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92Ausbildung in Germany: what it is and how to access dual vocational training
The Ausbildung is the German system of dual vocational training: you study and work at the same time, you earn a salary from day one and you end up with a recognised qualification. It is one of the most direct routes into the German labour market, also for Spanish people. We tell you what it is and how it works.
ReadAustrian backpack: what it is and how the severance fund works
The Austrian backpack is a severance pay system that works as an individual, portable account: the company contributes a small amount each month and the money follows the worker from one job to another. In Spain it is mentioned every time severance reform is debated. We explain how it actually works.
ReadAuto-entrepreneur in France: how the French regime works
The auto-entrepreneur, now called the micro-entreprise scheme, is the simplest way to work self-employed in France: you register for free, pay contributions as a percentage of your turnover, and keep minimal accounting. It's the natural starting point if you want to test the French market before setting up a SAS.
ReadAverage salary in France: how much you earn by sector and city
The average salary in France is around €2,600 net per month full time, about €3,400 gross. The national average is misleading: Paris and technical profiles are far above it, and the rest of the country is much closer to the minimum. Here are the figures and how to use them to budget for your subsidiary.
ReadAverage salary in Germany 2026: what an employee earns on average
The average salary in Germany is around €48,000 gross per year, about €4,000 per month. It is not the same as the minimum wage, and the difference between sectors and cities is large. We explain how much people earn on average and how to use that figure for budgeting.
ReadAverage salary in Italy: how much you earn by sector and city
Italy has no legal minimum wage: salaries are set by collective agreements per sector. To budget for a team there you need the average salary benchmark, and that figure hides large differences by region and sector. In 2025 the average private-sector worker in Italy earned €32,991 gross per year, according to JobPricing's JP Salary Outlook 2026.
ReadAverage salary in Spain: how much you earn by sector and region
In May 2026 the INE published the final data from its Annual Salary Structure Survey, the most complete picture of what people earn in Spain. The average annual salary stood at 29,540.26 euros in 2024, 5.3% more than the previous year. If you are about to hire your first employee or are comparing costs between countries to open a subsidiary, these are the figures that matter.
ReadBank account in Spain: how to open one as a resident or a foreigner
Opening a bank account in Spain is easier than it looks if you bring the right documents. The difference between being a resident and a non-resident determines the requirements, and since 2017 there is also a right few people know about: access to a basic payment account with a maximum cost of three euros per month.
ReadBenefits in kind: what they are and what they include in 2026
Benefits in kind are payments made in goods or services instead of money: the company car, health insurance, meal vouchers or shares. They are not a multinational perk. Any company can use them, and the tax office has very specific rules about how much of that value is exempt and how much is taxed.
ReadCollective bargaining agreements in Spain: what they regulate and who they apply to
A collective agreement is an accord between workers' representatives and employers that sets the working conditions of a sector or a company: salary, working hours, bonuses, holidays, and leave. In Spain, it has general effect: it binds all companies within its scope, whether or not they signed the agreement. If you are setting up a subsidiary, the first labour document you should read is the agreement for your activity and province.
ReadCollective redundancy in Spain: the ERE and its compensation
Collective redundancy, the classic ERE, is the termination of contracts of a whole workforce or a significant part of it on economic, technical, organisational or production grounds. It is not just any multiple dismissal: it has legal thresholds, a mandatory consultation period and statutory compensation. If your company in Spain has to adjust its workforce, this is what the law requires.
ReadDisciplinary dismissal in Spain: grounds and procedure
Disciplinary dismissal is the one that responds to a serious and culpable breach by the worker. If done correctly, it carries no compensation, but the law requires a real cause, written form and strict time limits. A failure on any of those three fronts turns the sanction into an unfair dismissal that is paid with months of salary.
ReadDismissal in Spain: types, severance and deadlines
Dismissal in Spain is designed to protect the worker, and this is evident in the procedural requirements and severance payments. If you are hiring here for the first time, it is advisable to distinguish between a fair and an unfair dismissal and to know the cost of each before making the decision.
ReadDissolving a company in Spain: process, costs and timelines
Stopping invoicing does not close a company. A Spanish SL is dissolved by resolution of the shareholders' meeting, liquidated by a liquidator and extinguished upon its cancellation in the Commercial Registry. If you skip steps, the company remains alive, obliged to file accounts and taxes, and accumulating penalties even if no money moves.
ReadEmployment dismissal in Europe: severance and notice periods by country
If you have or plan to hire employees in Europe, it is worth understanding how dismissal works in each country before you need it. Notice periods, severance and employee protection vary considerably from Portugal to Germany, and a miscalculation can cost you a lawsuit.
ReadEOR (Employer of Record): what it is and how to hire in Europe without a subsidiary
An EOR (Employer of Record) is the company that hires your workers in the country where you do not yet have your own entity. You choose the person, decide their duties and direct the day-to-day work; the EOR signs the contract, pays the salary, pays Social Security contributions and withholds taxes in accordance with local legislation. It is the fast route to having employees abroad without setting up a subsidiary, and it is worth knowing exactly what you are buying and what you are not before signing.
ReadERTE in Spain: types, duration and benefit
An ERTE temporarily suspends contracts or reduces working hours without terminating the employment relationship. It is the route a Spanish company uses when revenue falls or an external cause prevents it from operating, and since the 2021 labour reform it has clearer rules: fewer overtime hours, more training and a commitment to maintain employment.
ReadERTE or ERE: when to use each in Spain
When a Spanish company needs to adjust its workforce it has two tools: the ERTE, which suspends contracts or reduces working hours temporarily, and the ERE, which terminates them permanently. They are not interchangeable. The law requires internal flexibility to be exhausted first, and choosing wrong is costly: from the 20 days' severance of an ERE to the 33 days of an unfair dismissal if the judge finds it was not justified.
ReadEU Blue Card: requirements, salary thresholds and countries
The EU Blue Card is the residence and work permit for highly qualified professionals from outside the European Union. If your company is going to hire someone from outside the EU at your European subsidiary, this is the fastest and most predictable route. Here is what the system requires in 2026, country by country.
ReadGross and net salary: what each one means and how it is calculated
The salary you see in a job offer is almost never the one that reaches your account. Social Security contributions and personal income tax slip in between, and the difference between what is agreed and what is paid varies greatly depending on the country. Here is what each figure means and how the net is calculated from the gross.
ReadHealth insurance in Andorra: the CASS and how it works
Healthcare in Andorra works on a different model from Spain: there is no health card to present at the desk, but a reimbursement system managed by the CASS. You pay for the consultation and then recover part of it. If you are going to relocate employees or set up a subsidiary there, this is what Andorran social security covers and what each contract costs you.
ReadHealth insurance in Dubai: mandatory, who pays and how much it costs
In Dubai, health insurance is not a negotiable extra: it is mandatory to live and work. The Dubai Health Authority requires every resident to have coverage, the employer pays for its workers and the employee pays for their dependants. If your company is going to relocate or hire there, this is what it costs and what each level covers.
ReadHealth insurance in France: Sécurité sociale, PUMA and mutuelle
France has one of the most generous healthcare systems in Europe, but accessing it requires understanding three pieces: the Sécurité sociale, the mutuelle and, if you arrive without a job, the PUMA. If you hire your first employee in France, affiliation and the company mutuelle are obligations of your subsidiary, not an extra.
ReadHealth insurance in Germany: public or private
In Germany, health insurance is mandatory, not optional. Everyone must be insured, whether with a public fund or a private insurer. If you are going to work or hire in a GmbH, this affects you one way or another, so it is worth understanding both routes before choosing.
ReadHealth insurance in Italy: SSN, tessera sanitaria and private options
Italy has a universal public healthcare system, the SSN, funded through taxes. If you hire your first employee in the SRL, coverage comes automatically: it is managed through Social Security registration and costs the company nothing extra. What you need to understand is how each person is registered and in which cases payment is required.
ReadHealth insurance in Portugal: SNS, número de utente and private insurance
Portugal has a universal public healthcare system, the SNS, which foreigners can access on the same terms as Portuguese citizens. The key lies in registration: the número de utente and the type of registration in the system determine who pays the bill. If you hire employees in your LDA, coverage is included in Social Security.
ReadHealth insurance in Spain: public healthcare, the health card and 2026 co-payment
In Spain, public healthcare covers anyone with legal residence or registered with Social Security, and emergencies are always treated, with or without a card. If you are going to hire employees or relocate your team, this is what changes with each hire: coverage, the health card and the pharmacy co-payment, which was reformed in May 2026.
ReadHiring employees in Europe: payroll and costs
Hiring employees in Europe is not just signing a contract: each country has its own social charges, minimum wage and payroll obligations. If you have already opened your company in Portugal, France, Germany, Italy, Andorra or Dubai, here are the real costs of having someone on staff and how to manage payroll without opening an office.
ReadHolidays and leave in Europe: days, rules and how they are paid
The minimum holiday entitlement is not the same across Europe, and the difference between calendar days and working days is more confusing than it seems. If you hire through a subsidiary, getting this right in the contract avoids friction with the team and payroll errors. These are the basic rules by country.
ReadHow to close a company in Europe: dissolution and liquidation
Closing a company is not simply about stopping invoicing. A company is dissolved and liquidated through a process that takes time, and if you leave it halfway you remain obliged to file taxes and answer to the tax authority. Here is what it involves in practice, country by country.
ReadHow to find a job in Germany: channels, CV and selection process
Germany remains one of the labour markets with the highest demand in Europe, and for a Spaniard access is direct: EU free movement allows you to work without a visa or permit. The difficult part is not the paperwork, it is knowing where to look and how candidates present themselves there. This guide covers channels, CV, language and process.
ReadImmigration lawyer: when you need one to hire
Hiring a worker from outside the EU is one of the processes where mistakes are most costly: a poorly prepared application delays the start by months, and hiring without authorization is directly a serious infringement. An immigration lawyer is not always necessary, but it is worth knowing when it is.
ReadLabour law consultancy: what it is, what it includes and when it pays off
A labour consultancy handles the administrative side of having employees: payroll, contracts, registrations and removals with the Social Security, collective agreements and dismissals. It is not only for large companies. From the very first worker, a payroll error or a badly handled dismissal costs more than the consultancy itself.
ReadLegal consultancy: what it is, what it covers and when to hire one
A legal consultancy handles the everyday legal side of a business: contracts, registrations, taxes, claims. It is not just for when there is a lawsuit: most of its work is preventive. For an SME expanding abroad, having an adviser who knows both jurisdictions avoids mistakes that become expensive later.
ReadLEI code: what it is and when your company needs it
The LEI is a 20-character identifier that distinguishes your company uniquely in financial transactions. If you are going to move capital, sign derivatives or open accounts with certain banks, they will ask you for it.
ReadLiving in Germany: cost of living and paperwork to settle in
Settling in Germany usually runs into the same question: how much it really costs to live there. The answer varies a lot depending on the city, but there are a handful of stable figures you can use to do your sums before moving. Here are the main expenses and the paperwork you should sort out in the first few weeks.
ReadMaternity and paternity leave in Germany: entitlements and benefits
In Germany, maternity and paternity leave is split into three arrangements: the Mutterschutz, which protects the mother before and after birth; the Elterngeld, a shared financial benefit; and the Elternzeit, an unpaid parental leave. If you are going to hire at a GmbH, this is what you need to plan for.
ReadMinimum wage in Andorra: how much is it in 2026
The minimum wage in Andorra rose on 1 July 2026 to €1,568.67 per month, an extraordinary 2.8% increase approved by the Government to offset the cost of living. If you are going to hire there, this is what the law requires you to pay as a minimum and what it costs you in contributions on top.
ReadMinimum wage in Europe: 2026 comparison
The minimum wage in Europe is not a single figure: it ranges from just over €900 per month in Portugal to over €2,200 in Germany. If you are going to open a company in another country and plan to hire employees, knowing these amounts — and what a worker costs above the gross salary — helps you budget realistically. We tell you with 2025-2026 data.
ReadMinimum wage in Germany 2026: the Mindestlohn and what it costs to hire
The minimum wage in Germany (Mindestlohn) rises to €13.90 per hour in 2026, up from €12.82 in 2025. For a GmbH hiring full-time, that sets a floor of around €2,400 gross per month. Here is how it is calculated and what it means in practice.
ReadMinimum wage in Italy: why it doesn't exist and what your employees earn
Italy is the exception among the major EU economies: it has no legal minimum wage. Salaries are set by sector-level collective agreements. If you are going to open an SRL and hire, this completely changes how you calculate the cost of your team.
ReadMinimum wage in Portugal 2026: how much is paid and how it applies
The minimum wage in Portugal rises to €920 gross per month in 2026, fifty more than the previous year. If you have an LDA or are setting one up and are going to hire, that figure sets the floor for your payroll. We explain how it applies, how many payments there are and what it really costs you to hire in Portugal.
ReadMinimum wage in Spain 2026: how much is it and who does it apply to
The minimum wage (SMI) sets the floor that no employee can be paid in Spain. In 2026 it rises to €1,221 per month in 14 payments. If you hire staff here or are comparing costs with other countries, it is worth having the figure clear and knowing what it implies.
ReadNIF in Portugal: how to obtain the tax identification number
The NIF in Portugal is the equivalent of the Spanish CIF or NIF: the tax identification number you need for almost any procedure, from opening a bank account to incorporating your company. We explain exactly what it is, who needs it and how to obtain it without being a resident.
ReadOpening a bank account in France: requirements, banks and fees
When your French SAS starts operating you need a local account: to pay salaries, direct taxes and receive customer payments. In France, opening one is straightforward if you have the right documents, and if a bank refuses, the law gives you a way out: the droit au compte before the Banque de France.
ReadOpening a bank account in Germany for your GmbH
If you are setting up a GmbH, opening a bank account in Germany is a mandatory step: without it you cannot pay in the share capital or register the company in the Handelsregister. We explain why you need it, what documentation the banks will ask for, what options you have between traditional banking and neobanks, and how we handle it at Filnet without you having to travel.
ReadOpening a bank account in Italy: requirements, banks and fees
Italy distinguishes between the ordinary account and the conto per non residenti, the product for those who are not resident in the country. If your SRL starts operating, you need that account to pay salaries, settle taxes with the F24 form and receive payments. The first obstacle is not the bank, it is the codice fiscale.
ReadOpening a bank account in Portugal: requirements, banks and fees
Having a bank account in Portugal is a mandatory step when you set up your LDA: it is used for share capital, to pay salaries and for the tax authority and Social Security to operate normally. Unlike Germany, in Portugal you can open an account without being resident, but the documentation and choice of bank matter more than it seems.
ReadPaternity and maternity leave in Spain 2026: 19 weeks per parent
From 1 January 2026, birth and childcare leave in Spain rises to 19 weeks per parent, paid at 100% of the regulatory base. If you hire in Spain or are going to have a child while working here, it is worth knowing how those weeks are distributed and who pays for them.
ReadPayroll and salary in Dubai: structure, WPS and end-of-service settlement
If you are going to hire in Dubai, payroll has little to do with Spanish payroll: there is no personal income tax, salary is paid through a mandatory system called WPS and a large part of the package is structured between a basic salary and allowances, because overtime and the end-of-service settlement depend on that basic salary. From June 2026, payment rules are also stricter than ever.
ReadPayroll in France: the bulletin de paie and its deductions
The French payslip, the bulletin de paie, has an undeserved reputation for being opaque: the scheme is gross, minus contributions, minus tax, equals net. What surprises Spaniards is that Social Security barely weighs on the employee's side: health and unemployment have been at 0% for years, and almost all the deduction is CSG, retraite and the tax advanced month by month since 2019. Here is what you will see line by line.
ReadPayroll in Germany: the Gehaltsabrechnung and its deductions
The German payslip, the Gehaltsabrechnung, is confusing at first for two reasons: salary is agreed as an annual gross figure divided into 12 monthly payments, and net pay stays at 55-65% of gross. Between tax (Lohnsteuer) and social contributions, a significant part of the employment cost never reaches the worker. This is what lies behind each line.
ReadPayroll in Italy: the busta paga and its deductions
Italy pays twelve, thirteen or fourteen times a year depending on the collective agreement, and that changes all the calculations. The monthly busta paga deducts the 9.19% INPS contribution and an IRPEF with deductions calculated on the annual taxable income, and in December comes the tredicesima, a mandatory extra monthly salary that many Spaniards do not expect. This is the breakdown of the Italian payslip, line by line.
ReadPayroll in Portugal: components, payments and deductions
The Portuguese payslip, the recibo de vencimento, resembles the Spanish one in structure: gross minus withholding minus Social Security. It differs in the essentials: 14 mandatory payments, a meal allowance with its own limits and an IRS withholding calculated using monthly tables. If you are going to hire in Portugal, the first figure you need to handle is the annual gross multiplied by 14, not by 12.
ReadPayroll in Spain: components, deductions and how it is calculated
A Spanish payslip has more lines than it seems: base salary, supplements, prorated extra payments, personal income tax withholding and various Social Security contributions. If you hire or are hired in Spain, understanding each block saves you surprises at the end of the month and in your tax return.
ReadPayslip: what it includes and how it is calculated
A payslip is the document that details what a worker earns and what is deducted each month. Understanding it is key if you are going to hire abroad: it prevents you from overpaying, under-withholding and getting unpleasant surprises in an inspection.
ReadPer diems in Spain 2026: exempt amounts and non-salary payments
Per diems are the part of the payroll that compensates expenses for work-related travel: meals, accommodation and transport. When correctly applied, they are neither subject to personal income tax nor to Social Security contributions, but Hacienda requires limits and justification. This guide covers the amounts in force in 2026 and the errors that turn an exempt per diem into regularised salary.
ReadPublic Holidays in Italy 2026: Full Work Calendar
Italy has 11 national holidays, plus the patron saint's day of each city. If your company operates there, this calendar helps with payroll, closings and planning. Here are the public holidays in Italy for 2026, with the day of the week they fall on.
ReadPublic Holidays in Portugal 2026: Full Working Calendar
Portugal has 13 mandatory national holidays plus one optional municipal holiday. If your company operates there, it's worth keeping the calendar to hand for payroll, closings and planning. This is the complete list of public holidays in Portugal for 2026, with the day of the week they fall on.
ReadPublic Holidays in Spain 2026: Full Working Calendar
Spain has 10 national public holidays, to which each autonomous community and each municipality adds its own. If your company operates here, it is advisable to have the calendar to hand for payroll, closings and long weekends. This is the list of public holidays in Spain for 2026, with the day of the week on which they fall.
ReadRegistered office and tax representative in Europe
To open a company in Europe without living in the country or renting an office, you need two figures that often raise questions: the registered office and the tax representative. The first is the legal and tax address of your company; the second is the person or entity that represents you before the local tax authority. We explain what they are, when they are mandatory and how we include them at Filnet so you don't have to travel or look for premises.
ReadRemote work in Spain: distance working agreement and obligations
Remote work in Spain is regulated by Royal Decree-Law 28/2020, which defines when distance work is regular, requires a written agreement with minimum content and places expenses on the company's side. It is not an optional rule: from 30% of working time over three months, the employment relationship falls within its scope and the company has specific obligations.
ReadSalaries in Germany 2026: how much is earned by sector and city
The average gross salary in Germany is around €48,000 per year, but that figure is not enough to budget for a specific role: the variation between sectors and cities is huge. This guide breaks down German salaries by sector, region and level, along with what each contract actually costs the company.
ReadSalary in Portugal: how much you earn by sector
The minimum wage in Portugal is €920 gross per month in 2026, but the average is well above that. If you are going to hire in your LDA or Unipessoal, you need to know how much is paid in your sector and what each employee really costs you.
ReadSelf-employed quota in Spain 2026: brackets, rates and the annual adjustment
The self-employed quota is the monthly social security contribution paid by anyone working on their own account in Spain. Since 2023 contributions are based on real income brackets, not on a freely chosen amount. In 2026 the system still has fifteen brackets and an annual adjustment.
ReadSocial Security contributions in 2026: bases and rates
Every month, your employees' payslips in Spain include two deductions that are not taxes: the worker's Social Security contribution and the contribution paid by the company, which is considerably higher. Order PJC/297/2026 set the bases and rates for 2026. Here is what is contributed this year, how much each side pays and what is new.
ReadSpain's national holidays 2026: working calendar and what it means
Spain has 10 national holidays a year, all paid and non-recoverable, to which each autonomous community and each municipality adds its own. For a Spanish company or a foreign subsidiary, the calendar matters twice over: it affects payroll, deadlines, closings and coordination with teams in other countries. These are the 2026 national holidays and what they mean in practice.
ReadSpanish Workers Statute: hours, holidays and dismissal in 2026
The Workers Statute is the law that regulates employment in Spain: working hours, holidays, leave, contracts and dismissal. The current text is in Royal Legislative Decree 2/2015. If you are opening an office or subsidiary in Spain, these are the rules for your employees.
ReadStudent visa in Spain: study, work and stay
The student visa is the route through which thousands of people from outside the EU come to study in Spain every year, and one of the most practical entry points for your company to hire international talent trained here. This is what the regulations require in 2026 and how the transition from student to employee works.
ReadSynchronous and asynchronous work: how to organise a multi-country team
Synchronous and asynchronous are the two basic ways of working as a team: whether or not you coincide in time. For a company opening a subsidiary in another country, knowing when to use each one separates a team that moves forward from one that lives in meetings.
ReadTFR in Italy: what it is, how it is calculated and what options you have
If you hire in Italy, TFR appears in every payslip and in every labour cost budget, although many discover it just when an employee leaves. The trattamento di fine rapporto is not a standard severance payment: it always accrues, whatever happens with the employment relationship, and it is worth understanding before signing the first contract.
ReadThirteenth salary: what it is, when it is paid and in which countries
The thirteenth salary is an extra payment that some countries recognise by law or by collective agreement, and which is added to the twelve monthly payments of the year. It does not exist across all of Europe, and where it does exist it does not work the same way. If you are going to hire in Portugal, Italy or Germany, it is worth knowing what you will have to pay.
ReadTransport in Dubai: metro, taxis and how to get around without a car
If your company is going to relocate employees to Dubai, the first practical decision is not tax-related, it is mobility: where they live, how they get to the office and how much it costs. You can live without a car if the office is near the metro, and that choice saves thousands of euros a year in tolls and parking.
ReadTypes of employment contract in Spain after the 2022 reform
Since 30 March 2022, the labour reform (Royal Decree-Law 32/2021) has reduced temporary contracts to two specific causes and abolished the contract for a specific project or service. If you are going to hire in Spain, the map is shorter than it seems: permanent, permanent seasonal, two temporary contracts with justified cause and two training contracts. This article goes through them with their limits and costs.
ReadWhat is severance pay: types and how it is calculated
Severance pay is the money a worker receives when their contract ends for a reason not attributable to them. It is not always paid: it depends on how and why the relationship ends. Here we explain what it is, what types exist and how it is calculated, so you know what you are entitled to if you have employees or if you are going to hire in another country.
ReadWhat the LOPD is and what obligations it creates for your company
The LOPD is the law that adapts the EU General Data Protection Regulation in Spain. If your company stores data on customers, suppliers or employees, it imposes a series of specific duties, and non-compliance is costly. This is what you need to know before setting up or expanding a business in Europe.
ReadWork permit in Europe: requirements by country
If you are Spanish, working in Portugal, France, Germany or Italy does not require a work permit: EU free movement covers you. Things change if you hire someone from outside the EU, or if you look towards Dubai.
ReadWork permit in Spain: how to obtain it as a foreigner
If you are an EU citizen you do not need a work permit to work in Spain: you just need your ID card or passport and residence registration if you stay more than three months. The situation is different for workers from outside the EU, and also when a Spanish company wants to hire non-EU talent. This is what Spanish regulations require in 2026.
ReadWorking as a freelancer in Europe: registering as self-employed by country
Working for yourself in Europe is simpler than setting up a company, but each country has its own registration and its own social security. Here are the basics for registering in the markets where Filnet operates.
ReadWorking as a nurse in Germany: recognition, requirements and salary
Germany has had a shortage of healthcare staff for years and actively recruits nurses from abroad, Spain included. If you are a nurse and are considering moving, the path involves having your qualification recognised, proving your language level and finding a centre that manages the process. We explain the three steps.
ReadWorking hours in Andorra: schedules and overtime
Andorra is one of the markets where Filnet incorporates companies, and if you plan to hire your first person there, working hours shape your cost structure. Law 31/2018 on labour relations sets 40 hours per week, an annual cap of 1,800 hours and a minimum 40% surcharge for each overtime hour.
ReadWorking hours in Dubai: hours, breaks and holidays
If you are about to hire your first employee in Dubai or relocate someone from the team, the first thing you need to know is how many hours they can work and what each overtime hour costs. Federal Law 33/2021 regulates working hours in the private sector in the Emirates and leaves little room for improvisation.
ReadWorking hours in Europe: hours, holidays and rest periods by country
Each European country regulates working hours, holidays and rest periods in its own way, and these differences change the cost and organisation of your team. If you are going to hire in Portugal, France, Germany, Italy, Andorra or Dubai, this is what the law sets out in each place.
ReadWorking hours in Germany: schedules, holidays and collective agreements
Germany regulates working hours by law and by collective agreement. The golden rule is 8 hours a day, extendable to 10 if compensated, and a minimum of 20 days of holiday that in practice almost nobody meets: most companies give 30. If you are going to hire in your GmbH, this is what you need to know.
ReadWorking hours in Italy: schedules, overtime and holidays
Italy regulates working hours in Legislative Decree 66/2003 and in collective agreements (CCNL), which in practice govern almost everything. The reference is 40 hours per week, but what really matters when hiring are the limits that cannot be negotiated: 48 hours maximum per week, 11 hours of rest and four weeks of holidays.
ReadWorking hours in Portugal: schedule, overtime and rest breaks
Portugal regulates working hours in the Labour Code: 8 hours a day and 40 a week, with a maximum of 48 when overtime is worked. The 2023 reform changed two key rules: overtime limits now depend on company size and the surcharge jumps from 100 annual hours onwards.
ReadWorking hours in Spain: 40 hours, breaks and overtime
In Spain, ordinary working time cannot exceed 40 hours per week on average over the year, and the reform to reduce it to 37.5 hours without a pay cut has still not been approved. Beyond the headline, what you need to know in order to hire are the operational rules: irregular distribution, breaks, the 80-hour overtime cap and working time recording.
ReadWorking in Dubai for Spaniards: requirements, salaries and taxation
Dubai does not have the EU free movement regime: to work you need a company to sponsor your residence visa, or to set up your own company and obtain an investor visa. In return, your salary arrives in full: there is no personal income tax.
ReadWorking in Germany as a Spaniard: requirements and tax
As a Spanish citizen you don't need a visa or a work permit to work in Germany: EU free movement lets you arrive, register and start. What you do need to do is a series of formalities in the first few days, and it's worth understanding the tax system so your salary doesn't catch you out.
ReadWorking in Germany without German: sectors, English and requirements
You can work in Germany without speaking German, but not anywhere or in any role. EU free movement means a Spaniard does not need a visa or work permit, so the only real barrier is the language. Here is what works in 2026 if you want to work there without mastering German.
ReadWorking time in France: the 35-hour week, overtime and RTT days
France is the only large European country with a legal 35-hour week. In practice, almost all collective agreements sit between 35 and 39 hours, and the difference is offset with overtime or RTT rest days. If you are going to hire there, this is what the law sets out and what each hour above 35 costs.
ReadWorking time recording and time tracking in Europe: what each country requires
Time tracking is no longer optional in much of Europe, and the rules change from one country to another. If you have employees in several subsidiaries, each one requires its own system. We review what each market requires so an inspection doesn't catch you out.
ReadStrategy
16Autónomo or SL: how to decide which structure suits you
The question of starting a business on your own usually comes down to two paths: registering as an autónomo (self-employed) or creating a limited company (SL). There is no universal answer, but there is a way to think about the problem: how much you bill, how much you need to reinvest, and what risks you assume. Here are the numbers and criteria to decide.
ReadBranch vs subsidiary: which is better for your expansion
Expanding your company in Europe starts with a structural decision: opening a subsidiary or a branch. Both let you operate in another country, but they completely change the legal liability, taxation and control you keep from Spain. In this guide we compare subsidiary vs branch with real data from Portugal, Andorra, France, Germany, Italy and Dubai so you can choose wisely and not in a hurry.
ReadCompany in Andorra: SL, taxation and residency
Andorra has established itself as one of the most attractive options for Spanish SMEs and self-employed professionals seeking a stable tax framework within Europe. With a 10% corporate tax, a 4.5% IGI (its VAT) and a personal income tax with a maximum rate of 10%, opening a company in Andorra allows you to reduce your tax burden without giving up proximity to Spain. We explain how the Andorran SL works, what residency and foreign investment requirements you must meet and how long the process takes.
ReadDubai: Free Zone vs Mainland, which should you choose?
If you are considering setting up a company in Dubai, the first decision is the framework you will operate under: Free Zone or Mainland. The free zone vs mainland comparison defines where you can sell, which activities you can carry out and how you are taxed. We explain the real differences, with the figures for Corporate Tax (9%), VAT (5%) and incorporation times of 1 to 3 weeks.
ReadGerman states: the 16 Länder and their capitals
Germany is not a single block: it is 16 federal states (Länder), each with its own capital, government and economic policy. If you are thinking of setting up a GmbH or hiring there, it is worth knowing what each one offers before choosing a city. Here is the full map and, along the way, which states make the most sense for a company.
ReadInvesting in Dubai: company, residency and golden visa in 2026
Dubai attracts investors for a simple reason: you can own 100% of your company, pay no personal income tax and pay only 9% corporate tax on high profits. If you want to invest and establish residency, here we explain how the company, the visa and the golden visa fit together.
ReadLiving in Dubai: residency, areas and cost of living
Dubai attracts people for a combination that is hard to match: zero income tax, safety and a city designed for expats. But living there has its rules, starting with the residency visa and ending with a cost of living that rises depending on the area. This is what you need to know before packing your bags.
ReadOffshore company: what it is and when it makes sense
An offshore company is not synonymous with tax evasion, although the word carries that connotation. In practice it is an international planning tool: a company registered in a jurisdiction other than that of the partner's residence or that of the actual activity. We explain what it is, when it makes sense and what legal onshore alternatives exist in Europe.
ReadOpening a branch in Europe: complete guide
Opening a branch in Europe is the fastest way for your Spanish SME to operate in another country without incorporating a new company. We explain what a branch is, the requirements each country imposes, how to complete the tax registration and the VAT number, and when it's more worthwhile than a subsidiary.
ReadPortugal vs France vs Germany: where to open your subsidiary
Portugal wins on cost and speed, France on flexibility (SAS with no minimum capital) and Germany on credibility. For most Spanish SMEs, Portugal offers the best value for money; France is advisable if your target market is French-speaking and Germany if you sell to DACH corporates. All three are large markets, but they serve different objectives.
ReadResidency and the Beckham Law in Spain
Residency determines where you pay tax on your worldwide income and, together with the Beckham Law, is one of the first things to plan when you start a business or move to Spain. We explain what it is, when you become a tax resident and how the special impatriate regime works, with concrete figures and no small print.
ReadSetting up a company in Europe: what the service includes and what drives the cost (2026 guide)
Setting up a company in Europe does not have a single fixed price: it depends on the country, the legal form and the scope of what you need (incorporation, accounting, tax, payroll if you hire). At Filnet, after an analysis with our specialists we design a tailored plan for your case, at a very good price and with no hidden costs. In this guide we explain what the service includes, what makes the cost differ and how long it takes in each market.
ReadSME internationalisation: step-by-step guide
SME internationalisation is not just for large corporations. If your business already has demand outside Spain, opening a structure in Europe or other markets can be the natural step to grow. We explain the full process, from market validation to hiring, with real cost and tax data.
ReadTax country: what it is and why it matters for your company
Your tax country is not where you have your office or where your passport is from. It is where the law considers you a resident for tax purposes, and that determines how much you pay and to whom.
ReadThe 6 best countries to open a company in Europe from Spain
There is no single "best" country: it depends on your activity, your turnover and your tax objectives. Portugal is the most balanced for most Spanish SMEs —cheap, close and with a double taxation treaty—, while Andorra and Dubai stand out for their taxation and Germany for credibility with B2B clients. This is the ranking with real 2026 data.
ReadWhere to open a company in Europe: country comparison
If you are considering expanding your business outside Spain, the first question is where to open a company in Europe. There is no single answer: it depends on your activity, how much you invoice and how much taxation you are willing to take on. In this comparison we set out the six countries in which Filnet helps you incorporate —Portugal, Andorra, Dubai, France, Germany and Italy— with real data on corporate tax, VAT, incorporation cost and timelines, so that you can decide with judgement and not in a hurry.
ReadTaxation
24Corporate Tax in Spain: 2026 rates
Corporate Tax is levied on the profits of Spanish companies and of the permanent establishments of foreign companies. In 2026 it is worth reviewing the rate because Law 7/2024 activated the second step of the reduction: from this financial year micro-enterprises pay 19% on their first 50,000 euros of taxable base and small-sized companies drop to 23%. The general rate remains at 25%.
ReadForm 165: what it is and who must file it
Form 165 is the information return filed by newly or recently created companies when they have issued certificates to their investors. This return tells the tax authority who contributed capital and to whom the certificate granting the right to the personal income tax deduction for investment in new companies was issued. It may seem like a minor formality, but if it is not filed in January, the investor may lose the deduction.
ReadHow to change tresidency from Spain to another country
If you are considering living in Portugal, Andorra or Dubai, your tresidency determines where you pay tax on your worldwide income. Changing it is not automatic: Hacienda presumes you are still a resident if you maintain previous ties, and it is up to you to prove otherwise. This guide covers the criteria, the procedures, and the mistakes that invalidate the change.
ReadIncome tax in France: impôt sur le revenu for partners and self-employed
France taxes personal income with the impôt sur le revenu, a progressive tax calculated on the household unit, not on each person separately. If your SAS pays dividends or you register as a micro-entrepreneur, this is what you pay in 2026.
ReadIncome tax return in Spain: who is required to file and how to submit it
The income tax return is the annual settlement of personal income tax: with what was already withheld from your salary, the tax authority calculates whether you owe or are owed. It seems like a spring formality, but knowing who is required to file and what can be deducted avoids surprises, especially if you have earned income from several countries or changed residence mid-year.
ReadIntra-EU VAT number: what it is and how to obtain it
If your company is going to sell to or buy from other European Union countries, you need an intra-EU VAT number. In Spain it is called ROI (Register of Intra-Community Operators) and it is different from your NIF. We explain what it is, when you need it, how to obtain it and how to validate it in VIES.
ReadIRC in Portugal: corporate tax 2026
IRC (Imposto sobre o Rendimento das Pessoas Coletivas) is the Portuguese corporate tax, and 2026 brings the third consecutive reduction: the standard rate falls to 19%, within the path the Portuguese Government set towards 17% by 2028. SMEs pay only 15% on the first 50,000 euros of profit. If you are going to set up an LDA in Portugal, these are the figures your accounting will work with.
ReadIRPEF in Italy: 2026 brackets, withholdings and forfettario regime
IRPEF is the Italian personal income tax, progressive by brackets since 1974 and reformed several times. In 2026 it has three brackets, with the middle one reduced from 35% to 33%. If you are a partner in an SRL, an employee of your subsidiary or self-employed in Italy, this is what you pay on your personal income.
ReadIRS in Portugal: guide for freelancers and partners
The Portuguese personal income tax is called IRS and it taxes the income of individuals, not your company's. If you invoice as a freelancer or receive dividends from an LDA, this is the tax you owe. Here we explain brackets, rates, and what you'll pay in practice.
ReadMandatory audit of annual accounts: thresholds by country
Not all companies have to audit their accounts. The obligation arises when you exceed certain size thresholds, and those thresholds change from one country to another. If you have a company abroad or are about to open one, it is worth knowing when you will have to hire an auditor.
ReadPersonal income tax in Spain: brackets, withholdings and filing in 2026
Personal income tax is the tax that most affects the pocket of an individual in Spain: it taxes income from work and from professional activities. If you hire staff or invoice as a self-employed person, knowing how its brackets work tells you how much the tax authority keeps from each euro and how much must be withheld or paid each quarter.
ReadReverse charge in construction: what it is and when it applies
If your company invoices or subcontracts works in Spain, the reverse charge determines who pays the VAT. It is a rule designed to curb fraud in the construction sector and, when it applies, the party carrying out the work invoices without VAT and the recipient declares it. Here is how it works in practice.
ReadTaxes in Dubai: corporate tax and VAT
If you are considering setting up a company in Dubai, the first thing to clarify is that its tax regime is not the total exemption that is repeated in many places. Since 2023 the United Arab Emirates has applied a 9% corporate tax and since 2018 a 5% VAT. We explain the taxes in Dubai that affect your company, with the rates, thresholds and the real differences between free zone and mainland.
ReadTaxes in France: Corporate Tax, VAT and CFE for your SAS
If you are going to open a company in France, you should be clear about the taxes in France that your SAS or SASU will pay from day one. We explain the three main blocks —Impôt sur les Sociétés, VAT (TVA) and the local taxes CFE and CVAE— with the rates in force in 2026 —according to the Direction générale des Finances publiques (DGFiP)— and what you will pay in practice.
ReadTaxes in Germany: Körperschaftsteuer, Gewerbesteuer and VAT
If you are going to open a company in Germany, understanding taxes in Germany is the first step to plan your structure and avoid surprises. We explain the three taxes that affect your GmbH —Körperschaftsteuer, Gewerbesteuer and VAT— with the current rates —according to the Bundesministerium der Finanzen (BMF)— and what you will pay in practice.
ReadTaxes in Italy: IRES, IRAP and VAT for your SRL
If you are going to open a company in Italy, its tax system has a particularity you should know from day one: in addition to corporate tax (IRES) and VAT, there is a regional tax, IRAP, which is paid even without profits. We explain the taxes in Italy that affect your SRL or SRLS, with the current rates —according to the Agenzia delle Entrate— and the key filing dates.
ReadTaxes in Portugal: complete guide to IRC, VAT and IRS
If you are going to open a company in Portugal, understanding its tax system is the first step to planning your structure and avoiding surprises. We explain the three taxes that affect your company —IRC, VAT and IRS— with the current rates and what you will pay in practice.
ReadVAT in Portugal: rates, registration and SAF-T invoicing
If you are going to open a company in Portugal, VAT in Portugal is one of the taxes that will affect you most on a daily basis: you charge it on your invoices, deduct it on your purchases and settle it with the Autoridade Tributária. We explain the current rates, how to register, the intra-community VAT number and SAF-T electronic invoicing, which is now mandatory.
ReadVAT in Spain: rates, obligations and who must declare it
VAT is the tax that appears on the most invoices every day in Spain and, at the same time, the one that raises the most questions among freelancers and companies. Here is the essentials: the three rates in force in 2026, who is required to declare it and how it fits with intra-community VAT if you also invoice abroad.
ReadVAT number in Germany: the USt-IdNr
If you are going to open a company in Germany, you will need the USt-IdNr, the German VAT number that identifies you in intra-Community transactions. We explain what it is, how it differs from the Steuernummer, how it is obtained when incorporating a GmbH and how to validate it in VIES.
ReadVAT on food in Spain: which products pay 4%, 10% and 21%
VAT on food is not uniform: it depends on the product, and the boundary between 4%, 10% and 21% is one of the most frequently asked questions among hospitality freelancers, food shops and individuals. Here is the classification in force in 2026, with the changes brought about by the end of the tax reductions.
ReadWhat is a tax haven: definition, lists and consequences
Tax haven is used as a catch-all for almost any country with low taxes, and that generates more noise than clarity. The official definition is narrower and has practical consequences: operating with a territory that appears on the lists can cost you deductions, presumptions of residence and problems with the tax inspectorate. This is what the OECD, the EU and the Spanish tax authority say.
ReadWhat residence is and why it decides how much you pay
Residence is not where you live, but where the tax authority considers you a resident for tax purposes. That nuance decides whether you pay tax on your entire worldwide income in one country or only on what you generate there. If you are going to operate outside Spain, it is worth being clear about this before signing anything.
ReadWhat VIES is and how to validate a European VAT number
If you invoice customers or suppliers in other European Union countries, knowing what VIES is will save you problems with the tax authority. It is the official system for validating a European VAT number and, without that check, you cannot apply the exemption on intra-Community supplies. We explain what VIES is, how to use it step by step and what to do when a number does not appear.
ReadHolding
5Holding company in France: the mère-fille regime
A holding company in France allows you to centralise ownership of your subsidiaries and move profits between them with minimal tax burden thanks to the mère-fille regime, which exempts 95% of dividends. We explain how it works, why the SAS is the usual vehicle and what you need to incorporate it.
ReadHolding company in Germany: tax advantages of the GmbH
A holding company in Germany is a structure designed to centralise shareholdings in other companies and optimise their taxation. If your group has or plans subsidiaries in Europe, the GmbH offers one of the most attractive dividend exemptions on the continent: 95% of what you receive is exempt. We explain how it works, what requirements it has and what it costs to set up.
ReadHolding company in Italy: the participation exemption
A holding company in Italy allows you to centralise ownership of your subsidiaries and repatriate profits with a minimal tax burden thanks to the participation exemption, which exempts 95% of dividends and capital gains. We explain how this regime works, why the SRL is the usual vehicle and what requirements you must meet to qualify.
ReadHolding company in Portugal: tax advantages of the SGPS
Setting up a holding company in Portugal can significantly reduce the tax burden of your business group. The SGPS (Sociedade Gestora de Participações Sociais) allows you to receive dividends and sell shareholdings with a full exemption on that income. We explain what it is, what requirements you must meet and how much it costs to incorporate.
ReadHolding company in Spain: the ETVE and its advantages
Spain has its own international holding vehicle: the ETVE, Entidad de Tenencia de Valores Extranjeros (Foreign Securities Holding Entity). It allows you to centralise holdings in non-resident companies and pay only 1.25% effective tax on dividends and capital gains, subject to real substance requirements. It is the Spanish alternative to the Portuguese SGPS or the Luxembourg holding company, and the missing piece in many group structures with subsidiaries in Europe.
ReadDouble taxation
4Spain-France double taxation treaty
If you have an SAS in France and live in Spain, the Spain-France double taxation treaty determines where each income is taxed and stops you paying twice on the same profit. We explain how it works, what withholdings apply to dividends, interest, royalties and capital gains, and how to apply it with the tresidence certificate.
ReadSpain-Germany double taxation treaty
The Spain-Germany double taxation treaty is the agreement that decides where you are taxed when your income touches both countries. If you have a GmbH in Germany and live in Spain, this treaty is the piece that stops you paying twice on the same profits: it defines which country taxes each income, with what limit, and how double taxation is eliminated.
ReadSpain-Italy double taxation treaty
If you have an SRL in Italy and are a tax resident in Spain (or vice versa), the Spain-Italy double taxation treaty is the agreement that determines where each type of income is taxed and prevents you from paying twice for the same thing. We explain how it works for dividends, interest, royalties and capital gains, the maximum withholding rates and the certificate of residence you need to apply it.
ReadSpain-Portugal double taxation treaty
The Spain-Portugal double taxation treaty is the agreement that prevents the same income from being taxed twice: once in the country where it is generated and once in the country of residence. If you have an LDA in Portugal and are tax resident in Spain, this treaty defines which country taxes each type of income and up to what limit. We explain how it works and what you should know before operating in both countries.
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