The Social Contributions and Social Benefits Act – Briefing Note

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The Social Contribution and Social Benefits Act was enacted on 30 July 2021. In a nutshell, it repealed the Contribution Sociale Généralisée Regulations 2020 (the “CSG Regulations”) and amended the National Pensions Act as explained below. This note summarises the changes brought by the Act. It does not, however, deal with all aspects of the […]

Finance Bill 2021 – Summary for Businesses

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The objective of the Finance Bill is to provide for the implementation of measures announced in the Budget Speech 2021-2022. This note summarises its key proposals, which will be debated and voted at the National Assembly in the coming weeks. It aims to provide a basic understanding of the proposed measures that are relevant to […]