International Lawyers Alliance
We Are Lawrope
A lawyers and law firms association based in Europe with a worldwide presence.
We are dedicated to helping members’ clients access premium legal professional services far and wide.
Trust, excellence, courtesy, credibility, reliability, and responsiveness are the foundations that our group, its members and our members’ clients are proud of.
Our members form a committed, dynamic, forward-thinking, reliable and skillful alliance.
Why Lawrope?
Austria
Andreas Foglar-Deinhardstein
Lawyer and Partner at Foglar-Deinhardstein
“Our law firm has always been focused on transnational legal work. This made it especially important for us to find like-minded and trustworthy law firms in other jurisdictions for cooperation.
In the past we have cooperated with different law firms on a purely informal level, but at the early 2000 decade we were looking for a formal network of law firms with the aim to strengthen our international cooperation. Thus, after some research, we decided to join Lawrope, having come to the conclusion that joining this international law firms network has been the best fit for us.
Lawrope’s principles as a network covering not only the most important jurisdictions, but also the main areas of business law, captivated us. At the same time Lawrope’s size called our attention since personal contact matters, as much as it matters being able to rely on each members law firm’s quality standards.
Important to highlight is that Lawrope is now developing further in order to better accomplish the demands of the members’ law firms. We are thrilled to continue cooperating in this successful network!”
France
Arnaud Fleury
Lawyer and Partner at Foglar-Deinhardstein
“Défis Avocats’ clients are companies of all sizes and they need support, in France and abroad, for both advice and litigation.
The network of Lawrope enables to respond to these same transnational issues, relying on competent and reliable lawyers in complete confidence.
The members of the network of Lawrope can also recommend non-member lawyers based in other countries, increasing this way opportunities for our clients.”
United Kingdom
Barry Stanton
Lawyer and Partner at Boyes Turner
“Boyes Turner joined Lawrope almost 20 years ago. We joined so that we would be able to establish and grow firm links with a Europe-wide group of like-minded lawyers who recognised the need to be able to stretch their advice beyond national boundaries.
The reasons for joining Lawrope then and remaining a member have not changed, indeed they are now more pressing than ever.
During our membership of Lawrope we have worked with the group’s members to resolve our client’s problems across Europe and further afield.
Being able to work with colleagues whom we know well and trust, having met them on a regular basis over the years, is crucial to us in being able to provide an efficient service to our clients.”
Italy
Federica Odello
Lawyer and Partner at Odello – De Capitani
“Since the beginning of my career as a lawyer, I have always believed that an international positioning was necessary to broaden my professional perspective and benefit my clients.
What I found in Lawrope was the best technical know-how guaranteed by its members along with strong personal relationships that make working side by side always an enriching experience.
This mutual cooperation supported by a deep understanding of the local environment creates a safety net for prospect clients who want to cross borders and make business or solve issues where they don’t have the proper resources to do so.”
Mexico
Gonzalo Arrangoiz
Lawyer and Partner of ARRANGOIZ & ASOCIADOS, Business Counsel
“We are very proud to be part of Lawrope, a league of committed and capable lawyers, creating new business possibilities for our clients, for potential clients and for our respective offices, in a reliable and safe environment. By working together like a team we make a difference.”
Netherlands
Hans de Crom
Lawyer and Partner at Rijppaert & Peeters Advocaten
“As one of the founding partners of Lawrope, we have experienced the development of Lawrope into a strong and personal group of lawyers.
Lawrope allows us to provide and facilitate our clients with high quality legal services around the world and to welcome new clients and their legal issues from our reliable and trusted partners within Lawrope.”
Spain
Jordi Rovira and Francisco Lacasa
Lawyers and Partners at AGM Abogados
“The professionals that make up Lawrope have proven to AGM Abogados on numerous occasions their expertise, client orientation, excellent practice, and results.”
United States of America
Michael L. Kabik
Lawyer and Partner at Kabik Law
“There are numerous international legal networks with vast ‘phone book’ directories filled with unknown names. Lawrope is different. What truly sets Lawrope apart from these other ‘pay-to-play’ international legal networks are the direct personal relationships, camaraderie, and esprit des corps among its members.
Over 18 years as a Lawrope member, I have experienced Lawrope as a unique blend of preeminent international legal talent where members actually know one another, meeting in person to develop bonds and synergies, building the trust, confidence, and reliability necessary to collaborate and seamlessly support clients’ international legal needs across borders.
Lawrope is small enough where everybody knows your name, yet with members’ vast national legal experience and resources to provide diverse, top-tier, cross-border legal support to meet clients’ business and personal objectives in a timely, efficient, and cost-effective manner, all while focusing on the strength of members’ deep, one-on-one relationships.”
Portugal
Ricardo Gonçalves
Lawyer and Partner at Ricardo Gonçalves
“l joined Lawrope in 2004 because I wanted to internationalize my activity as a lawyer and I wanted to do it in a way to assure the protection of the interests of my clients abroad.
The high quality of the legal services provided by all Lawrope colleagues for over almost 20 years allows my office not only to maintain but also to expand the number of clients, besides contributing for the creation of an excellent network of contacts.
I had the honor to be President of Lawrope between 2018-2022 and getting to know in person the representatives of each Lawrope member made me realize that, beyond the excellent group of professionals, there is a friendship established which lasts and convey confidence to current and new members.”
Brazil
Robertson Emerenciano
Lawyer and Partner at Emerenciano, Baggio & Associados
“Being part of Lawrope is an important aspect of our business because since it is an international lawyers network it empower us to offer our clients global legal service coverage and to welcome foreign companies doing business in Brazil.
l had the opportunity to lead Lawrope from 2010 to 2012 and specially during that time I was able to see how the exchange of experiences and knowledge about different cultures and legal systems contributes to the technical development of our own teams in a collaborative work environment.
The growth of Lawrope’s network with coverage in different jurisdictions has increasingly expanded our ability to think globally.”
Become a Member of Lawrope
Your Lawrope membership ensures access to our member firms and its lawyers who provide specialized legal advice to individuals and companies from different jurisdictions, greatly expanding your ability to meet your clients’ needs, both nationally and internationally.
News & Insights
Explore the lastest news and insights to find out what our members are experiencing globally.
Article
November, 2026
Posting Workers to Spain From the EU: What Should Companies Keep in Mind?
The international mobility of workers within the European Union (EU) is becoming increasingly common. According to data from a 2026 report[1], 182,127 A1 documents were issued in 2023 for posted employees sent to Spain. Portugal was the main country of origin for reported postings, accounting for 55%, followed by Germany (15%), Italy (12%), and France, Romania and Poland with figures around 5%.
However, temporarily posting an employee to Spain is not simply a matter of maintaining their foreign employment contract and allowing them to work in Spain.
The employer must simultaneously analyse labour, Social Security, and, most importantly, immigration requirements simultaneously when the worker is not an EU citizen. Non-compliance can have significant consequences. The aforementioned study recorded 324 infringements in 2024 involving third-country national workers, with average fines close to €10,000.
What Is Considered a Posting of Workers to Spain?
Law 45/1999 regulates the temporary posting to Spain of workers employed by companies established in another EU or European Economic Area (EEA) Member State to provide temporary services in Spain.
Common examples include:
⊹ Projects for Spanish clients.
⊹ Transfers between companies within the same corporate group.
⊹ Installation, technical assistance or industrial projects.
⊹ Certain postings carried out through temporary work agencies (TWAs).
The essential characteristic is that the worker remains employed by the foreign company while temporarily providing services in Spain.
Particular Attention to Non-EU Workers Residing in Another EU Country
This is one of the main sources of confusion for companies.
The fact that a non-EU worker holds a residence and work permit in Germany, Portugal, Romania, or Hungary does not, on its own, mean they can move to Spain and start working without completing further formalities.
Spain’s current Immigration Regulations specifically govern foreign nationals who hold a valid work permit in another Member State and are posted to Spain within the framework of a transnational provision of services under Law 45/1999. In these cases, the worker is exempt from obtaining a standard Spanish work authorisation. However, there is a particularly important limit: if the planned activity in Spain exceeds 90 calendar days, the worker must apply for a temporary residence authorisation under the applicable exemption from the work permit requirement.
If they are outside Spain, they must apply for the corresponding residence visa at the competent Spanish Consulate or, immediately upon arrival in Spain, apply directly at the Immigration Office (Oficina de Extranjería). In any case, certain requirements must be met and the necessary documentation must be prepared in advance and submitted.
Therefore, before posting a non-EU worker, we always recommend verifying their nationality, the type of permit they hold in the country of origin, the duration of the posting, and the specific characteristics of the services to be provided in Spain.
Foreign Companies Also Have Labour Obligations in Spain
The existence of a foreign employment contract does not preclude the application of certain Spanish employment regulations.
The company must review, among other aspects:
⊹ The posting notification required under Law 45/1999.
⊹ The applicable Spanish collective bargaining agreement.
⊹ Salary, working hours, rest periods, and annual leave.
⊹ Occupational health and safety (Prevención de Riesgos Laborales).
⊹ Documentation that must be made available in the event of a Labour Inspection (Inspección de Trabajo).
Spanish regulations require compliance with the minimum salary conditions set out in the applicable collective bargaining agreements based on the location, sector, and professional category applicable to the posted worker.
Is It Mandatory to Notify the Posting?
As a general rule, foreign companies must notify the Spanish labour authority of the posting before the provision of services begins.
In addition to identifying the company and the workers, it is crucial to correctly specify the duration, location, and nature of the services, as well as the Spanish entity receiving the services.
Certain technicalities and exceptions exist - including specific rules for short-term postings and particular sectors - so each project should be assessed before the workers arrive in Spain.
Furthermore, Immigration and Social Security matters must be considered separately. When the requirements set by European Social Security coordination regulations are met, the posted worker may temporarily remain subject to the Social Security system of the Member State of origin. In these cases, it is essential to obtain the A1 certificate, which proves which Social Security legislation remains applicable during the posting.
However, obtaining an A1 certificate does not exempt the company from the requirement to obtain the relevant residence authorisation in the circumstances mentioned above. The A1 form proves compliance with Social Security obligations, but it does not replace compliance with immigration requirements.
Plan the Posting Properly Before Arriving in Spain
At AGM Abogados, we advise Spanish and international companies on planning employee postings to Spain. We assess each case comprehensively, coordinating immigration, international mobility, labour law and Social Security to prevent issues and ensure the full legal compliance throughout the posting. Contact us.
[1] Carrascosa, M.D., Contreras, Ó. & Molina, J. (2026), Posted workers from and to Spain. Facts and figures, Comillas: Madrid & UCLM: Cuenca.
The international mobility of workers within the European Union (EU) is becoming increasingly common. According to data from a 2026 report[1], 182,127 A1 documents were issued in 2023 for posted employees sent to Spain. Portugal was the main country of origin for reported postings, accounting for 55%, followed by Germany (15%), Italy (12%), and France, Romania and Poland with figures around 5%.
However, temporarily posting an employee to Spain is not simply a matter of maintaining their foreign employment contract and allowing them to work in Spain.
The employer must simultaneously analyse labour, Social Security, and, most importantly, immigration requirements simultaneously when the worker is not an EU citizen. Non-compliance can have significant consequences. The aforementioned study recorded 324 infringements in 2024 involving third-country national workers, with average fines close to €10,000.
What Is Considered a Posting of Workers to Spain?
Law 45/1999 regulates the temporary posting to Spain of workers employed by companies established in another EU or European Economic Area (EEA) Member State to provide temporary services in Spain.
Common examples include:
⊹ Projects for Spanish clients.
⊹ Transfers between companies within the same corporate group.
⊹ Installation, technical assistance or industrial projects.
⊹ Certain postings carried out through temporary work agencies (TWAs).
The essential characteristic is that the worker remains employed by the foreign company while temporarily providing services in Spain.
Particular Attention to Non-EU Workers Residing in Another EU Country
This is one of the main sources of confusion for companies.
The fact that a non-EU worker holds a residence and work permit in Germany, Portugal, Romania, or Hungary does not, on its own, mean they can move to Spain and start working without completing further formalities.
Spain’s current Immigration Regulations specifically govern foreign nationals who hold a valid work permit in another Member State and are posted to Spain within the framework of a transnational provision of services under Law 45/1999. In these cases, the worker is exempt from obtaining a standard Spanish work authorisation. However, there is a particularly important limit: if the planned activity in Spain exceeds 90 calendar days, the worker must apply for a temporary residence authorisation under the applicable exemption from the work permit requirement.
If they are outside Spain, they must apply for the corresponding residence visa at the competent Spanish Consulate or, immediately upon arrival in Spain, apply directly at the Immigration Office (Oficina de Extranjería). In any case, certain requirements must be met and the necessary documentation must be prepared in advance and submitted.
Therefore, before posting a non-EU worker, we always recommend verifying their nationality, the type of permit they hold in the country of origin, the duration of the posting, and the specific characteristics of the services to be provided in Spain.
Foreign Companies Also Have Labour Obligations in Spain
The existence of a foreign employment contract does not preclude the application of certain Spanish employment regulations.
The company must review, among other aspects:
⊹ The posting notification required under Law 45/1999.
⊹ The applicable Spanish collective bargaining agreement.
⊹ Salary, working hours, rest periods, and annual leave.
⊹ Occupational health and safety (Prevención de Riesgos Laborales).
⊹ Documentation that must be made available in the event of a Labour Inspection (Inspección de Trabajo).
Spanish regulations require compliance with the minimum salary conditions set out in the applicable collective bargaining agreements based on the location, sector, and professional category applicable to the posted worker.
Is It Mandatory to Notify the Posting?
As a general rule, foreign companies must notify the Spanish labour authority of the posting before the provision of services begins.
In addition to identifying the company and the workers, it is crucial to correctly specify the duration, location, and nature of the services, as well as the Spanish entity receiving the services.
Certain technicalities and exceptions exist - including specific rules for short-term postings and particular sectors - so each project should be assessed before the workers arrive in Spain.
Furthermore, Immigration and Social Security matters must be considered separately. When the requirements set by European Social Security coordination regulations are met, the posted worker may temporarily remain subject to the Social Security system of the Member State of origin. In these cases, it is essential to obtain the A1 certificate, which proves which Social Security legislation remains applicable during the posting.
However, obtaining an A1 certificate does not exempt the company from the requirement to obtain the relevant residence authorisation in the circumstances mentioned above. The A1 form proves compliance with Social Security obligations, but it does not replace compliance with immigration requirements.
Plan the Posting Properly Before Arriving in Spain
At AGM Abogados, we advise Spanish and international companies on planning employee postings to Spain. We assess each case comprehensively, coordinating immigration, international mobility, labour law and Social Security to prevent issues and ensure the full legal compliance throughout the posting. Contact us.
[1] Carrascosa, M.D., Contreras, Ó. & Molina, J. (2026), Posted workers from and to Spain. Facts and figures, Comillas: Madrid & UCLM: Cuenca.
by Mª Eugenia Blasco Rodellar from Spain
Article
October, 2026
The State of International Dealmaking: Insights From the 15th RWP M&A Conference in Düsseldorf
This year the RWP International Lawyers M&A Conference took place in Düsseldorf from 18th to 20th September 2026. It has been organized by RWP founding partner Andreas Lachmann together with Nadine Kley and their excellent team. Andreas Lachmann has established this type of conference already in 2004 and successfully planned and organized it on different places, partly in cooperation with local law firms, till 2019. Due to the pandemic there was an interruption but this year a “revival” of the M&A Conference took place increasing the number of M&A Conferences to 15.
The program included presentations of lawyers from Poland, Austria, the UK, Germany, Spain and Belgium. The speakers gave an excellent overview on “hot topics and recent trends” on the M&A market. Andreas Lachmann himself presented an interesting court case where he finally obtained a decision of the German Supreme Court (“BGH”) in favour of his client. A special highlight was a presentation about tactics and psychological aspects of negotiations.
Besides of this, there was sufficient time for networking, meeting old friends and initiating new contacts. The conference has been completed by a splendid social program.
LAWROPE® has been well represented at the conference by our former president, Robertson Emerenciano from Brazil, and by myself. Furthermore, representatives of LAWROPE® member firms Boyes Turner (Duncan Kay) and FLINN (Louis Van Oostenryck) attended the conference as speakers.
At the end of the conference Andreas Lachmann announced that it is intended to organise the M&A Conference next year in Prague in cooperation with Czech law firm UEPA.
by Andreas Foglar-Deinhardstein from Austria
Article
October, 2026
Real Estate Capital Gains Tax – Simply Explained
A property sale involves more than just signing a contract, paying the purchase price and registering the transaction in the land register – it also raises tax-related questions. One of the key issues is real estate capital gains tax. It is generally levied when a property, condominium or piece of land is sold at a profit. The tax is not charged on the entire sale price, but only on the increase in value achieved.
What Is Taxed?
The basis for taxation is the real estate capital gain. In simple terms, this is the difference between the sale proceeds and the allowable acquisition costs, as well as certain selling costs (such as land registry and notary fees and estate agent fees). The acquisition costs mainly consist of:
⧽ The original purchase price
⧽ Value-enhancing investments, such as converting or extending an apartment, a comprehensive renovation or installing a lift, provided that these costs have not already been claimed as maintenance expenses for income tax purposes.
Pure maintenance and repair costs cannot be deducted for real estate capital gains tax purposes.
Who Pays the Real Estate Capital Gains Tax?
The seller is liable for the tax. The tax becomes due once the transfer of ownership has been legally completed, generally upon registration in the land register.
The tax does not only apply when an entire property is sold. The transfer of co-ownership interests or certain rights (e.g. building rights) may also trigger a tax liability.
Important for buyers: If the seller fails to pay the tax, the buyer’s property may under certain circumstances also be liable. A statutory lien may even be registered against the property. This means that the property itself may be encumbered by, or liable for, the tax debt. For this reason, buyers generally secure the anticipated tax liability directly in the purchase agreement, for example by making a direct payment to the tax authority or using an escrow account.
Why Does the Tax Differ From Canton to Canton?
Real estate capital gains tax is governed by cantonal law. As a result, both the calculation and the amount of tax can vary considerably depending on where the property is located.
The key factors include the amount of the gain, the length of ownership and the applicable cantonal tax rate. In most cantons, the longer a property has been owned, the lower the tax will be.
Can the Real Estate Capital Gains Tax Be Deferred?
In certain circumstances, the tax is not immediately payable. A common example is the replacement purchase of an owner-occupied property. If you sell your house or apartment and reinvest the proceeds within a reasonable period in a new owner-occupied home, you may be able to apply for a tax deferral. This generally does not apply to holiday homes or properties held purely as investments.
In the case of inheritances and gifts, the tax is generally also deferred. It normally becomes payable only when the property is subsequently sold to a third party.
Conclusion
At its core, real estate capital gains tax is straightforward: it taxes the increase in value of a property, with the length of ownership playing a key role. The complexity lies in the differences between cantons regarding deductible costs and tax rates.
If you have any questions about property sales, real estate capital gains tax or other legal aspects of a transfer of ownership, the attorneys-at-law at Pilatushof AG will be happy to advise you.
