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Denmark is an attractive destination for many international companies seeking to assign employees to the country to carry out international projects, provide cross-border services to local clients, or coordinate operations between different entities within the same corporate group established in Denmark.

In this context, intra-EU employee mobility is one of the main mechanisms for promoting business activities throughout the European Union. However, the EU legal framework governing intra-EU employee assignments is becoming increasingly demanding, and each Member State has transposed EU legislation on posted workers into its own national legal system.

In Denmark, the EU legal framework on posted workers has been transposed through the Danish Act on Posting of Workers, which establishes specific obligations for European companies intending to temporarily assign employees to the country.

Against this background, proper planning of employee assignments is essential, as the Danish labour authorities have progressively strengthened their monitoring and inspection mechanisms concerning foreign companies providing services within Danish territory.

When Is an Employee Considered a Posted Worker in Denmark?

Danish legislation on posted workers, implementing the relevant EU legal framework, primarily applies in the following circumstances:

• Foreign companies providing services in Denmark under a contract with a Danish client.
• Intra-company assignments between entities belonging to the same corporate group.
• Assignments carried out by temporary employment agencies to companies established in Denmark.

In all cases, an effective employment relationship must be maintained between the sending company and the posted employee throughout the entire period during which services are provided in the destination country.

However, a preliminary assessment of the planned assignment to Denmark is particularly important, as it makes it possible to accurately determine the activities employees will perform in the country and assess whether any specific exemptions from the general obligations established under Danish posted workers legislation may apply.

Main Obligations for Companies Posting Workers to Denmark

Companies temporarily posting employees to Denmark must ensure compliance with certain employment conditions established under Danish legislation throughout the entire assignment.

Among other obligations, companies must assess and, where applicable, comply with:

• Applicable minimum wage conditions in Denmark.
• Collective bargaining agreements that may apply depending on the activities performed in the country.
• Working time and rest period requirements.
• Conditions relating to annual leave, equal treatment, and occupational health and safety.
• Administrative formalities and mandatory notifications to the designated Danish labour authorities.

Furthermore, one of the most sensitive aspects of these assignments is that the applicable obligations may vary significantly depending on the business sector, the specific duration of the services provided, and the nature of the project to be carried out in Denmark.

In particular, depending on the relevant sector and the activities to be performed during the assignment, foreign companies may be required to register with the WEA (Danish Working Environment Authority).

The Importance of Advance Planning

In practice, many difficulties do not arise from an inability to post employees abroad, but rather from insufficient planning before the project begins.

The absence of a preliminary compliance assessment may expose companies to significant risks, including:

• Penalties for non-compliance with employment legislation.
• Incomplete or inadequate documentation during labour inspections.
• Incorrect application of the collective bargaining agreement governing the activities performed in the destination country.

Planning to Post Employees to Denmark? How We Can Help

At Feliu N&I, we support national and international companies in the planning and comprehensive management of temporary employee assignments within the European Union.

Our multidisciplinary team, specialising in international mobility, corporate immigration and international employment law, advises companies throughout every stage of the process, including:

• Preliminary feasibility assessments.
• Review of applicable employment law obligations in Denmark.
• Immigration planning.
• Documentation preparation and administrative compliance.
• Analysis of applicable collective bargaining agreements.
• Assessment of tax and Social Security risks.

We also continuously monitor legislative developments and regulatory changes affecting international employee mobility, enabling companies to operate with greater legal certainty and minimise risks during the implementation of international projects.

For further information on temporary employee assignments to Denmark and compliance with posted workers obligations, our team remains at your disposal.

www.feliu.biz | www.expatfeliu.com

Venezuela has introduced the PRO-V-90 electronic visa, a new authorization designed to facilitate the temporary assignment of foreign professionals to the country for specific projects or services. This is welcome news for Spanish companies with clients, projects or investments in Venezuela, which until now have faced lengthy consular procedures even for assignments lasting only a few days or weeks.

The new visa can be applied for entirely online, allows multiple entries and authorizes stays of up to 90 consecutive days. However, this faster process comes with strict conditions: an incorrectly structured application may result in delays, refusal or difficulties at border control.

A Country Back on the Business Agenda

An increasing number of companies are resuming or expanding their activities in Venezuela, including machinery and facilities maintenance, equipment installation and commissioning, training of local staff, audits and investment monitoring. All these activities have one thing in common: they require companies to send personnel to the country, often at short notice and on a recurring basis.

Until now, the usual route was a business or work visa, involving consular procedures that could take several weeks depending on the time of year and the workload of the relevant consular offices. The PRO-V-90 has been introduced specifically to address this need: short-term, streamlined and recurring professional assignments.

What Is the PRO-V-90 Visa?

It is an electronic authorization for foreign professionals — including Spanish professionals — travelling to Venezuela at the invitation of a local company to provide a specific service. Its main features are:

• 100% online application, with no need to visit a consulate.
• Multiple entries, allowing professionals to enter and leave the country according to project requirements.
• Stays of up to 90 consecutive days in Venezuela.
• Fast processing when the application is properly prepared.

Who Is It For?

The PRO-V-90 is intended for short-term professional activities, such as:

• Technicians installing, repairing or commissioning equipment and machinery.
• Consultants and trainers supporting a Venezuelan client or subsidiary.
• Auditors and finance professionals supervising investments in the country.
• Executives and speakers attending conferences, meetings or professional events.

Key Conditions That Must Not Be Overlooked

While the new visa process is designed to be agile, it comes with fine print. Therefore, to ensure the application is successful, and to prevent any issues from arising later, it is essential to carefully analyze various aspects beforehand, such as the initial invitation, the employment relationship, the contract, and the remuneration…

Beyond the Visa: What Else Should Companies Review?

Obtaining authorization to enter the country is only one part of an international assignment. Every overseas business trip has additional implications that companies should address before the professional travels:

• Social Security: ensuring that the employee remains appropriately covered throughout the assignment.
• Tax: monitoring days of presence in the country and managing potential risks relating to double taxation or permanent establishment.
• Employment: properly documenting the assignment and its applicable terms and conditions.
• Planning: for recurring assignments, keeping accurate records of days spent in the country and entry and departure dates.

We Take Care of Everything

At Expatfeliu, we have been supporting companies with their international assignments for more than 20 years. With the introduction of the new PRO-V-90, we offer a comprehensive service covering every stage of the process:

• Preliminary assessment of the assignment to confirm whether the PRO-V-90 is appropriate or whether another type of visa is required.
• Preparation of the necessary documentation, including a review of the invitation letter issued by the Venezuelan company.
• Full management of the application and follow-up through to approval.
• Employment, tax and Social Security advice to ensure that the assignment is properly managed from start to finish.
• Local support through FELIUWORLDWIDE, our community of trusted partners operating in more than 100 countries.

You focus on your business in Venezuela. We make sure your team arrives on time and with everything in order.

The Expatfeliu team is available to advise you on all legal, tax and international mobility aspects of your assignments. Contact us for personalized advice.

www.feliu.biz | www.expatfeliu.com

Employees who are nationals of countries outside the European Union and need to travel temporarily to Italy for business purposes must obtain a business visa (Visto per Affari) prior to their trip.

This visa allows certain temporary or commercial activities to be carried out in Italy during short-term stays, subject to the general limit of 90 days within any 180-day period, provided that the activities performed genuinely fall within the scope of business travel and do not constitute work requiring a work permit.

New Clarifications on Technical Activities

One of the issues that has raised the most uncertainty is determining the extent to which certain assembly, commissioning, testing, repair or maintenance activities involving industrial machinery may be carried out under the business travel framework.

The recently published administrative guidance is based on a fundamental principle: as a general rule, a business visa does not authorise individuals to perform regular employment activities or provide services in Italy.

Where the activities performed effectively constitute the provision of services or employment activities on Italian territory, the need for the appropriate work authorisation must be assessed, regardless of the short duration of the assignment.

However, certain technical activities may fall within the scope of business travel when they are directly linked to the supply of machinery or equipment.

These include:

• Technical assembly of machinery.
• Start-up and commissioning activities.
• Testing and verification of equipment operation.

If your company has employees who need to carry out these activities in Italy, please contact us for professional advice and an assessment of the specific circumstances of the planned assignments.

The Importance of Advance Planning

Before undertaking any international employee assignment, it is advisable to conduct a preliminary assessment of the specific characteristics of the project and the activities to be carried out in the destination country.

Proper planning helps anticipate potential issues that could delay the assignment, cause difficulties when entering the country, or even prevent certain activities from being carried out under the initially envisaged immigration category.

Furthermore, international employee mobility should not be assessed solely from an immigration perspective. Depending on the characteristics of the project, it may also be necessary to examine the relevant obligations concerning:

• Employment Law and Posted Workers.
• Social Security.
• Corporate and Personal Taxation.
• Insurance and Medical Coverage.
• Occupational Health and Safety.

Planning to Send Employees to Italy? How We Can Help

At Feliu N&I, we support national and international companies in the planning and comprehensive management of temporary employee assignments within the European Union.

We have extensive experience advising companies that need to temporarily assign employees to Italy to carry out business, commercial or technical activities. We also collaborate with specialised Italian partners who assist with the local administrative procedures associated with the assignment of foreign workers.

Our multidisciplinary team, specialising in international mobility, corporate immigration and international employment law, advises companies throughout every stage of the process, including:

• Preliminary assessment of the feasibility of the assignment.
• Definition of the appropriate immigration strategy.
• Preparation and review of the required documentation.
• Assessment of applicable employment law obligations.
• Evaluation of Social Security implications.
• Analysis of potential tax risks.
• Coordination of the necessary administrative procedures in the destination country.

We also continuously monitor regulatory developments and administrative guidance affecting international employee mobility, enabling companies to plan their international projects with greater legal certainty and minimise the risks associated with assignments that have not been properly structured in advance.

For further information on business-related employee assignments to Italy, our team remains at your disposal.

www.feliu.biz | www.expatfeliu.com

Italy is an attractive destination for many international companies (especially Spanish ones) that send workers to the country to carry out international projects, provide cross-border services to local clients or coordinate operations between different entities of the same corporate group in Italy.

In this respect, the intra-EU mobility of workers is one of the main tools for driving business activity throughout the European Union. However, the EU legal framework governing intra-Community postings of personnel is becoming increasingly demanding, and each country has transposed the European posted workers rules into its own domestic legal system.

In Italy, Legislative Decree 122/2020 (D.Lgs 122 del 2020) sets out the rules on posted workers, establishing specific obligations for all European companies wishing to post workers to the country on a temporary basis.

The competent Italian labour authorities have tightened their control mechanisms in recent years, particularly at sites where foreign companies provide services. Therefore, in order to avoid penalties or interruptions to business activity abroad, it is strongly advisable to plan the project in the country correctly, so as to ensure full compliance with the obligations imposed by the Italian posted workers legislation.

Main obligations for companies posting workers to Italy:

Companies that temporarily send workers to Italy must ensure compliance, throughout the entire duration of the stay in the country, with certain employment conditions laid down by Italian law.

Among other obligations, companies will need to review and, where applicable, comply with:

• The minimum wage conditions generally applicable in Italy;
• The collective bargaining agreements that may apply depending on the activity to be carried out in the country;
• The obligations relating to working time and rest periods;
• The conditions relating to holidays, equal treatment and occupational risk prevention;
• The administrative formalities and mandatory notifications to the designated labour authorities;

However, a preliminary analysis of the posting project in Italy is particularly relevant, as it makes it possible to determine precisely the activity that the workers will carry out in the country and to assess the possible application of specific exemptions from the general obligations set out in the Italian posted workers legislation.

Specific requirements by business sector

Where the activity carried out by the foreign company in Italy falls within one of the sectors subject to additional obligations – such as, for example, the construction sector – a detailed analysis of the specific circumstances of the project will be required in order to determine whether the specific rules laid down for those sectors apply.

A preliminary analysis will make it possible to assess whether the company is required to comply with the corresponding sector-specific obligations, which, in certain cases, may entail significant operational and logistical requirements. It is therefore advisable to carry out strategic planning before posting the workers, in order to ensure full regulatory compliance and avoid penalties from the competent authorities.

Are you planning to post workers to Italy? How we can support you

At Feliu N&I we support national and international companies in the planning and end-to-end management of temporary postings of workers within the European Union.

We also have experience in providing strategic advice to construction sector companies wishing to provide professional services in Italy on a temporary basis, and we work with Italian partners who are experts in the direct handling of any procedure relating to the posting of foreign workers to Italy.

Our multidisciplinary team, specialised in international mobility, corporate immigration and international employment law, advises companies at every stage of the process:

• Preliminary feasibility analysis;
• Review of the employment obligations applicable in Italy;
• Immigration planning;
• Document preparation and administrative compliance;
• Analysis of collective bargaining agreements;
• Assessment of tax and social security risks;

We also continuously monitor legislative developments and regulatory changes affecting the international mobility of workers, enabling companies to operate with greater legal certainty and to minimise risks while carrying out international projects.

For further information on temporary postings of workers to Italy and posted workers obligations, our team remains at your disposal.

www.feliu.biz I www.expatfeliu.com

The international mobility of Russian citizens travelling to Europe continues to undergo numerous changes. In recent years, several European countries have taken measures to restrict the recognition of certain travel documents issued by the Russian Federation, particularly old-format non-biometric Russian passports.

These measures directly affect Russian citizens travelling to Europe for work, family, business or tourism purposes. They make it necessary to carefully review travel documentation before arranging any international trip.

The growing non-recognition of non-biometric Russian passports by several European countries is a new factor that must be taken into account when planning immigration and international mobility. Although the applicable conditions may vary depending on the country of destination, the purpose of travel and the traveller’s circumstances, the general trend indicates increasingly strict requirements regarding the travel documents accepted by European authorities.

For this reason, it is highly advisable to check the requirements of each country before travelling, particularly when the journey involves entry into or transit through several European countries.

New restrictions for holders of non-biometric Russian passports

Non-biometric Russian passports are travel documents that do not contain an electronic chip storing the holder’s biometric data.

Several European countries have announced or implemented restrictions on the recognition of these documents, which may prevent their use for entry into certain territories or cause difficulties at border controls.

The countries that currently do not recognise the validity of these documents are:

• Czech Republic
• Estonia
• France
• Lithuania
• Latvia
• Denmark
• Iceland
• Germany
• Romania
• Poland

Exceptions to the rule

In Germany, if a German passport or a valid Schengen visa was obtained before 1 January 2026, it may continue to be used until its expiry date. The same rule applies to residence permits issued before this date.

In the Czech Republic, these passports remain valid for children under the age of 15, as well as for participants in the Civil Society Programme and holders of visas or residence permits issued in the interests of the Czech Republic.

In France, they may also continue to be used by children under the age of 15 until the expiry of their French visa or residence permit, provided that it was issued before 1 June 2025.

Finland, Sweden, Belgium, the Netherlands and Luxembourg will cease to recognise non-biometric Russian passports

From 1 October 2026, these five countries will join the above list. With the exception of Sweden and Finland, none of these countries provides for a transitional period.

Sweden will continue to accept these passports until 31 December 2026 if the holder has a valid visa issued before 1 October 2026 by Sweden, another EU country or a Schengen country, or if the holder has a residence permit issued by one of these countries before 1 October.

Finland will also accept them until the same date as Sweden, and the following exceptions will continue to apply:

• If the person applying for a residence permit is a minor throughout the entire procedure, from the beginning of the application process until its completion.
• If the Finnish Immigration Service has granted the person an extension or a permanent residence permit.
• If the Ministry for Foreign Affairs accepts or has accepted the document for special reasons following an individual assessment.

What is the situation in Spain regarding non-biometric Russian passports?

Unlike other European countries that have introduced specific restrictions, Spain has not established a requirement for Russian citizens to hold a biometric passport in order for it to be recognised as a valid travel document.

As a general rule, third-country nationals wishing to enter Spain must hold a valid and unexpired passport or travel document that establishes their identity and is recognised for the purpose of crossing external borders.

Furthermore, for entry into the Schengen Area, the travel document must comply with the validity requirements established under European legislation, including, subject to the exceptions provided for by law:

• having been issued within the 10 years prior to the date of entry; and
• remaining valid for at least three months after the intended date of departure from the territory of the Member States.

In this context, Spain generally recognises the ordinary passport of the Russian Federation as a valid travel document. With regard to ordinary Russian passports, Spain does not impose a general restriction based on whether the passport is biometric or non-biometric.

Therefore, the mere fact that an ordinary Russian passport is non-biometric does not, in itself, mean that Spain will cease to recognise it as a valid travel document.

Exception: documents affected by Commission Implementing Decision (EU) 2023/1061

The above should be distinguished from a specific restriction established at European Union level.

Commission Implementing Decision (EU) 2023/1061 of 31 May 2023 establishes certain travel documents issued by the Russian Federation that must not be accepted as valid travel documents for the purposes of issuing a visa or crossing external borders.

This restriction applies to all countries bound by the Schengen rules, including Spain, as well as Iceland, Norway, Switzerland and Liechtenstein through their association with the Schengen Area. Within the European Union, Ireland is not bound by this Decision and is not subject to its application.

Among other documents, the Decision applies to ordinary Russian passports issued in certain territories, or to persons residing in those territories, after the following dates:

• Crimea and Sevastopol: after 18 March 2014;
• Donetsk: after 24 April 2019;
• Luhansk: after 24 April 2019;
• Kherson: after 25 May 2022;
• Zaporizhzhia: after 25 May 2022;
• Kharkiv: after 1 August 2022;
• Abkhazia: after 26 August 2008;
• South Ossetia: after 26 August 2008.

Therefore, the restriction established by Decision 2023/1061 does not depend on whether the passport is biometric or non-biometric. The determining factors are where the document was issued, when it was issued and, in certain cases, where the holder resided.

Consequently, even a biometric Russian passport may not be recognised if it falls within any of the circumstances established by the Decision.

www.feliu.biz | www.expatfeliu.com

China’s Ministry of Finance (MOF) and the State Taxation Administration (STA) published, on 1 September, Announcement No. 27 of 2026, introducing a particularly significant change for foreign individuals holding direct investments in Chinese companies.

The new regulation removes a tax exemption that had been in force for more than three decades and provides that dividends and profit distributions obtained by foreign individuals from foreign-invested enterprises (FIEs) become taxable in China under the category of “interest, dividends and profit distributions”, to which, under Chinese domestic law, a flat rate of 20 % applies.

An exemption in force since 1994

The measure expressly repeals article 2.8 of Cai Shui Zi [1994] No. 20, which since 1994 had provided a temporary Individual Income Tax exemption for dividends and profit distributions obtained by foreign individuals from foreign-invested enterprises.

The exemption was introduced at a time when China sought to promote its economic opening and attract international investment through tax incentives specifically aimed at foreign capital.

The official communications accompanying the reform stress the aim of moving towards greater uniformity of the tax system, establishing more balanced tax conditions between domestic and foreign investment, closing potential tax loopholes and further developing a unified national market.

Immediate application as from 1 September 2026

The change took effect on 1 September 2026. From that date, where a foreign-invested enterprise distributes dividends or profits to a foreign individual, it must, as a general rule, withhold the corresponding Individual Income Tax.

The 20 % domestic rate may be reduced under tax treaties

The application of the new regime does not necessarily mean that all foreign individuals will ultimately bear Chinese tax at 20 %. China has an extensive network of double tax treaties, many of which set maximum source-state rates on dividends below 20 %.

Accordingly, the shareholder’s tax residence, the applicable treaty and compliance with the requirements for accessing treaty benefits must be analysed on a case-by-case basis.

This is particularly relevant for Spanish tax residents, given the Convention between Spain and China for the elimination of double taxation, signed on 28 November 2018.

Impact on foreign investors and Chinese companies

The reform will require both foreign individual shareholders and Chinese companies with foreign capital to review their internal dividend distribution procedures.

In particular, it will be necessary to determine each shareholder’s tax residence, check the existence and content of the relevant double tax treaty, verify whether the beneficiary meets the requirements to access the treaty rate, and hold the documentation needed to support its application.

Our advice

At Feliu N&I we help international companies and investors to anticipate and manage the impact of regulatory changes on their cross-border operations.

Our specialists provide comprehensive support including, among others:

• Analysis of the tax impact of dividend distributions;
• Application of double tax treaties;
• International tax planning;
• Review of expatriate tax policies;

If your organisation has foreign investors, shareholdings or corporate structures in China, we recommend reviewing any future dividend distribution well in advance and determining the applicable tax treatment based on the beneficiary’s residence and the relevant international treaties.

At Feliu N&I we remain fully at your disposal to assist you in analysing these new obligations and in the tax planning of your international operations and investments in China and worldwide.

www.feliu.biz I www.expatfeliu.com

In recent years, Romania has become an increasingly relevant destination for European companies posting workers to the country to carry out international projects, provide cross-border services to Romanian clients, or coordinate operations between different entities within the same corporate group. Romania’s full accession to the Schengen Area, effective as of January 2025, has provided an additional boost to intra-EU worker mobility and the country’s economic integration within the European Single Market.

The free movement of workers within the European Union is one of the key tools supporting business activities across the EU. However, the legal framework governing the temporary posting of employees between Member States is becoming increasingly strict and demanding. Since each Member State has transposed the EU Posted Workers Directive into its own national legislation, it is essential to continuously monitor regulatory developments in order to remain compliant with the specific requirements applicable in each country.

In Romania, the regulations governing the temporary posting of workers are primarily contained in Law No. 172/2020, which establishes a number of obligations that foreign companies must comply with when posting employees to the country within the framework of a cross-border provision of services.

It is worth noting that the Romanian labour authorities (Inspectoratul Teritorial de Muncă – ITM) have significantly intensified inspections, particularly on construction sites and projects involving a high concentration of foreign workers. Furthermore, inspections are especially frequent in certain sectors considered sensitive by the Romanian authorities.

For this reason, in order to avoid financial penalties, operational disruptions, or interruptions to business activities in Romania, it is highly advisable to properly plan the project in advance and ensure compliance with all obligations established under Romanian posted workers legislation.

Main Obligations for Companies Posting Workers to Romania

Companies posting workers temporarily to Romania must ensure compliance, throughout the entire duration of the assignment, with certain employment conditions established under Romanian legislation.

Among other obligations, companies should assess and, where necessary, adapt to:

• The minimum salary conditions applicable in Romania;
• Any Romanian collective bargaining agreements that may apply depending on the sector of activity and the location where the services are performed;
• Regulations concerning working time, rest periods, and overtime;
• Administrative formalities and mandatory notifications to the Romanian labour authorities, including the prior notification of the posting to the ITM.

In this regard, a preliminary assessment of the project in Romania is particularly important, as it allows companies to correctly identify the nature of the activities to be carried out in the country and determine the specific obligations applicable based on the characteristics of the posting and the sector involved.

Are You Planning to Post Workers to Romania?

At Feliu N&I, we assist both domestic and international companies in the planning and comprehensive management of temporary worker postings within the European Union.

We have extensive experience advising companies wishing to provide services temporarily in Romania and collaborate with specialised local partners who manage the administrative procedures related to the international posting of workers to Romania.

Our multidisciplinary team, specialised in international mobility, corporate immigration, and international employment law, supports companies throughout every stage of the process, including:

• Preliminary feasibility assessment;
• Review of applicable labour obligations in Romania;
• Immigration planning;
• Document preparation and administrative compliance;
• Analysis of local collective bargaining agreements;
• Assessment of tax and social security risks;
• Assistance with administrative procedures related to the international posting of workers.

In addition, we continuously monitor legislative developments and regulatory changes affecting international workforce mobility, enabling companies to operate with greater legal certainty and minimise risks during the execution of international projects.

For further information regarding temporary postings of workers to Romania and posted workers compliance obligations, our team remains at your disposal.

www.feliu.biz | www.expatfeliu.com

Portugal has become an attractive destination for many international companies, particularly Spanish businesses, that temporarily post employees to the country to carry out international projects, provide cross-border services to local clients, or coordinate operations between different entities of the same corporate group established in Portugal.

Within the European Union, the temporary posting of workers is one of the main mechanisms facilitating cross-border business activities. However, the legal framework governing intra-EU postings has become increasingly stringent, with each Member State implementing the European Posted Workers Directive into its national legislation.

In Portugal, Decree-Law No. 101-E/2020 establishes the legal framework applicable to posted workers, setting out specific obligations for all European companies temporarily posting employees to the country.

In recent years, the Portuguese labour authorities have strengthened their inspection and enforcement activities, particularly on construction sites and projects involving foreign companies. In this context, companies are strongly advised to plan their projects carefully before commencement to ensure full compliance with Portuguese legislation and avoid potential penalties or disruptions to business operations.

Key Obligations for Companies Posting Workers to Portugal

Companies posting employees temporarily to Portugal must ensure that, throughout the duration of the assignment, the workers benefit from certain employment conditions required under Portuguese law.

Among other obligations, employers should assess and, where necessary, comply with:

• The minimum salary conditions generally applicable in Portugal;
• Any collective bargaining agreements that may apply depending on the activity carried out in the country;
• Working time and rest period requirements;
• Rules relating to paid annual leave, equal treatment, and occupational health and safety;
• Administrative formalities and mandatory notifications to the competent Portuguese labour authorities.

A preliminary assessment of the posting project is particularly important, as it allows companies to accurately determine the activities to be performed by the employees in Portugal and assess whether any specific exemptions from the general obligations under the Portuguese posted workers legislation may apply.

Planning to Post Workers to Portugal? We Can Help

At Feliu N&I, we support both national and international companies in the planning and comprehensive management of temporary employee postings throughout the European Union.

We also have extensive experience advising companies seeking to expand their operations into Portugal and work closely with trusted Portuguese partners who provide direct assistance with all procedures relating to the posting of foreign workers.

Our multidisciplinary team, specialised in international mobility, corporate immigration, and international employment law, provides advice throughout every stage of the process, including:

• Preliminary feasibility assessments;
• Review of employment law obligations applicable in Portugal;
• Immigration planning;
• Document preparation and administrative compliance;
• Analysis of applicable collective bargaining agreements;
• Assessment of tax and social security implications.

In addition, we closely monitor legislative developments and regulatory changes affecting international workforce mobility, enabling companies to operate with greater legal certainty while minimising risks during the implementation of international projects.

For further information on the temporary posting of workers to Portugal and the applicable posted workers requirements, our team will be pleased to assist you.

www.feliu.biz | www.expatfeliu.com

The year 2026 brings important changes for Italian citizens living abroad and registered with the A.I.R.E. (Registry of Italians Residing Abroad – Anagrafe degli Italiani Residenti all’Estero). The new measures introduced by the Italian authorities aim to simplify certain administrative procedures and align Italian identity documents with current European standards.

Applying for the Electronic Identity Card (Carta d’Identità Elettronica – CIE)

The first major change stems from Law No. 11/2026, which introduces a significant simplification for Italian citizens residing abroad who wish to apply for or renew their identity document.

What changes from 1 June 2026?

As of 1 June 2026, Italian citizens registered with A.I.R.E. may apply for the issuance or renewal of their Electronic Identity Card (Carta d’Identità Elettronica – CIE) at any Italian municipality, without having to apply exclusively through the municipality listed in their A.I.R.E. registration or through the Italian Consulate responsible for their place of residence abroad.

This measure will allow Italian nationals to take advantage of temporary stays in Italy to obtain or renew their identity card more easily and conveniently, regardless of the municipality where they last resided in Italy.

Applicants will, however, continue to have the option of submitting their application through the competent Italian Consulate in their country of residence.

Paper Identity Cards No Longer Valid for International Travel

The second important change concerns Italian citizens who still hold a paper-format Identity Card (Carta d’Identità).

What changes from 3 August 2026?

As of 3 August 2026, Italian paper identity cards will no longer be valid for international identification purposes or for international travel. However, they will remain valid within Italy until the expiry date shown on the document.

This measure is intended to ensure compliance with the security standards established by European legislation governing identity documents.

For this reason, we recommend that all Italian citizens residing abroad who still hold a paper identity card arrange the issuance of an Electronic Identity Card (CIE) well in advance in order to avoid any inconvenience when travelling or dealing with administrative procedures.

Future Changes to Healthcare Access for Italians Living Outside the European Union

Another matter of particular interest concerns Italian citizens residing in non-EU countries and the ongoing review of access to the Italian National Health Service (Servizio Sanitario Nazionale – SSN).

At present, Italian citizens registered with A.I.R.E. and residing outside the European Union generally do not retain ordinary affiliation with the Italian public healthcare system, which limits their access to certain healthcare services during temporary stays in Italy.

The Italian authorities have announced plans to introduce a mechanism allowing Italian citizens living in non-EU countries to maintain or regain access to the National Health Service by paying an annual contribution, the amount of which has yet to be determined.

Although further clarification is still awaited regarding the practical implementation and eligibility requirements, this proposed reform could become a valuable option for Italian nationals who permanently reside outside the European Union and wish to maintain healthcare coverage in Italy.

Our Services

At Feliu N&I, we assist Italian citizens residing in Spain and other countries with procedures related to their status as Italian nationals living abroad.

Our multidisciplinary team, specialised in international mobility and corporate immigration, provides advice on, among other matters:

• Registration with and updates to the A.I.R.E. Registry;
• Consular documentation and administrative procedures;
• Advice on the rights and obligations of Italians residing abroad;
• Relocation services in Spain;
• Assistance to Italian companies operating in Spain and with employee assignments;
• Tax advice for Italian nationals living and working in Spain.

For further information about the changes introduced in 2026 or any matter relating to the residence of Italian citizens in Spain, our team will be pleased to assist you.

www.feliu.com | www.expatfeliu.com

Royal Decree 316/2026, of 14 April, published in the Official State Gazette (BOE) on 15 April 2026, has launched the 2026 extraordinary regularisation process. For the first time in more than 20 years, hundreds of thousands of foreign nationals already living in Spain will be able to obtain a residence and work permit without having to meet the timeframes of the ordinary arraigo procedures. The deadline to submit applications is non-extendable: 30 June 2026.

For many people who have been living in Spain for months or years in an irregular administrative situation, this is a unique opportunity that is unlikely to be repeated in the short term. For companies that have or expect to have foreign workers on their payroll, it is also a relevant moment: the regularisation opens the door to bringing on board people who are already in the country but who until now could not work legally. Managing this process correctly, with all requirements met and documentation in order, is decisive for the application to succeed.

Who can benefit from the regularisation

The Royal Decree establishes two requirements to access the extraordinary regularisation process: being in Spain before 1 January 2026 and proving uninterrupted residence of at least five months at the time of application. Applicants must also have no criminal record and must not represent a threat to public order, public security or public health.

In addition to these general requirements, the applicant must be in one of the following situations: able to demonstrate an employment contract, or combination of contracts, with a duration exceeding 90 days per year; having minor children in Spain, dependent adult children in their care, or living with their parents; having submitted an international protection application before 1 January 2026; or being in a situation of particular vulnerability.

It will also be necessary to have no criminal record either in Spain or, where applicable, in the country of origin or previous residence, and to have no residence or stay application currently being processed, except for arraigo applications submitted before the Regulations approved in 2025.

What the regularisation means in practice

The effects of the authorisation are immediate and far-reaching. Those who meet the requirements will be able to obtain a residence and work authorisation, as well as access to the Social Security system and the healthcare card of the territory in which they reside, with an initial validity of one year.

One of the most significant aspects of the process is that from the moment the start of the procedure is communicated, the applicant will be provisionally authorised to reside and work, whether as an employee or self-employed, until a resolution is issued, with a maximum processing time of three months. In other words, there is no need to wait for the final resolution to begin working legally.

The authorisation automatically enables the holder to work in any sector across the entire national territory. Simultaneous regularisation of minor children already in Spain is also permitted.

The deadlines: what cannot be left for later

Applications can be submitted electronically from 16 April 2026, and in person by prior appointment from 20 April. The deadline for submitting applications is 30 June 2026. This deadline is non-extendable. Once it closes, there will be no second opportunity within this extraordinary process.

The Administration has a maximum of three months from the date of entry into the competent body’s register to issue a resolution. Administrative silence is negative: if no resolution is issued within that period, the application is deemed rejected. This makes the quality of the submitted application decisive: there is no margin to complete documentation after submission.

Why managing this process with professional support matters

The extraordinary regularisation is a genuine opportunity, but it is also an administrative process with specific requirements, strict deadlines and direct consequences in the event of errors or omissions. The range of situations is wide: the type of situation of the applicant, the most appropriate access route, the documentation required in each case and the way of evidencing continuous residence all vary according to individual profiles.

At Expat Feliu, we have extensive experience managing regularization processes, residence permits, and work permits for individuals and companies throughout Spain. If you or someone you know is undocumented and meets the requirements of Royal Decree 316/2026, now is the time to act: the deadline is June 30th and no extensions will be granted.

Contact us to analyse your specific situation and manage your application with full legal guarantees.

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