Spain published Royal Decree 316/2026 on 15 April 2026, creating exceptional residence pathways subject to specified conditions, with applications allowed until 30 June 2026. The provisions distinguish applicants for international protection from the extraordinary arraigo route. Eligibility is not established merely by being present in Spain. The text provides provisional permission to reside and work from the communication initiating processing under the relevant provision, pending a decision. This procedural

Spain’s Royal Decree 316/2026, published on 15 April 2026, revises the provision governing people holding temporary protection linked to displacement from Ukraine. It allows those holders to apply for stay and residence authorisations whose procedures can begin within Spain, following the relevant procedures. The provision includes routes under Law 14/2013. This is permission to seek another authorisation under its applicable rules. It should not be described as an automatic

On 15 April 2026, the US District Court for the Southern District of Texas issued its opinion in Drake Plastics v IRS. It upheld the micro-captive transactions-of-interest regulation, 26 CFR 1.6011-11, but declared the listed-transaction regulation, 26 CFR 1.6011-10, unlawful and vacated it. The court stayed that vacatur until 1 May 2026. The court found the administrative record insufficient to support the listed-transaction designation under the applicable standard. Its

About 10.1 million working-age EU citizens reside outside their home country, with Germany hosting the most. Labor mobility is evolving, showing longer stays and broader age diversity, indicating a shift towards multi-country careers.

Vermont’s Act 77, signed on 24 March 2026, amends the state’s captive-insurance legislation with an effective date of 1 July 2026. The changes address financial reporting, risk retention groups and the signing of reports for protected cells. Employers with Vermont structures should examine the provisions applicable to their particular legal entity. Match the requirement to the structure The legislation specifies reporting requirements for risk retention groups, including annual and

US life and health insurance impairments fell by half in 2024, with only five companies experiencing financial distress compared to 10 in 2023, according to AM Best research published in March 2026. The sharp decline marks a significant improvement for industry stability, though recent impairments continue to stem from troubled affiliate relationships. Three of 2024’s five impairments involved a Connecticut life insurer and its two captive reinsurance subsidiaries, all

The adoption of AI in captive operations is a rapidly evolving topic, with AI tools advancing at a rapid pace: a major development every six months, while adoption rates vary greatly not only from one industry to another, but also between competitors within the same industry. It is therefore useful to take stock of the adoption of AI by captives and their managers in the first quarter of 2026.

Hong Kong’s Insurance Authority has authorized its first new captive insurer of 2026, marking the third formation in the jurisdiction within less than a year as it actively pursues Asian market expansion. CNNC Captive Insurance Limited, established by China National Nuclear Corporation, brings Hong Kong’s total captive count to seven insurers. The formation represents a significant shift for the jurisdiction, which had remained relatively dormant for several years with

Australia’s Migration Amendment (Training Visas—Sponsorship Requirements) Regulations 2026 were published on 10 March and take effect on 11 March 2026. For Training visa subclass 407 applications, the changes require the relevant sponsorship and nomination approvals to be in place before a valid visa application can be lodged, subject to the provisions and exceptions in the instrument. The practical change is the order of the process. Employers should not assume

PensionsEurope in March 2026 published a statement criticizing the European Commission’s revised Sustainable Finance Disclosure Regulation (SFDR), arguing it still fails to adequately address the unique characteristics of occupational pension schemes. The industry association warned that the SFDR framework remains primarily designed for retail investment products rather than pension funds, which operate in fundamentally different environments. Unlike retail investors who can execute personal investment preferences, pension scheme members participate

Pensioenfederatie, the Dutch Federation of Pension Funds, in February 2026 urged the European Commission to better coordinate public and private investment in climate resilience projects as physical climate risks become increasingly critical for long-term institutional investors. In its response to the Commission’s climate resilience consultation, Pensioenfederatie outlined three key recommendations to mobilize private institutional capital for climate adaptation. The federation called for clearer expectations around private capital’s role in

The UK’s Statement of Changes HC 1691, laid on 5 March 2026, introduces targeted entry-clearance restrictions from 26 March 2026. The Student provisions concern nationals or citizens of Afghanistan, Cameroon, Myanmar and Sudan. The Skilled Worker provision concerns nationals or citizens of Afghanistan. Applications made before commencement are subject to the stated transitional treatment. The scope matters. The text should not be described as a prohibition on every visa

The UK’s Statement of Changes HC 1691, published on 5 March 2026, raises English requirements to CEFR B2 for settlement in specified routes from 26 March 2027, subject to exemptions. The changes include route-specific provisions for speaking and listening. They should not be presented as a universal B2 requirement for every immigration application made in March 2026. Settlement is a separate stage from initial permission to work. Employers and

Singapore’s Ministry of Manpower announced on 3 March 2026 that a new ONE Pass track for AI and technology talent would begin in January 2027 and replace Tech.Pass. The accompanying factsheet sets out company and individual criteria and allows qualifying remuneration to combine cash and specified non-cash components. Further details, including renewal criteria, are to follow. The announcement describes a future route. It does not establish that an applicant

On 3 March 2026, Singapore’s Ministry of Manpower announced that eight additional occupations in food services, social services and air transportation would join the Non-Traditional Source Occupation List from September 2026. The factsheet retains an 8% NTS sub-Dependency Ratio Ceiling and a fixed monthly salary of at least SGD2,000 for workers employed under the list. The announcement concerns a specified Work Permit mechanism. It should not be interpreted as

Fragomen’s alert dated 27 February 2026 reports a new compliance requirement from 9 March for applications in Japan’s Engineer/Specialist in Humanities/International Services category involving dispatch arrangements, including relevant employer-of-record arrangements. Pledges are required from both the dispatching company and the client company. The reported commitments concern accurate application documents, activities consistent with the immigration status and cooperation with immigration checks. The announcement should retain its category and arrangement boundaries.

The Immigration Services Agency’s notice dated 24 February 2026 addresses the duration of the permit held when seeking permanent residence. It ends the treatment of a three-year period of stay as the maximum authorised period from 1 April 2027, with transitional provisions for qualifying holders of three-year permits. This concerns the duration authorised on the current permit. It should not be confused with a universal requirement to have lived

Article 128 of France’s 2026 Finance Act, published in the official journal on 20 February 2026, changes residence-related charges from 1 May. In the ordinary first-issuance case, the residence tax is EUR 300 and the separate stamp duty EUR 50, producing EUR 350 where both apply. The ordinary renewal tax remains EUR 200, while the higher stamp duty makes the combined amount EUR 250 where both apply. Reduced rates

Immigration New Zealand’s announcement published on 18 February 2026 sets the immigration median wage at NZD 35 per hour from 9 March. It explains that the general AEWV median-wage requirement was removed in March 2025, while several immigration settings remain indexed to the measure. Those settings include certain Green List requirements, advertising and skills exemptions, some maximum-stay rules and income thresholds for supporting family members. The announcement also recognises

In Packaging Corporation of America Thrift Plan for Hourly Employees v. Langdon, decided on 2 February 2026, the US Court of Appeals for the Seventh Circuit considered an attempted beneficiary change after divorce. The participant’s fax expressed his wish to remove his former spouse, but he had not followed the plan’s specified telephone or online process. The court found that the participant had not satisfied the substantial compliance test

On 2 December 2025, the IRS issued initial guidance on Trump Accounts, a new form of individual retirement account for eligible children. Employer contributions under a qualifying programme can receive favourable tax treatment, with a USD2,500 annual exclusion per employee. That employee-level ceiling applies in aggregate, including where contributions go to several dependants’ accounts. Keep the limits separate The employer contribution counts towards the ordinary USD5,000 annual contribution limit

In August 2025, Germany’s DGUV described occupational health precautions required for work in tropical or subtropical conditions and other overseas locations involving particular climatic or infection hazards under ArbMedVV. The note corroborates the scope of an issue relayed in a December 2023 newsletter. It describes a risk-based requirement, rather than a universal examination for every foreign business trip or a new law introduced in December 2023. Start with the

In July 2025, EU authorities approved a progressive rollout of the Entry/Exit System and set 12 October 2025 as its start date. For travel and mobility teams, the two decisions belonged in one implementation record: the rollout framework explained the transition, while the later decision supplied the launch date. Read the dated development The framework provided for a progressive 180-day rollout. EES records entries and exits for specified non-EU

The UK’s HC 997 immigration-rule changes, published on 1 July 2025, altered important assumptions for sponsored recruitment. The principal changes were scheduled for 22 July. Employers reviewing international hires needed to check the occupation, salary and transition provisions together rather than rely on one headline threshold. Read the dated development The changes raised the general Skilled Worker salary threshold to GBP41,700 and generally returned the skill threshold to degree-level

Poland’s Office for Foreigners announced EU Blue Card framework changes on 27 May 2025, with principal changes beginning on 1 June. For employers transferring highly qualified employees, the development required a fresh look at the actual immigration route rather than an assumption that an existing card permitted any local employment. Read the dated development The announcement described recognition of specified professional experience and provisions for short- and long-term mobility

The IRS’s May 2025 official bulletin sets out health savings account and high-deductible health plan parameters for 2026. For benefits and payroll teams, the immediate task is to label each figure correctly. Contribution ceilings, minimum deductibles and maximum out-of-pocket expenses describe different controls in a qualifying arrangement. Read the dated development The HSA contribution limits are USD4,400 for self-only coverage and USD8,750 for family coverage. HDHP minimum deductibles are

As of April 2, 2025, European nationals must obtain an Electronic Travel Authorisation (ETA) to travel to the United Kingdom. This marks the final stage of deployment of the U.K. ETA requirement, after all other already eligible nationals. As of early March 2025, the ETA application system is open for E.U. nationals as well. E.U. travelers must now factor in time and cost (GBP 10 per person) when planning