o v e m b e r 2 0 2 0 N s s u e C W 4 5 I NEW VISA POLICY 2020 OF 1ST OCTOBER 2020 SINCE FREE SERVICE OF: A GLOBAL MOBILITY SOLUTIONS CONVINUS 70, 8001 ZÜRICH, SCHWEIZ TALSTRASSE / INFO@CONVINUS.COM WWW.CONVINUS.COM FOR FURTHER POSSIBLE GROUPS EMPLOYEE N e w s f r o m t h e w o r l d o f g l o b a l m o b i l i t y The Nigeria Immigration Service (NIS) commenced with the implementation of the Nigeria Visa Policy 2020 (NVP 2020) on October 1, 2020. The NVP 2020 seeks to improve the ease of doing business, attract foreign direct investment, tourists, and individuals with specialized skills without compromising national security. The NVP 2020 introduced 79 new visa categories and classes (4 visa exemptions and 75 mandatory visas), which are intended to cover every conceivable travel purpose, and a visa application process, which now includes embassies, application centres, visa on arrival, e-visas and an automation of temporary work permit application. The 75 new mandatory visas are categorized as follows: 24 short visit visas for stays of up to three months for tourism, business travel, seminars, etc.; 36 temporary residence NIGERIA: IMPLEMENTATION visas for stays of up to two years for employees, students, interns, etc.; and 15 permanent residence visas for long-term stays for retirees, investors, highly skilled immigrants etc. From 2021 onwards, the electronic application procedure for proof of social security coverage in Germany will be extended to further employee groups and situations. Until now only compulsory for employees in the private sector, the electronic application procedure will be also mandatory for civil servants and employees in the public sector as of next year. The same applies to flight and cabin crew members with a home base in Germany and seafarers on ships to which German legislation applies. In addition, employers will be able to apply electronically for the declaration of employment in several EU member states (a so-called multi-state certificate). The same applies to exemption agreements. GERMANY: A1 APPLICATIONS DIGITAL The digital application for an A1 certificate will in future also be possible for selfemployed persons, however most likely only from 2022 onwards. Due to the high number of COVID-19 cases in Switzerland, the Federal Council has taken the following new measures with effect from October 29, 2020: The obligation to wear masks will be extended to workplaces and schools from secondary level II onwards. At universities, distance learning will apply from November 2, 2020. Masks must also be worn outside shops and restaurants, in busy pedestrian areas and in public, if keeping a distance is not possible. Dance clubs and discos will be closed. No more than 10 people may meet in the circle of friends and family. Public events are limited to 50 persons. Sports and cultural activities with more than 15 people are prohibited. Exceptions are possible for training and rehearsals for young people under 16 years of age in the professional sector. In bars and restaurants no more than 4 people are allowed at a table. Closing time is from 23:00 to 6:00. The cantons may only impose stricter rules. For example, the canton of Neuchâtel has banned gatherings of more than 5 people. In canton Jura, all bars and restaurants will be closed from November 2, 2020. The canton of Obwalden limits public events to 30 SWITZERLAND: COVID-19 MEASURES NEW people. These measures apply until further notice. RICO: PUERTO FOR 2019 INDIVIDUAL TAX RETURN DEADLINE EXTENDED TO JANUARY 15, 2021 Puerto Rico moved the deadline for filing the 2019 individual tax returns from July 15 and October 15, 2020 to January 15, 2021. This will probably only a one-off postponement due to the pandemic and it is expected that the usual deadlines will apply again in the coming years. Individuals who intend to use the prolonged deadline should be aware that the tax payment obligations will, however, normally start on 15 July 2020 and that payments after this date will nevertheless incur penalties and interest. If employers pay taxes on behalf of their employees, the respective payment dates need to be recognized for reporting purposes. Tax payments made in 2020 should be recognized in 2020 and payments made in 2021 need to be accounted for in 2021. In certain cases, income taxes can be optimized by taking advantage of the extended deadlines.