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  06/02/2025

  Belgium

  From tax reform to the quicksands of Arizona

  GB NL FR

  1. The topics addressed by the coalition agreementAfter eight months of negotiations, Belgium’s new federal government, known as the Arizona coalition, has been established and has reached an agreement on numerous issues including tax reform.The following article summarises the tax proposals of the new coalition government in Belgium:2.  Companies2.1. Dividend received deduction The tax regime of “Dividend received deduction” (arising from the transposition into Belgian law of the regime provided for in the European Parent-Subsidiary Directive) aims, under certain...

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  06/02/2025

  Hungría

  Hungary issues decrees on cybersecurity audit and annual supervision fee

  On 31 January 2025, Hungary published two highly anticipated cybersecurity decrees under the Hungarian Cybersecurity Act, which transposes the NIS2 Directive. The decrees include SZTFH Decree 1/2025 (I. 31.), which contains the procedures for conducting a cybersecurity audit and the maximum fee for a cybersecurity audit; and SZTFH Decree 2/2025 (I. 31.), which details the amount and payment of the yearly cybersecurity supervision fee.Scope of cybersecurity auditsSZTFH Decree 1/2025 (I. 31.) lays down detailed rules on audit methodology, related examination methods, and the criteria for evaluating...

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  22/01/2025

  Hungría

  Hungary introduces new comprehensive laws for NIS2 transposition

  On 20 December 2024, the Hungarian Parliament adopted Act LXIX of 2024 on Cybersecurity in Hungary ("Cybersecurity Act"), which repealed the  partial NIS2 transposition Act XXIII of 2023 on Cybersecurity Certification and Cybersecurity Supervision. The new Cybersecurity Act, which went into effect on 1 January 2025, and Government Decree 418/2024 (XII. 23.) on the implementation of Hungary’s Cybersecurity Act transposes the EU’s NIS2 Directive, introduces additional network and information security requirements and establishes related supervisory and procedural rules.What entities...

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  21/01/2025

  Hungría

  Hungary makes changes to employment and guest worker residence permits

  The Hungarian government issued Government Decree 450/2024 (XII. 23.) on the employment of guest workers in Hungary, which amends the detailed rules on the issuance of certain residence permits set out in Act XC of 2023 on the General Rules for the Admission and Right of Residence of Third-Country Nationals. In addition, the Minister for National Economy issued Decree NGM 51/2024 (XII. 23.) on the total number of residence permits for employment purposes and guest worker residence permits that can be issued annually in Hungary.These Decrees, which entered into force on 1 January 2025, include the...

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  20/01/2025

  United Kingdom

  Government consultation considers measures to disrupt ransomware payments

  On 14 January 2025, the UK Government unveiled a consultation document titled “Ransomware legislative proposals: reducing payments to cyber criminals and increasing incident reporting", aimed at addressing the escalating threat of ransomware attacks in the UK.Background and ScopeThe consultation document highlights both a recent increase in frequency of ransomware attacks and public anxiety concerning ransomware, describing it as “the greatest of all serious and organised cybercrime threats” and citing the notable recent examples of ransomware attacks on the NHS and...

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  14/01/2025

  United Kingdom

  No epidemic of Covid-19 Employers Liability claims - Edwards & Others v 2 Sisters Food Group Ltd [2024] EWCC 21 considered

  In Edwards & Others v 2 Sisters Food Group Ltd [2024] EWCC 21, the defendant successfully applied for summary judgment against all claimants on the basis that their claims had no realistic prospect of success.The claimants worked at 2 Sisters Food Group’s chicken factory in Llangefni, Anglesey. All claimed that they had developed symptoms of Covid-19 in or around June 2020. It was alleged that 2 Sisters had breached its duty of care towards them, failing to take all reasonable steps to manage the risk of transmission within the factory, and that their Covid-19 disease had been caused...

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