gazette the Resolution of the Council of Ministers no. 45-C/2021, in force since 00h00 of May 1st 2021, declaring the state of calamity in the context of the COVID-19 pandemic. Inter alia, we highlight the maintenance of the mandatory telework regime.
04-27-2021
The Portuguese Government approved, through Dispatch no. 133/2021-XXII, of 22 April, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.
04-05-2021
As a result of the improving epidemiological situation in Portugal, and in the implementation of a government strategy for gradually lifting lockdown measures adopted within the scope of the fight against the COVID-19 pandemic, the regime for the general suspension of procedural periods and procedures established previously is now revoked.
03-31-2021
As previously announced by the Government and notwithstanding the current "deconfinement" plan being executed, Decree-Law n.º 25-A/2021, March 30th, was published in the Portuguese Official Gazette (Diário da República), under which the exceptional and transitory work reorganization regime, governed by Decree-Law n.º 79-A/2020, October 1st, was extended.
03-25-2021
Without prejudice to the “deconfinement” plan being carried out, taking into account the fragile economic and financial situation in which both employees and companies find themselves, Decree-Law n.º. 23-A/2021, March 24th was approved and published in Portuguese Official Gazette (“Diário da República”), which provides for the strengthening of the support measures, among which the following stand out:
03-18-2021
In the context of the measures that have been adopted by the Portuguese Government to fight the COVID-19 pandemic, the Decree-Law no. 22-A/2021 was published on 17 March 2021.
03-12-2021
The Portuguese Government approved a new review of the flexibility scheme on tax obligations compliance through Dispatch n.º 72/2021-XXII, of 10 March.
03-02-2021
The Portuguese Government approved, through Dispatch n.º 52/2021-XXII, of 25 February, a new review of the payment flexibility scheme for the payment of the VAT to the State, now assessed in December 2020 by the taxpayers under monthly returns or in the 4th quarter of 2020 by the taxpayers under quarterly returns.
02-23-2021
It was published in the official gazette the Decree-Law no. 14-B/2021, of 22 February, which expanded the exceptional financial aid for families due to the suspension of in person curricular and non-curricular activities to teleworkers and increased the amount to be paid to the beneficiaries and bear by Social Security.
02-22-2021
The Portuguese Government approved, through Order of SEAF no. 43/2021-XXII, of 15 February and Circular Letter no. 30232, of 17 February 2021, new deadlines extensions for the fulfillment of several tax obligations, without the application of any penalties.
02-12-2021
The obligation to communicate inventories to the Portuguese Tax Authority was postponed from 31 January to 28 February 2021 by Dispatch no. 25/2021-XXII, of 28 January.
02-02-2021
As a result of the exceptional worsening of the COVID-19 pandemic currently in Portugal, the Portuguese Parliament, at the proposal of the Government, approved Law No 4-B/2021, dated February 1, determining a set of exceptional, temporary and urgent measures within the scope of the development of judicial and administrative activities, basically returning to and developing measures already applied previously in the first half of 2020 when combatting the first wave of the pandemic.
01-21-2021
Following Decree No. 3-A/2021 of 14 January which regulates the state of emergency decreed by the Portuguese President and in order to respond to the movement of people that was observed during the first days of the new confinement, the Government decided to proceed with the first amendments to the aforementioned Decree imposing more restrictive measures to face the accelerated growth of the pandemic in Portugal.
01-20-2021
As advanced by the Portuguese Government and in order to face the new demands of a general confinement, several legal diplomas were approved and published which resulted in (i) changes to supports already in force, and (ii) the introduction of new support.
12-23-2020
The Portuguese Government approved, through Decree-Law 103-A/2020, of 15 December, a new regime for the payment of VAT, in three or six instalments, to be implemented during the first half of 2021.
12-07-2020
Law nº 75/2020, published in the Official Gazette in November 27, 2020, and in force from November 28, 2020 to December 31, 2021, has established the following:
12-02-2020
The Portuguese Government, through SEAF Order no. 450/2020.XXI, has again extended the VAT exemption applicable to domestic supplies and intra-Community acquisitions of goods necessary to combat COVID-19 established in Article 2 of Law no. 13/2020, of 7 May, amended by Law no. 43/2020, of 18 August, now from 31 October 2020 to 30 April 2021.
12-02-2020
New extraordinary measures to mitigate the effects of the COVID-19 pandemic were approved by Decree Law 99/2020, of 22 November, including the deferment of the VAT payment for the third quarter of 2020 and the social contributions for November and December 2020.
11-16-2020
On November 13, the Portuguese Data Protection Authority (Comissão Nacional de Proteção de Dados or CNPD) issued guidelines on the processing of health data regulated under Decree no. 8/2020, dated November 8, in particular, on the processing of health data carried out within the scope of (i) body temperature measurements in controlling access to workplaces, services or public institutions, education and commercial establishments, cultural or sports spaces, means of transport, residential buildings, healthcare establishments, prison establishments or centers of education and (ii) the performance of SARS-CoV-2 diagnostic tests to the data subjects listed in the aforementioned decree.
11-13-2020
The Portuguese Government approved, through Order of SEAF no. 437/2020.XXII and Circular letter no. 30227/2020, of 10 November, new deadlines extensions for the fulfillment of several tax obligations that we summarize in the table below and that can be complied without the application of any penalties.
11-09-2020
Following the declaration of state of emergency, decreed on November 6, 2020, the Decree No. 8/2020, of November 8, was published in the Official Gazette, regulating the implementation of the state of emergency declared by the President:
11-04-2020
In the wave of the COVID-19 pandemic, there has been a significant increase in debt held by both consumers and companies. Over the coming years, we expect to see a large number of debt and distressed asset deals. In this viewpoint, Garrigues provides in this documentan analysis of the debt market situation and trends in Latin America, Spain and Portugal, where there is a clear move toward greater sophistication in these deals.
11-03-2020
The obligation to mention the single document code (ATCUD) on all invoices and other tax relevant documents was postponed from 1 January 2021 to 1 January 2022, set forth in article 7 (3) of Decree-Law no. 28/2019 of 15 February, through Order no. 412/2020-XXII of the Secretary of State for Tax Affairs, taking into consideration the efforts that taxpayers have to make in adapting the necessary means for processing those documents to these new rules, especially in the existing pandemic context.
08-12-2020
It has been published in the official website of the Portuguese Tax Authority, the new postponement of the deadline to comply with the obligation to prepare and submit the transfer pricing file, to which large taxpayers are subject, under article 130, no. 3, of the Corporate Income Tax (“IRC”) Code, to September 15th, 2020 (in line with the postponement of the submission of the IES/DA).
08-04-2020
In order to mitigate the effects of the Covid-19 pandemic, the Portuguese Government approved, by Law no. 29/2020 of 31 July, three more fiscal measures to support micro, small and medium-sized enterprises
08-03-2020
IRC periodic return (Model 22) can be submitted and corresponding tax can be paid until today, without any penalty, as decided by the Portuguese Government, by Order 296/2020XXII, given the constraints presented by companies and accountants in the context of the pandemic Covid-19.
07-31-2020
We outline below the exceptional measures that have successively been adopted to mitigate the effects of the Covid-19 pandemic in Portugal on payments on account and additional payments on account.
07-29-2020
In the context of the extraordinary measures adopted to minimize the impact of new coronavirus (COVID-19) on the Portuguese economy, the Secretary of State for Tax Affairs, through Order no. 258/2020-XXII, of 16 June, decided to extend the deadline of the first payment on account due by taxpayers who obtain professional and business income (category B) from July 20 to August 31, without the application of any penalties.
07-16-2020
Ordinance no. 170-A/2020 of July 13th has been approved and regulates the attribution of financial support to companies during the returning phase of its employees to normal work provision and normalization of business activity.
07-01-2020
The Portuguese Government has approved new extensions of the tax deadlines to comply with VAT obligations, by Order no. 229/2020-XXII, of 24 June, that can may be fulfilled without the application of any penalties:
06-16-2020
The Portuguese Government presented a Supplementary Budget Bill for 2020 that includes several tax measures. The Supplementary Budget Bill will now enter a phase of parliamentary discussion to arrive to a final text by 3 of July.
06-11-2020
On June 4, 2020, through Resolution nº 41/2020, the Council of Ministers approved the Program for Economic and Social Stabilization (Programa de Estabilização Económica e Social) (“PEES”), with a time horizon up to the end of 2020.
06-08-2020
It was published in the official gazette the Ministers Council Resolution no. 41/2020, of 6 de June, approving the Social and Economic Stabilization Plan (SESP) that introduces a package of exceptional measures on economic and social matters. Regarding Labor and Social Security Law, the following measures are to be highlighted:
06-02-2020
It was published on the official gazette the Ministers Council Order no. 40-A/2020, of 29 May, extending the Calamity State under the COVID-19 pandemic and rules the new de-confinement phase in Portugal. Among other measures, it should be highlighted the amendments introduced on telework and work organization in the companies, in force from June 1st, 2020, onwards.
06-01-2020
On May 14, 2020, the Portuguese Parliament passed Law no. 16/2020, dated May 29, making the fourth amendment to Law no. 1-A/2020, dated March 19, determining various exceptional and temporary measures in response to the epidemic caused by the SARS CoV-2 coronavirus and the COVID-19 infectious disease, affecting the area of Justice and the Courts, significantly including the suspension of procedural time limits (albeit with certain limitations and exceptions). Consult our April 7 Alert.
05-18-2020
In late March and early April, the European Commission ("EC") approved two state aid packages for Portugal, within the framework of Article 107 (3) (b) of the Treaty on the Functioning of the European Union (TFEU), namely decisions SA.56755 and SA.56873, respectively. The EC considers them necessary, appropriate and proportionate measures to remedy a serious disturbance in the economy of this Member State.
05-12-2020
As announced by the Portuguese Government, Law no. 13/2020, of 7 May, was finally published, which came into force on the day after its publication and provides for the temporary application of the following VAT measures:
05-11-2020
On May 8, 2020 the European Commission announced a second amendment to the Temporary Framework adopted on March 19, 2020, amended for the first time on April 3, 2020, in which the framework is extended to allow aid to be authorized in the form of recapitalization or subordinated debt to any non-financial companies in need.
05-05-2020
Throughout the three declarations of State of Emergency, Garrigues has been tracking the legislative output from the Parliament and the Government aimed at minimizing the impact of the COVID-19 pandemic on social and economic sectors.
05-04-2020
The pandemic associated to the COVID-19 brought deep and substantial changes in the most diverse areas and sectors, having, in particular, provoked significant modification in the labor universe.
04-24-2020
The Portuguese Data Protection Authority issued guidelines (available solely in Portuguese) on the collection of employees' health data by the employer in the context of the infection prevention by the new coronavirus SARS-CoV-2, in which it clarified that:
04-20-2020
Law No 10/2020 of 18 April 2020 enacted an exceptional and temporary legal framework concerning (i) the procedure for the service of judicial documents by post provided for in the procedural laws and (ii) the parcel services, in view of the epidemiological situation caused by the SARS-CoV-2 coronavirus and the COVID-19 disease.
04-20-2020
Pandemic has entered the world’s daily vocabulary in the most dramatic and unexpected way. As the severity of the situation worsens, a growing number of legislative initiatives attempt to address the needs of citizens and society in the face of the outbreak. This note is aimed at reporting on the main legislative or regulatory initiatives that have been taken in Portugal with a view, mainly, to protecting society against the spread of the new coronavirus and the effects that the pandemic causes on social and economic life.
04-07-2020
On April 2, 2020, the Portuguese Assembly of the Republic approved Law No. 4-A/2020, dated April 6, which made the first amendment to Law No. 1-A/2020, dated March 19. The latter established various temporary and exceptional measures in response to the pandemic caused by the SARS-CoV-2 coronavirus and COVID-19 infection, affecting the area of the Portuguese Courts and Justice Authorities. From the outset, in terms of deadlines, court proceedings and entry into force, various shortcomings, inaccuracies and doubts over interpretation associated with the application of such a relevant instrument became apparent.
04-06-2020
On April 3, 2020 the European Commission announced the adoption of an amendment extending and adding flexibility to the Temporary Framework adopted on March 19, 2020 to enable Member States to give State aid for research, testing and production of coronavirus related products, and also to grant greater volumes of aid in under the categories already allowed in under the original Temporary Framework.
04-02-2020
Within the context of the global spread of COVID-19 (Coronavirus), companies have discovered a new reality, which also raises questions within the scope of the processing of personal data, in particular the fulfillment of the General Data Protection Regulation (GDPR) and Act 46/2012, dated August 29 (Electronic Communications Privacy Act).
03-31-2020
On March 26, 2020, the Government approved and submitted to Parliament a proposal for exceptional legislation (Draft Bill nº 21/XIV) that will allow for the deferral of the payment of rents due under lease agreements, during the emergency period of the epidemic caused by the SARSCoV-2 coronavirus and the COVID-19 infectious disease.
03-30-2020
The tax measures addressing the current COVID-19 situation are included in Decree Law 10-F/2020 of 26 March 2020 and other ad-hoc ministerial orders. We provide below an outline of those tax measures.
03-27-2020
On March 26, 2020, the Portuguese Government approved Decree-Law nº 10-J/2020 (“Moratorium Regime”), putting into practice exceptional measures for protecting families, companies and welfare institutions, in relation to the weight of their debt service obligations, specifically creating a moratorium which will apply until September 30, 2020. A special regime is also created for the grant of guarantees by the Portuguese State. This Alert contains the most relevant points of the regime approved.
03-21-2020
On March 19, 2020, the European Commission issued a communication setting out a Temporary Framework that provides for more flexible and quicker authorization of State aid granted to support the economy in the current COVID-19 outbreak. The Temporary Framework is based on article 107(3)(b) of the Treaty on the Functioning of the European Union (TFEU), which makes it possible to authorize aid intended to remedy a serious disturbance in the economy of a Member State.
03-17-2020
Royal Decree No. 463/2020 declaring a state of alert in Spain to manage the COVID-19 public health crisis was published on March 14, 2020. Among other measures designed to respond to the outbreak and alleviate its consequences, all court and administrative time limits have been suspended for fifteen natural days (i.e. until March 29, 2020). This period, however, may be extended if necessary.
03-16-2020
Following the declaration by the Ministry of Internal Affairs and Ministry of Health of the State of Alert for the whole country, the Council of Ministers, on March 13th 2020, approved a set of measures, of extraordinary and urgent nature, in response to the epidemiological situation of the new COVID-19, having, on the same date, been published in the Official Gazette, Decree-Law n.º 10-A/2020 and Resolution of the Council of Ministers n.º 10-A/2020, as well as Ordinance n.º 71-A/2020, of March 15th 2020, being these diplomas that came to operationalize the measures announced.
03-09-2020
We are currently undergoing a public health crisis, caused by the new coronavirus («COVID-19»), the impact of which on the business sector could have significant legal consequences, from a contractual, dispute resolution, labor, regulatory and even criminal perspective. This broad range of potential incidents should warrant special attention and be handled from a multidisciplinary legal point of view.