This is the first of two articles.  This article will deal with claims for arrears of wages and the second with claims for compensation for bullying or discrimination in the work place.

In the current economic climate the number of employers who are no longer paying their employees on time or at all is growing.  Should this happen to you, what can you do about it?

One of the devices used among families in tax planning between generations here in Spain to reduce the effects of gift or inheritance tax is the “Usufruct”.  This is the right of a person to have the benefit of the use of property, such as the right to live in the family home, without actually becoming the owner.   For example a surviving parent can retain the Usufruct for their lifetime while the “Bare Property” or “Nuda Propiedad” is passed on to children or other descendents.    A Usufruct can also be granted for a fixed period.