Business Formation & Commercial Law FAQ

Under the Companies Act 2006, the government fees payable to Companies House are fixed and non-negotiable:

• Digital filing (standard): £100 — typically processed same day to 24 hours
• Same-day digital service: £150 — certificate issued by 3:00 pm UK time if submitted before 3:00 pm
• Paper filing (Form IN01): £150 — takes 8–10 days to process

Additional annual costs include:

• Confirmation statement (annual): £50 (from 1 February 2026)
• Registered office service (if not using home address): £30–£100/year
• Annual accounts preparation by an accountant: £400–£1,200

For most digital applications, the realistic total time-to-incorporation is 1 working day.

Source: Companies Act 2006, s.15; Companies House fee schedule effective 1 February 2026

Under the Companies Act 2006, every company must deliver:

• A confirmation statement at least once every 12 months under s.853A — due 12 months + 14 days after incorporation, then annually. Filing fee: £50.
• Annual accounts under s.441 — first accounts due 21 months from incorporation; thereafter 9 months from the accounting reference date (s.442).

Late filing penalties accrue automatically with no warning grace period. Persistent failure to file can lead to Companies House issuing striking-off threats, potentially removing the company from the register entirely. Directors may face personal liability for failing to ensure compliance.

Source: Companies Act 2006, s.853A, s.441–s.442

No. The Companies Act 2006 imposes no nationality or residency requirement for directors of a UK private limited company. Under s.157, the only age requirement is that a natural person director must be at least 16 years old. Under s.155, at least one director must be a natural person.

The company itself must have a UK registered office under s.86 (as amended by the Economic Crime and Corporate Transparency Act 2023), but the director's residential address can be anywhere in the world.

Identity verification under ECCTA 2023 can be completed from overseas via GOV.UK One Login, which accepts non-UK passports.

Source: Companies Act 2006, s.155, s.157; s.86 (as amended by ECCTA 2023)

Under Part 21A and Schedule 1A of the Companies Act 2006, a PSC is any person meeting one or more of five conditions:

• Condition 1 (Para 2): Holds directly or indirectly more than 25% of shares
• Condition 2 (Para 3): Holds more than 25% of voting rights
• Condition 3 (Para 4): Right to appoint or remove a majority of the board
• Condition 4 (Para 5): Exercises significant influence or control (catch-all)
• Condition 5 (Para 6): Exercises control over a trust or firm meeting conditions 1–4

PSC changes must be filed within 14 days under s.790VA. The most common error is failing to trace ownership through holding company chains to the ultimate natural person.

Source: Companies Act 2006, Part 21A, Schedule 1A, s.790VA

Under s.86 of the Companies Act 2006 (as amended by the Economic Crime and Corporate Transparency Act 2023), the registered office must be an "appropriate address" where:

• A document addressed to the company would reasonably be expected to come to the attention of a person acting on its behalf
• Delivery is capable of being recorded by an acknowledgement of delivery

PO Boxes have been banned as registered offices since 4 March 2024. Additionally, under s.88A (inserted by ECCTA 2023), a registered email address must also be provided.

The cheapest legitimate option is a registered office service from a London or regional provider, typically £30–£100 per year, provided the provider physically opens, scans, and forwards mail on the company's behalf.

Source: Companies Act 2006, s.86 (as amended by ECCTA 2023), s.88A

The government filing fees for a Delaware C-Corporation are as follows:

• Initial filing (Certificate of Incorporation): USD $89 minimum (for corporations with under USD $75K authorized capital) — under DGCL §102
• Expedited processing: 1-hour service USD $1,000; 24-hour service USD $100
• Delaware registered agent: USD $50–$300/year (required under DGCL §131)
• Delaware annual franchise tax: USD $175 minimum

If you operate in California, you must also pay:

• California foreign qualification: USD $100 (under CA Corp Code §2105)
• California minimum franchise tax: USD $800/year

Total realistic Year 1 cost for a Delaware C-Corp operating in California: approximately USD $1,300.

Source: Delaware General Corporation Law (DGCL) §102, §131; California Corporations Code §2105

Under IRC §83(b), when founders receive stock subject to vesting, they may elect to pay tax immediately on the current (low) value rather than paying tax later as shares vest at a potentially much higher value.

• Deadline: 30 days from stock issuance — strict, with no extensions
• Example: Founder stock issued at USD $0.0001 par value x 4,000,000 shares = USD $400 tax base. The election costs almost nothing now.
• If missed: The founder pays ordinary income tax on the fair market value increase at each vesting milestone — potentially hundreds of thousands of dollars in unexpected tax liability

File via certified mail with return receipt requested. File a copy with your personal tax return.

Source: Internal Revenue Code (IRC) §83(b)

Under the Corporate Transparency Act (CTA, 31 USC §5336), most US LLCs and corporations must file a Beneficial Ownership Information report with FinCEN disclosing each beneficial owner who holds 25% or more ownership or exercises substantial control.

• Filing fee: Free
• Deadline for entities formed in 2026: Generally 30 days from formation
• Penalties for non-filing: Civil penalties of USD $591 per day; criminal penalties up to USD $10,000 fine + 2 years imprisonment

The applicability of the CTA has been subject to litigation in 2024–2025. Founders should check current FinCEN guidance at fincen.gov/boi before relying on any blanket exemption.

Source: Corporate Transparency Act, 31 USC §5336; FinCEN BOI Reporting Rule

Yes. No US state requires US citizenship or residency for LLC formation. Popular states for non-US founders include Wyoming, Delaware, and New Mexico.

Key requirements for a non-US founder:

• US registered agent: USD $50–$300/year (required in every state)
• EIN (Employer Identification Number): Apply by phone at +1-267-941-1099 since you have no SSN — same-day issuance (under IRC §6109)
• US bank account: The hardest step — Mercury, Brex, and Wise are common fintech alternatives for non-resident founders

Tax consideration: Your US LLC's profit is US-source income, and you may owe US federal tax depending on activities. Wyoming LLC filing fee is USD $100 (under Wyo. Stat. §17-29-201).

Source: IRC §6109; Wyo. Stat. §17-29-201

Under IRC §1202, founders and early shareholders of a C-corporation who hold stock for 5 or more years can exclude up to USD $10 million (or 10x their cost basis, whichever is greater) of capital gain from federal income tax on sale.

Requirements to qualify:

• The entity must be a C-corporation (not an LLC or S-corp)
• Stock must be original issuance directly from the corporation
• The corporation must have less than USD $50 million in assets at the time of issuance
• At least 80% of corporate assets must be used in an active business

This is the single biggest reason venture-capital-bound founders choose to form as a C-corp from day one. Converting from an LLC to a C-corp later resets the 5-year clock, potentially costing the founder the entire QSBS benefit.

Source: Internal Revenue Code (IRC) §1202

No. Under Corporations Act 2001 (Cth), s.201A(1), a proprietary company must have at least one director who is ordinarily resident in Australia. For a public company, s.201A(2) requires at least 2 of 3 directors to be ordinarily resident in Australia.

In practice, foreign-controlled startups typically appoint a local resident director (employee or nominee) alongside the foreign founder to satisfy this requirement.

Additionally, every director must obtain a Director Identification Number (Director ID) before appointment under s.1272C. Failure to obtain a Director ID is a strict-liability offence with a maximum penalty of 60 penalty units.

Source: Corporations Act 2001 (Cth), s.201A(1), s.201A(2), s.1272C

Under Corporations Act 2001 (Cth), s.1272C, every director of a company registered under the Act must obtain a Director Identification Number (Director ID) before being appointed. This is a personal lifetime identifier administered by the Australian Business Registry Services (ABRS).

• Application: Free, via myGovID at abrs.gov.au/director-identification-number — takes approximately 5 minutes
• Failure to apply: Strict-liability offence under s.1272F — maximum penalty 60 penalty units
• Misuse (providing false ID, using another person's ID): Civil penalty up to 5,000 penalty units under s.1272H–s.1272K

The Director ID stays with the person across every company they ever direct. It cannot be transferred and is separate from the company's ACN.

Source: Corporations Act 2001 (Cth), s.1272C, s.1272F, s.1272H–s.1272K

Under Corporations Act 2001 (Cth), s.45A, a proprietary company is classified each financial year based on three tests. A company must satisfy at least 2 of 3 to qualify as "small":

• Consolidated revenue under A$50 million
• Consolidated gross assets under A$25 million
• Fewer than 100 employees

Small proprietary (s.45A(2)): Generally exempt from preparing and lodging annual financial reports under s.292.

Large proprietary (s.45A(3)): Must prepare and lodge an annual financial report under s.292, including directors' report and auditor's report — significantly higher compliance cost.

Most one- to ten-person Pty Ltd companies qualify as small proprietary.

Source: Corporations Act 2001 (Cth), s.45A(2), s.45A(3), s.292, s.347A

Under Corporations Act 2001 (Cth), s.345A, each year on the anniversary of registration, ASIC issues an annual statement. Within 2 months of the annual review date, the company must:

• Pay the annual review fee
• Confirm or update company details (s.346B/C)
• Directors must pass a solvency resolution under s.347A

If directors cannot pass a positive solvency resolution within 2 months of the review date, the company must lodge Form 485 within 7 days (s.347B).

Directors who allow the company to incur debts while insolvent face personal liability under s.588G — civil contravention (s.588G(2)) and, if dishonest, criminal offence with a maximum penalty of 15 years imprisonment (s.588G(3), s.1311E).

Source: Corporations Act 2001 (Cth), s.345A, s.347A, s.347B, s.588G, s.1311E

The registration process under Corporations Act 2001 (Cth), s.117 requires lodging Form 201 with ASIC. The recommended path is the Business Registration Service at register.business.gov.au.

Order of identifiers issued:

• ACN (Australian Company Number, 9 digits): Issued by ASIC on registration — must appear on all public documents under s.153
• ABN (Australian Business Number, 11 digits): Issued by ATO via the ABR — required for tax invoices and GST
• TFN (Tax File Number, 9 digits): Issued by ATO — required for lodging company income tax returns

GST registration is mandatory if projected turnover is A$75,000 or more (or A$150,000 for non-profits) under A New Tax System (GST) Act 1999 (Cth), s.23-15.

Online registrations are typically processed within minutes to a few hours. ABN and TFN issuance may take up to 28 days if review is required.

Source: Corporations Act 2001 (Cth), s.117, s.153; A New Tax System (GST) Act 1999 (Cth), s.23-15

Under CBCA s.105(3), at least 25% of directors must be resident Canadians. If the corporation has fewer than four directors, at least one must be a resident Canadian.

Practical workaround for non-resident founders: Incorporate provincially in Ontario (OBCA) or British Columbia (BCBCA) instead. Ontario removed its director residency requirement on 5 July 2021, and BC has no residency requirement under BCBCA s.124. You can later "continue" a provincial corporation into CBCA under OBCA s.181 once you have qualifying directors.

Source: Canada Business Corporations Act (CBCA), RSC 1985, c. C-44, s.105(3), s.2(1); OBCA s.118; BCBCA s.124

Government filing fees (2026, Canadian Dollars):

• CBCA (Federal): CAD $200 online / CAD $250 by mail — plus NUANS name search CAD $13.80
• OBCA (Ontario): CAD $300 — no NUANS required for numbered companies
• BCBCA (British Columbia): CAD $350 — plus name reservation CAD $30 (valid 56 days)

Annual recurring costs:

• CBCA annual return: CAD $20 (online) / CAD $40 (paper) — under CBCA s.263
• OBCA annual return: CAD $0
• BCBCA annual report: CAD $43.39

Processing is typically same day to 1 business day for all three jurisdictions when filed online.

Source: CBCA s.263; Corporations Canada fee schedule; Ontario Business Registry; BCBCA

Under BCBCA Part 4.1, since 1 October 2025, all BC private companies must file Transparency Register information with BC Registry, disclosing significant individuals.

Filing deadlines:

• Initial filing: Within 6 months of incorporation
• Changes: Within 15 days of any change
• Annual update: Required each year

Penalties for non-compliance:

• Individuals: Up to CAD $25,000
• Corporations: Up to CAD $50,000

By comparison, the CBCA ISC register under s.21.1 carries fines up to CAD $200,000 for failing to update within 15 days of a change.

Source: BCBCA Part 4.1; CBCA s.21.1; OBCA s.140.2

Under CBCA s.212(1), the Director (Corporations Canada) may dissolve a corporation that has not filed annual returns for one year after the deadline. The annual return must be filed within 60 days of the anniversary date under CBCA s.263.

Dissolution consequences:

• The corporation ceases to exist as a legal entity
• All contracts entered while dissolved are at risk
• Directors may face personal liability for obligations incurred

Revival: Apply under CBCA s.209 within 20 years — costs CAD $200 fee plus all unpaid annual returns.

Source: CBCA s.212(1), s.263, s.209

A numbered company (e.g. "1234567 Ontario Inc.") skips the NUANS name search entirely and can be filed immediately.

Advantages of a numbered company:

• No NUANS fee (saves CAD $13.80)
• Faster filing (1–2 days saved)
• Functionally identical for liability, taxes, and contracts

Disadvantages:

• Less brandable for customer-facing businesses
• Changing to a named company later requires articles of amendment — cost: CAD $200 (CBCA) / CAD $150 (OBCA) / CAD $100 (BCBCA)

For holding companies, B2B consulting, and ventures where branding is handled through a trade name, a numbered company is faster and cheaper. Under CBCA s.10 and OBCA s.8(2), numbered names are automatically assigned by the registrar.

Source: CBCA s.10, s.12; OBCA s.8(2)

Government fees payable to the Companies Office (all amounts in NZ$ plus 15% GST under Goods and Services Tax Act 1985, s.8(1)):

• Name reservation: NZ$10.00 + GST — valid for 20 working days (Companies Act 1993, s.23)
• Incorporation application: NZ$118.74 + GST — one-off fee
• Annual return: NZ$49.74 + GST — due yearly in the assigned filing month (s.214)

The Companies Office operates a fully online registration system with no paper-based pathway. A motivated solo founder with all information ready can incorporate within a single business day. The certificate of incorporation is typically issued within minutes to one working day after payment.

Source: Companies Act 1993, s.12, s.23; Companies Office Schedule of Fees

Under Companies Act 1993, s.10(d), every NZ company must have at least one director who lives in New Zealand or lives in a designated enforcement country and is also a director of a company registered in that country.

The only currently designated enforcement country is Australia (Companies Act 1993 (Enforcement Country) Order 2015).

The Registrar's practice for the "lives in New Zealand" test: physical presence in New Zealand for more than 183 days in a 12-month period is generally sufficient.

A 100% non-NZ-resident founder cannot incorporate without nominating a qualifying director. This is a hard statutory bar — not waivable by constitution or any other means.

Source: Companies Act 1993, s.10(d); Companies Act 1993 (Enforcement Country) Order 2015

Under Companies Act 1993, s.214–s.216, every company must file an annual return in its allocated filing month, paying a fee of NZ$49.74 + GST.

If the return remains unfiled:

• The Registrar sends reminders
• The Registrar may then remove the company from the register under s.318(1)(b)
• Upon removal, all company assets vest in the Crown as bona vacantia under s.324 — the government takes ownership

To restore a removed company, you must apply under s.328 (administrative restoration) or to the Court under s.329, paying a restoration fee of NZ$200.00 + GST.

Source: Companies Act 1993, s.214–s.216, s.318(1)(b), s.324, s.328, s.329

Under Companies Act 1993, s.27, a constitution is legally optional. If a company does not adopt a constitution, s.28 provides that the rights, powers, duties, and obligations are those set out in the Act itself — specifically Schedules 1 and 2.

However, most closely held companies adopt a constitution to address:

• Pre-emptive rights on share transfers (modifying s.41)
• Restrictions on issue of shares (modifying ss.42–47)
• Quorum and voting procedures
• Deadlock resolution mechanisms for equal-shareholding companies

A constitution cannot contract out of directors' core duties under ss.131–138 (s.30(2)). Planning share structure for future investors at the constitution stage is far cheaper than amending later by special resolution.

Source: Companies Act 1993, s.27, s.28, s.30(2), ss.131–138, Schedules 1 and 2

Under Companies Act 1993, share issuance requires the following steps:

• Board approval: Section 42 requires a board resolution to authorize any share issue
• Fair consideration: Under s.36, shares must be issued for consideration that the board considers fair and reasonable
• Pre-emptive rights: Section 41 prohibits issuing new shares without first offering them to existing shareholders pro rata, unless the constitution disapplies this right or shareholders pass a resolution under s.107(2)
• Filing: A return of share allotment must be filed with the Registrar within 10 working days of allotment (s.47)

Failure to file the return of allotment on time is one of the most common operational oversights for new companies.

Source: Companies Act 1993, s.36, s.41, s.42, s.47, s.107(2)

The total government fees for registering a French company (SAS, SASU, SARL, or EURL) are relatively modest:

• INPI registration fee: EUR 37.45 for commercial activity (Code de commerce art. L.123-33; Decret n°2021-300)
• Legal notice (JAL) publication: Approximately EUR 193 for an SAS or EUR 144 for an SARL (2026 tariff per Arrete du 19 novembre 2025)
• Beneficial owner declaration (DBE): EUR 21.41 if filed at creation, or free if filed separately within 30 days (Decret n°2024-704)
• BODACC notice: Included in the INPI fee

A typical SASU formation costs approximately EUR 230 total. Optional costs include a commissaire aux apports (EUR 600-2,500) if in-kind contributions exceed EUR 30,000 (Decret n°2010-1638).

Source: Code de commerce art. L.123-33; Decret n°2021-300; Arrete du 19 novembre 2025; Decret n°2010-1638

France requires only EUR 1 minimum share capital for SAS, SASU, SARL, and EURL company types (Code de commerce art. L.227-1 and L.223-2). However, the upfront payment requirements differ by company type:

• SAS/SASU: At least half of cash contributions must be paid at incorporation, with the remainder due within 5 years (Code de commerce art. L.227-1 al. 4, referencing L.225-3)
• SARL/EURL: At least one-fifth of cash contributions must be paid at incorporation, with the remainder within 5 years (Code de commerce art. L.223-7)

Cash contributions must be deposited at a licensed bank, notaire, or the Caisse des Depots prior to signing the bylaws (statuts). The bank issues an attestation de depot des fonds, and funds remain blocked until the Kbis is issued.

Source: Code de commerce art. L.227-1; L.223-2; L.225-3; L.223-7

The typical timeline for French company formation via the Guichet Unique portal is 15-25 days, broken down as follows:

• Day 0-2: Pre-formation checks (name search on INPI, activity code selection)
• Day 2-5: Capital deposit at bank
• Day 5: Signing of bylaws (statuts) under Code de commerce art. L.210-2
• Day 5-10: Publication of legal notice in JAL (must be within 1 month of signing per Decret n°2012-1547 art. 1)
• Day 10: Filing via Guichet Unique (formalites.entreprises.gouv.fr)
• Day 12-15: RCS registration and Kbis issuance — legal personality acquired (Code de commerce art. L.123-9)
• Day 15-40: Beneficial owner declaration (DBE) — deadline is 30 days from incorporation (Code monetaire et financier art. L.561-46)

Source: Code de commerce art. L.123-9; L.210-2; Decret n°2012-1547 art. 1; Code monetaire et financier art. L.561-46

Failing to file the Beneficial Owner Declaration within the 30-day deadline carries severe criminal penalties under French law:

• Natural persons: Up to 6 months imprisonment and a EUR 7,500 fine (Code monetaire et financier art. L.574-5)
• Legal persons: Up to EUR 37,500 fine (5x the natural person fine under L.574-5)

In addition to fines and imprisonment, consequences may include refusal of bank services and dissolution of the company by the tribunal de commerce. Under Code monetaire et financier art. R.561-55, any natural person owning more than 25% of capital or voting rights, or exercising control by other means, qualifies as a beneficial owner and must be declared.

Source: Code monetaire et financier art. L.561-46; R.561-55; L.574-5

Under Code de commerce art. L.210-2, every French commercial company's bylaws must contain at minimum the following clauses:

• Forme sociale: The legal form (SAS, SARL, etc.)
• Duree: Maximum 99 years, renewable (Code de commerce art. L.210-9)
• Denomination sociale: The company name
• Siege social: Full physical address in France
• Objet social: Must be lawful and sufficiently detailed (Code civil art. 1833)
• Montant du capital social: At least EUR 1, expressed in euros
• Apports: Description of contributions — cash, in-kind, or industry
• Governance modalities: Identification of President (SAS, art. L.227-6) or Gerant (SARL, art. L.223-18)

SAS companies must additionally specify conditions for collective decisions under Code de commerce art. L.227-9. All bylaws must be in French under Loi n°94-665 (Loi Toubon) art. 1.

Source: Code de commerce art. L.210-2; L.227-9; L.223-14; Code civil art. 1833; Loi n°94-665 art. 1

The costs for registering a Swedish aktiebolag (AB) consist of government fees plus mandatory share capital:

• Bolagsverket registration fee (e-service): SEK 1,900 — requires BankID or Freja eID+
• Bolagsverket registration fee (paper): SEK 2,200 — no BankID required, used by foreign founders
• Share capital (privat AB): SEK 25,000 minimum, held in a segregated bank account until registration (Aktiebolagslagen (ABL) Ch. 1 Section 14)
• UBO declaration (e-service): SEK 0 for first registration; SEK 250 for paper filing (Lag 2017:631)
• Skatteverket registrations (F-skatt, VAT, employer): SEK 0

For a Swedish-resident founder, the total is approximately SEK 26,900. For a foreign founder using paper filing, additional costs may include bank fees (SEK 0-2,000) and formation agent fees (SEK 5,000-15,000 for a shelf company).

Source: Aktiebolagslagen (ABL) 2005:551 Ch. 1 Section 14; Lag 2017:631

Timeline varies significantly based on the founder's access to Swedish banking infrastructure:

• Swedish-resident founder with BankID: 2-3 weeks via the e-service at verksamt.se, with the AB ready to invoice in 3-6 weeks total
• Foreign founder with an EEA bank relationship: 6-10 weeks (paper Bolagsverket filing + EEA bankintyg translated to Swedish)
• Foreign founder using a shelf company (lagerbolag): 1-2 weeks via a Swedish formation agent, but higher cost (SEK 5,000-15,000 on top of fees)
• Foreign founder, greenfield with agent: 8-12 weeks

The slowest step is obtaining the bankintyg (bank certificate). Under ABL Ch. 2 Section 23, share capital must be deposited in a Swedish or EEA bank, and the bankintyg must be less than 2 months old at the date Bolagsverket receives the application. The registration must be filed within 6 months of signing the stiftelseurkund (ABL Ch. 2 Section 22).

Source: ABL 2005:551 Ch. 2 Sections 22-23; Ch. 8 Section 9

Most small ABs do not need an auditor. Under ABL Ch. 9 Section 1, a privat AB is exempt from the auditor requirement if it does not exceed more than one of the following thresholds in each of the last two financial years:

• Average employees: 3
• Balance sheet total: SEK 1.5 million
• Net turnover: SEK 3 million

However, for newly formed ABs, the exemption requires that the bolagsordning (articles of association) includes an explicit enabling clause opting out of audit. Without this clause, the company defaults to "auditor required." If an auditor is needed, fees typically start at SEK 5,000+ annually.

Source: Aktiebolagslagen (ABL) 2005:551 Ch. 9 Section 1; Revisionslagen 1999:1079

This triggers one of the most critical obligations in Swedish company law. Under ABL Ch. 25 Section 13, if half or more of the registered share capital is lost:

• The board must immediately prepare a control balance sheet (kontrollbalansrakning)
• A control meeting (kontrollstamma) must be convened within 8 months
• If equity is not restored at a second control meeting, the AB must be put into liquidation

The personal liability consequence is severe: Failing to follow this procedure exposes directors to personal liability for all company debts incurred after the trigger date. The limited liability shield evaporates if the kontrollbalansrakning procedure is not followed. Additionally, the annual report must be filed with Bolagsverket within 7 months of year-end; late filing starts at a SEK 5,000 fine that escalates.

Source: Aktiebolagslagen (ABL) 2005:551 Ch. 25 Section 13; Arsredovisningslagen 1995:1554

Under ABL Ch. 8 Section 9, at least half of the directors and deputy directors must be resident in the EEA, unless Bolagsverket grants a dispens (exemption). Additional board requirements include:

• A privat AB must have at least one director (styrelseledamot) — ABL Ch. 8 Section 1
• If the board has fewer than three directors, at least one deputy director (suppleant) is required — ABL Ch. 8 Section 1
• The CEO (VD) must also be EEA-resident unless dispens is granted — ABL Ch. 8 Section 36
• Director terms are set by the bolagsordning, with a maximum of 4 years — ABL Ch. 8 Section 12

If you are a sole founder outside the EEA, you have three options: (1) appoint an EEA-resident co-director or deputy, (2) apply for dispens from Bolagsverket, or (3) use a Swedish formation agent who provides a nominal director.

Source: Aktiebolagslagen (ABL) 2005:551 Ch. 8 Sections 1, 9, 12, 36

Forming a German GmbH involves several cost components:

• Minimum share capital: EUR 25,000 (GmbHG Section 5, paragraph 1). At least EUR 12,500 (50%) must be paid in before registration
• Notary fees: EUR 500-1,050 total for a standard GmbH (regulated by the Gerichts- und Notarkostengesetz, GNotKG)
• Court fee (Amtsgericht): EUR 150 for new GmbH registration
• Trade registration (Gewerbeanmeldung): EUR 15-65 depending on municipality (Gewerbeordnung Section 14)
• IHK annual membership: EUR 150-500 basic fee for small companies (mandatory under IHK-Gesetz)

For a UG (haftungsbeschrankt) — the low-capital variant — minimum capital drops to EUR 1 (GmbHG Section 5a), notary fees are reduced to EUR 150-300 using the Musterprotokoll, and the court fee remains EUR 150. Total UG formation costs are typically EUR 400-1,200 versus EUR 800-2,500 for a standard GmbH.

Source: GmbHG Section 5 paragraph 1; Section 5a; GNotKG; Gewerbeordnung Section 14

This is one of the most serious personal risks for a GmbH managing director (Geschaftsfuhrer). Under Section 15a of the Insolvenzordnung (InsO):

• The managing director must file for insolvency without undue delay, and no later than 3 weeks after the company becomes illiquid (zahlungsunfahig)
• If the company is over-indebted (uberschuldet), the deadline is 6 weeks
• Failure to file on time is a criminal offense punishable by imprisonment of up to 3 years (Section 15a paragraph 4 InsO)

Beyond criminal liability, the managing director faces personal civil liability under GmbHG Section 43 paragraph 2 for damages. The managing director is also personally liable for unpaid company taxes (Abgabenordnung Section 69) and unpaid social security contributions.

Source: Insolvenzordnung (InsO) Section 15a; GmbHG Section 43 paragraph 2; Abgabenordnung Section 69

Every GmbH must prepare and publish annual financial statements. The requirements vary by company size (HGB Section 267):

• Preparation deadline: Within 3 months of fiscal year-end for large companies, or 6 months for small companies (HGB Section 264 paragraph 1)
• Publication: Filed electronically with the Bundesanzeiger within 12 months after fiscal year-end

Publication scope depends on size classification:

• Micro (up to EUR 350,000 assets / EUR 700,000 revenue / 10 employees): Balance sheet only
• Small (up to EUR 7.5M assets / EUR 15M revenue / 50 employees): Abbreviated balance sheet and notes
• Medium (up to EUR 25M assets / EUR 50M revenue / 250 employees): Abbreviated income statement, balance sheet, notes
• Large: Full financial statements with auditor's report

Penalty for non-filing: A coercive fine (Ordnungsgeld) of at least EUR 2,500 is imposed automatically without prior warning (HGB Section 325).

Source: HGB Section 264 paragraph 1; Section 267; Section 325

The UG (haftungsbeschrankt), introduced by the MoMiG reform of 2008, is a variant of the GmbH — not a separate legal form. Key differences:

• Minimum capital: GmbH requires EUR 25,000 (GmbHG Section 5); UG requires as little as EUR 1 (GmbHG Section 5a)
• Capital payment: GmbH must pay in at least 50% upfront; UG must pay 100% in cash before registration — no in-kind contributions permitted (GmbHG Section 5a paragraph 2)
• Mandatory profit retention: The UG must allocate 25% of annual net profit to a statutory reserve until the reserve plus share capital reaches EUR 25,000 (GmbHG Section 5a paragraph 3)
• Name requirement: UG must use "Unternehmergesellschaft (haftungsbeschrankt)" or "UG (haftungsbeschrankt)" — the abbreviation "UG" alone is not permitted

Choose the UG for low-budget startups testing a concept. Choose the GmbH for established businesses where credibility with banks, suppliers, and customers matters.

Source: GmbHG Section 5; Section 5a; Section 2 paragraph 1a; MoMiG

Since August 2021, all German legal entities must actively report their beneficial owners to the Transparenzregister. A beneficial owner is any natural person who:

• Ultimately owns or controls more than 25% of the share capital or voting rights, OR
• Otherwise exercises control over the company

The notification must include: full name, date of birth, place of residence, nature and extent of the beneficial interest, and all nationalities held.

Penalties for non-compliance are substantial:

• Standard violations: fines up to EUR 150,000
• Serious, repeated, or systematic violations: fines up to EUR 1,000,000

Updates to the Transparenzregister must be filed within a reasonable time of any change in beneficial ownership.

Source: Geldwaschegesetz (GwG); EU Anti-Money Laundering Directive (EU) 2015/849

The Societas Europaea (SE) is the only fully supranational company form available in the EU, governed by Council Regulation (EC) No 2157/2001. It can only be formed through one of five methods (Article 2):

• Merger: Two or more public limited companies from at least two different member states
• Holding company: Two or more public or private limited companies from at least two different member states
• Subsidiary: Two or more companies from at least two different member states
• Conversion: A public limited company with a subsidiary in another member state for at least two years
• Subsidiary of an existing SE

Key requirements:

• Minimum capital: EUR 120,000 (Article 4(2))
• Registered office: Must be in the member state where it has its central administration (Article 7)
• Employee involvement: Mandatory negotiations under Directive 2001/86/EC
• Governance choice: Two-tier or one-tier board regardless of member state — Articles 38-51

Source: Council Regulation (EC) No 2157/2001 Articles 2, 4(2), 7, 38-51; Directive 2001/86/EC

The choice between a branch and a subsidiary has fundamental legal, tax, and liability consequences:

• Branch: Not a separate legal entity — an extension of the parent company. The parent is directly liable for all branch obligations. Registration governed by Directive (EU) 2017/1132, Title I, Chapter III.
• Subsidiary: A separate legal entity formed under host state law, with its own capital and liability. Parent's liability generally limited to its capital contribution.

Tax treatment differs significantly:

• Branches are treated as "permanent establishments" under applicable double tax treaties (OECD Model, Article 5)
• Subsidiaries are separate taxpayers. Dividends to the parent are generally exempt from withholding tax under the Parent-Subsidiary Directive (Directive 2011/96/EU) if the parent holds at least 10% of capital

For most operating businesses seeking local credibility and liability isolation, a subsidiary is preferred.

Source: TFEU Articles 49, 54; Directive (EU) 2017/1132; Directive 2011/96/EU

Under the EU Anti-Money Laundering framework (Directive (EU) 2015/849 as amended by Directive (EU) 2018/843), all member states must ensure violations carry effective, proportionate, and dissuasive penalties:

• Credit institutions: Maximum administrative fines of at least EUR 5,000,000 or 10% of annual turnover (whichever is higher)
• Other obliged entities: Maximum fines of at least EUR 1,000,000
• Criminal penalties: Money laundering offenses carry a maximum imprisonment of at least 4 years under Directive (EU) 2018/1673

The new Anti-Money Laundering Regulation (EU) 2024/1624, taking direct effect from July 10, 2027, will replace the directive framework. A new Anti-Money Laundering Authority (AMLA) based in Frankfurt am Main will begin direct supervision from 2028.

Source: Directive (EU) 2015/849; Directive (EU) 2018/843; Regulation (EU) 2024/1624

The EU VAT system (Council Directive 2006/112/EC) provides several registration options:

• Standard rates range from 17% (Luxembourg) to 27% (Hungary), with a minimum of 15% (VAT Directive Article 97)
• One-Stop Shop (OSS): Since July 1, 2021, businesses can register for VAT in a single member state and file quarterly returns covering all B2C supplies across the EU
• Import One-Stop Shop (IOSS): For distance sales of imported goods valued up to EUR 150

You still need separate VAT registration if you:

• Hold goods in warehouses in another member state
• Make B2B supplies not covered by the reverse charge mechanism
• Make intra-EU acquisitions exceeding EUR 10,000 per year

The ViDA (VAT in the Digital Age) directive will harmonize e-invoicing requirements from 2028-2030.

Source: Council Directive 2006/112/EC Article 97; OSS Regulation; ViDA Directive

Since the transposition of Directive (EU) 2019/2121, companies have a harmonized framework for cross-border conversions while retaining legal personality. The procedure involves 7 steps:

• Step 1: Draft terms of conversion prepared by management
• Step 2: Report to members and employees on legal and economic aspects
• Step 3: Independent expert report (unless waived by unanimous shareholder vote)
• Step 4: Member approval at general meeting by at least two-thirds majority
• Step 5: Pre-conversion certificate from the departure member state
• Step 6: Scrutiny by the destination member state
• Step 7: Registration in destination state and removal from departure state register

The directive includes anti-abuse provisions — member states may refuse the certificate if the conversion is an artificial arrangement. This builds on CJEU case law including Polbud (C-106/16, 2017).

Source: Directive (EU) 2019/2121; Directive (EU) 2017/1132; CJEU C-106/16 (Polbud, 2017)

Under the Renters' Rights Act 2025, the only lawful route to a rent increase is a Section 13 notice under the Housing Act 1988. Contractual escalator clauses are unenforceable.

• Maximum frequency: Once every 12 months
• Notice required: At least 2 months before the new rent takes effect
• Tenant challenge: The tenant may apply to the First-tier Tribunal (Property Chamber) under Section 14 of the Housing Act 1988, which will set the rent at the open-market level

There is no statutory cap on the percentage increase, but the Tribunal commonly reduces excessive increases to market rate.

Source: Renters' Rights Act 2025; Housing Act 1988, s.13, s.14

Under the Housing Act 2004, s.213-215A, every tenancy deposit must be protected in a government-approved scheme and the Prescribed Information served on the tenant within 30 calendar days of receipt.

• Penalty for non-compliance: The tenant may claim 1x to 3x the deposit amount in compensation (Housing Act 2004, s.214)
• Possession restriction: The landlord is prevented from seeking possession on certain Section 8 grounds until the deposit is properly protected
• Deposit cap: 5 weeks' rent if annual rent is below £50,000; 6 weeks' rent if £50,000 or more (Tenant Fees Act 2019, Schedule 1)

The three approved schemes are: Deposit Protection Service (DPS), MyDeposits, and Tenancy Deposit Scheme (TDS).

Source: Housing Act 2004, s.213-215A; Tenant Fees Act 2019, Schedule 1

From 1 May 2026, Section 21 of the Housing Act 1988 is repealed by Section 2 of the Renters' Rights Act 2025. Possession can only be obtained via Section 8 with a specified ground from the revised Schedule 2 (37 grounds total).

• Ground 1A (sale): Mandatory, 4 months' notice — cannot be used in the first 12 months
• Ground 1 (landlord/family occupation): Mandatory, 4 months' notice
• Ground 8 (rent arrears): Mandatory, 4 weeks' notice — requires 3+ months' arrears at both notice and hearing dates
• Ground 14 (anti-social behaviour): Discretionary, immediate/nil notice

The process requires: serving a Section 8 notice, waiting the notice period, applying to County Court for a possession order (court fee: £355), and if needed, a warrant of possession.

Source: Renters' Rights Act 2025, s.2, s.8 + Sch. 2; Housing Act 1988, Schedule 2

Under the Renters' Rights Act 2025 and the Deregulation Act 2015, a landlord must provide the following pre-tenancy pack:

• How to Rent guide (current version) — Section 21A Housing Act 1988
• Energy Performance Certificate (EPC), minimum band E — Energy Efficiency Regulations 2015
• Gas Safety Certificate (CP12) if gas appliances present — Gas Safety Regulations 1998, Reg. 36 (annual, cost £60–£120)
• Electrical Installation Condition Report (EICR) — Electrical Safety Standards Regulations 2020 (every 5 years, cost £150–£300)
• Smoke and CO alarm declaration — Smoke and Carbon Monoxide Alarm Regulations 2015

Failure to provide these documents restricts possession rights. Local councils may issue penalty notices up to £5,000 for smoke/CO alarm non-compliance and up to £30,000 for selective licensing violations.

Source: Renters' Rights Act 2025; Gas Safety Regulations 1998, Reg. 36; Electrical Safety Standards Regulations 2020

Statutory and quasi-statutory costs for a compliant rental property in England include:

• EPC: £60-£120 (valid 10 years)
• Gas Safety Certificate (CP12): £60-£120 (valid 12 months — annual renewal required)
• EICR: £150-£300 (valid 5 years)
• Smoke/CO alarms: £20-£60 each (one-off plus testing)
• Selective licence (where required): £500-£1,200 (valid 5 years)
• HMO licence (5+ persons in 2+ households): £500-£1,500 (valid 5 years)
• Deposit protection: Free (custodial scheme)

If eviction becomes necessary, the County Court possession application costs £355, plus bailiff fees if required.

Source: Energy Efficiency Regulations 2015; Gas Safety Regulations 1998; Electrical Safety Standards Regulations 2020; Tenant Fees Act 2019

Under F.S. § 83.49, Florida sets no statutory cap on the dollar amount of a security deposit. However, the statute strictly regulates how the deposit is held. The landlord must choose one of three holding methods:

• Option (a): Separate non-interest-bearing account in a Florida banking institution
• Option (b): Separate interest-bearing account, paying tenant at least 75% of the annualized average interest rate OR 5% per year simple interest
• Option (c): Surety bond filed with the clerk of the county court

Landlords with 5 or more dwelling units must provide written disclosure within 30 days of receipt, including the depository name, account type, and interest rate. The deposit must be held in a Florida banking institution.

Source: Florida Statutes § 83.49(1)-(3)

Under F.S. § 83.56(3), you must serve a 3-day written notice to pay rent or quit. The 3 days are calculated excluding Saturday, Sunday, and legal holidays (F.S. § 110.117). This is the single most common ground on which Florida eviction filings are dismissed.

• After the 3-day period expires: File an eviction complaint under F.S. § 83.59 in county court
• Filing fee: $185 plus clerk surcharges
• Service of process: $40-$100 per defendant
• Uncontested eviction timeline: 3-4 weeks from notice to writ of possession
• Contested eviction timeline: 6-10 weeks

Self-help eviction is prohibited under § 83.67 — damages for violation are actual damages or three months' rent, whichever is greater, plus attorney's fees.

Source: Florida Statutes § 83.56(3), § 83.59, § 83.67

Under F.S. § 83.49(3), the return timeline depends on whether you intend to claim against the deposit:

• No claim: Return the full deposit with any required interest within 15 days after termination
• With claim: Send written notice by certified mail to the tenant's last known address within 30 days, itemizing the claim. The tenant then has 15 days to object in writing

Critical penalty: If you fail to send the 30-day notice, you forfeit the right to claim and must return the full deposit (§ 83.49(3)(a)). Bad-faith retention subjects the landlord to attorney's fees and damages.

If a tenant holds over after the lease term ends without consent, the landlord may recover double rent for the holdover period under § 83.58.

Source: Florida Statutes § 83.49(3), § 83.58

If your property is in an HOA-governed community, two things change under F.S. Chapter 720:

• Recorded covenants bind the tenant: The HOA's declaration of covenants (CC&Rs) imposes use restrictions enforceable against the occupant, not just the owner
• Lease approval: F.S. § 720.3055 may give the HOA authority to approve leases and charge a transfer fee (typically $0-$150). You must obtain HOA approval before the tenant takes occupancy

If you lease without HOA approval, the HOA can fine you, deny gate access, refuse parking decals, and pursue enforcement against the owner. The HOA approval process typically takes 7-30 days.

Source: Florida Statutes Chapter 720, § 720.3055

Florida notice periods for terminating a periodic tenancy are set by F.S. § 83.57:

• Year-to-year: At least 60 days before end of any annual period
• Month-to-month: At least 30 days before end of any monthly period
• Week-to-week: At least 7 days before end of any weekly period

For non-rent breaches, notice tracks under § 83.56 are:

• Curable violation: 7-day notice to cure (§ 83.56(2)(b)). If the same conduct recurs within 12 months, no second cure required
• Non-curable violation: 7-day notice to vacate with no cure right (§ 83.56(2)(a))

For fixed-term leases, F.S. § 83.575 allows the lease to require up to 60 days prior notice of non-renewal from the tenant.

Source: Florida Statutes § 83.56, § 83.57, § 83.575, § 83.48

Under GOL §7-108(1-a), as amended by the Housing Stability and Tenant Protection Act of 2019 (HSTPA), the maximum security deposit is one month's rent for all residential leases in New York State.

• No additional deposits permitted: No pet deposit, key deposit, cleaning deposit, or "last month's rent" in advance
• Holding requirement: Under GOL §7-103, deposits must be held in trust. Buildings with 6+ units must place the deposit in an interest-bearing account at a NY bank
• Return deadline: Within 14 days of tenant move-out, with an itemized statement of any deductions (GOL §7-108(1-a)(e))
• Penalty for violation: Full deposit return plus double damages for willful non-compliance (GOL §7-108(1-a)(g))

Source: NY General Obligations Law §7-103, §7-108(1-a); HSTPA L.2019, c.36

Under post-HSTPA RPAPL §711(2), you must serve a 14-day written demand for rent (increased from 3 days pre-HSTPA). If the tenant pays during those 14 days, you cannot proceed with eviction.

• Filing fee: $45 (non-payment proceeding) or $95 (holdover proceeding) in NYC Housing Court
• Process service: $50-$150 per tenant
• Hearing wait: 4-8 weeks
• Court may stay warrant: Up to 1 year for good cause under RPAPL §753
• Total typical timeline: 6-12 months from notice to physical removal
• Total typical landlord cost: $2,000-$7,500

Self-help eviction is a Class A misdemeanor under RPAPL §768.

Source: RPAPL §711(2), §749, §753, §768; HSTPA L.2019, c.36

The answer depends on whether the apartment is free-market or rent-stabilized:

• Free-market apartments: No statutory cap — market-determined. However, HSTPA still controls deposits (1 month max), fees (application fee max $20, late fee max $50 or 5%), and notice periods
• Rent-stabilized apartments (~1 million units in NYC): Governed by the annual NYC Rent Guidelines Board (RGB) order. RGB Order #57 sets increases at 2.75% for 1-year leases and 5.25% for 2-year leases

For rent-stabilized units, the renewal lease must be offered between 150 and 90 days before lease expiration using DHCR Form RTP-8. Failure to register the unit annually with DHCR can result in rent freeze and treble damages for overcharges under NYC Admin Code §26-516.

Source: NYC Admin Code §26-511(c)(4), §26-516; RGB Order #57; RPL §238-a

NYC landlords must provide multiple mandatory disclosures:

• Bedbug history disclosure (NYC Admin Code §26-2120): HPD Form CDBBH disclosing the building's bedbug infestation history for the past year
• Window guard notice (24 RCNY §12-10): Must be provided annually; window guards required if any child age 10 or younger lives in the apartment
• Lead paint disclosure (42 USC §4852d + NYC Local Law 1): Required for all pre-1978 buildings
• Sprinkler system disclosure (RPL §231-a): Must disclose presence or absence
• Rent-stabilized rider (RA-LR1): Mandatory under 9 NYCRR §2522.5(c)(1) for all rent-stabilized leases

Application fees are capped at $20 and late fees at $50 or 5% of monthly rent, whichever is less (RPL §238-a).

Source: NYC Admin Code §26-2120; 24 RCNY §12-10; 42 USC §4852d; RPL §231-a, §238-a

Rent overcharges on rent-stabilized apartments carry severe penalties under NYC Admin Code §26-516:

• Treble damages (three times the overcharge amount) for willful overcharges
• Lookback period: Extended to 6 years under HSTPA (previously 4 years)
• Annual DHCR registration: Each unit must be registered annually (fee: $20/unit). Failure to register can result in the rent being frozen at the last registered amount
• Preferential rent lock: Under HSTPA, if you offered rent below the legal regulated rent, you can no longer revoke it at renewal (RSL §26-511(c)(14))
• MCI increases capped: Major Capital Improvement increases capped at 2% annually, expiring after 30 years
• IAI increases capped: Individual Apartment Improvement increases capped at $15,000 over 15 years

Source: NYC Admin Code §26-516; RSL §26-511(c)(6-a), (c)(13), (c)(14); HSTPA L.2019, c.36

Bond caps vary by state and are strictly enforced. The bond must be lodged with the state-run bond authority — it is unlawful for a landlord to retain the bond personally.

• NSW: Maximum 4 weeks' rent (Residential Tenancies Act 2010 (NSW), s.159(1)(a)). Lodged with NSW Fair Trading within 10 working days
• VIC: Maximum 1 month's rent where rent is A$900/week or less (Residential Tenancies Act 1997 (Vic), s.31). Lodged with RTBA within 10 business days
• QLD: Maximum 4 weeks' rent where rent is A$700/week or less (Residential Tenancies and Rooming Accommodation Act 2008 (Qld), s.146). Lodged with RTA within 10 days

Application fees are prohibited in all three states.

Source: Residential Tenancies Act 2010 (NSW), s.159; Residential Tenancies Act 1997 (Vic), s.31; RTRAA 2008 (Qld), s.146

All three major states cap rent increases at once per 12 months:

• NSW: Once per 12 months with at least 60 days' written notice (Residential Tenancies Act 2010 (NSW), s.41)
• VIC: Once per 12 months with at least 60 days' written notice on the prescribed form (Residential Tenancies Act 1997 (Vic), s.44-45)
• QLD: Once per 12 months with at least 2 months' written notice (RTRAA 2008 (Qld), s.93(1A), s.93(2))

There is no statutory cap on the percentage of increase in any of these states. However, tenants may challenge excessive increases through the relevant state tribunal (NCAT/VCAT/QCAT).

Source: NSW RTA 2010, s.41; VIC RTA 1997, s.44-45; QLD RTRAA 2008, s.93

Urgent repairs include burst water service, gas leak, dangerous electrical fault, blocked or broken toilet, serious roof/storm damage, or any fault making the property unsafe. If the landlord fails to act:

• NSW: Tenant may arrange and recover up to A$1,000 (Residential Tenancies Act 2010 (NSW), s.62)
• VIC: Renter may arrange and recover up to A$2,500 (Residential Tenancies Act 1997 (Vic), s.72-73)
• QLD: Tenant may arrange emergency repairs up to 4 weeks' rent equivalent (RTRAA 2008 (Qld), s.214)

In Victoria, renting out a property below the 14 minimum standards prescribed in Schedule 4 of the Residential Tenancies Regulations 2021 is a criminal offence under s.65A.

Source: NSW RTA 2010, s.62; VIC RTA 1997, s.72-73, s.65A; QLD RTRAA 2008, s.214

From 19 May 2025, NSW landlords can no longer end a tenancy "without grounds." The Residential Tenancies Amendment Act 2024 (NSW) inserted s.84A requiring a prescribed reason:

• Sale of property: 30 days' notice (s.85)
• Owner moving in: Prescribed reason under s.84A
• Demolition/renovation: Prescribed reason under s.84A
• Non-payment of rent: 14-day breach notice where rent is 14+ days unpaid (s.88)

Victoria adopted the same approach in March 2021 (s.91ZZ) and Queensland in October 2022. For tenant-initiated termination: NSW requires 14 days' notice at end of fixed term (s.97) or 21 days for periodic (s.96).

Source: Residential Tenancies Act 2010 (NSW), s.84A, s.85, s.88, s.96, s.97

Each state defines mandatory minimum standards a rental property must meet before a tenant moves in:

• NSW: 7 standards under Residential Tenancies Regulation 2019, cl 16 + Schedule 1 — structurally sound, adequate light, ventilation, cooking facilities, functioning bathroom/toilet, hot/cold water
• VIC: 14 categories under Residential Tenancies Regulations 2021, Schedule 4 — including lockable doors, electrical safety switch, 2-burner stove, heating in living area, mould-free, vermin-free. Renting below standard is a criminal offence (s.65A)
• QLD: Minimum housing standards under Residential Tenancies Regulation 2009, Part 1A — applicable from 1 September 2024

A condition report is mandatory in all three states at the start of the tenancy.

Source: NSW Residential Tenancies Regulation 2019, cl 16; VIC Residential Tenancies Regulations 2021, Schedule 4; QLD RTRAA Regulation 2009, Part 1A

Ontario's deposit rules are among the most restrictive in the world. Under RTA s.106, only last month's rent (LMR) equal to one month's rent is permitted. No other deposit is lawful:

• No security deposit — unlike BC and Alberta
• No damage deposit, cleaning deposit, or pet deposit
• Key deposit: Permitted under RTA s.105, but only equal to the actual replacement cost of the key (typically CAD $5-$50), and fully refundable
• Interest: Landlord must pay annual interest on LMR equal to the rent guideline rate — 2.1% for 2026 (RTA s.106(6))

In BC, security deposit is max half a month's rent plus an additional half month's pet damage deposit (RTA s.19). In Alberta, max one month's rent in an interest-bearing trust account (RTA s.44, s.46).

Source: Ontario RTA 2006, s.105, s.106, s.108; BC RTA 2002, s.19; Alberta RTA 2004, s.44, s.46

Rent increase rules vary dramatically between the three major provinces:

• Ontario: Maximum increase is the annual guideline — 2.1% for 2026. Notice: Form N1, 90 days before the increase takes effect (RTA s.116). Above-guideline increases require Landlord and Tenant Board approval under s.126
• BC: Maximum increase is 3.0% for 2026. Notice: 3 months before the increase (RTA s.42)
• Alberta: No rent cap — market-determined. Notice: 12 months for periodic tenancies (RTA s.14(1))

All three provinces restrict increases to once per 12 months. In Ontario, using informal notice instead of the prescribed Form N1 makes the increase invalid.

Source: Ontario RTA 2006, s.116, s.119, s.126; BC RTA 2002, s.42; Alberta RTA 2004, s.14

Under BC RTA s.49.2 (as amended in 2021), "renovictions" are heavily regulated:

• Permits required: Landlord must have permits in hand before serving notice
• Work cannot be done with tenant in place: Must demonstrate this is impossible
• Notice period: 4 months via Form 32
• Compensation: Landlord must pay tenant one month's rent
• Right of first refusal: Tenant may request the right to return at the same rent
• Penalty for non-compliance: Damages of up to 12 months' rent under s.51.4

In Ontario, renovation eviction requires Form N13 with 120 days' notice plus compensation (RTA s.50). Self-help eviction is illegal in all three provinces.

Source: BC RTA 2002, s.49.2, s.51.4; Ontario RTA 2006, s.50

The requirement depends on the province:

• Ontario: Yes — mandatory. Since 30 April 2018, landlords must use the prescribed Standard Form of Lease (Form 2229E) under RTA s.12.1. If the landlord fails to provide it within 21 days of a tenant's written request, the tenant may withhold one month's rent (s.12.1(6))
• BC: The RTB-1 form is the standard Residential Tenancy Agreement. While not strictly mandatory, it ensures compliance with RTA s.13
• Alberta: No mandatory form. RTA s.13-18 recognizes oral, written, or implied agreements

A lease referencing the wrong province's law is enforceable as a contract, but tenants and tribunals will apply the correct provincial RTA regardless.

Source: Ontario RTA 2006, s.12.1; BC RTA 2002, s.13; Alberta RTA 2004, s.13-18

The Ontario eviction process under the Residential Tenancies Act, 2006 follows a strict sequence:

• Step 1: Serve the appropriate Notice form — N4 for non-payment (14 days, s.59), N12 for landlord's own use (60 days + 1 month's compensation, s.48), N13 for renovation (120 days + compensation, s.50)
• Step 2: Wait the full notice period
• Step 3: File Application L1 or L2 with the Landlord and Tenant Board. Filing fee: CAD $186
• Step 4: Attend LTB hearing (typical wait: 4-8 weeks)
• Step 5: Obtain eviction order
• Step 6: Sheriff enforces (4-12 weeks after order)

"No pets" clauses in Ontario leases are void under RTA s.14. Self-help eviction is a criminal offence (s.234).

Source: Ontario RTA 2006, s.14, s.48, s.50, s.59, s.76, s.234

The Residential Tenancies (Healthy Homes Standards) Regulations 2019 impose five mandatory standards on all private rental properties. From 1 July 2025, full compliance is required on day one of any new or renewed tenancy.

• Heating: Fixed heater in main living room capable of reaching 18°C (reg 5-9)
• Insulation: Ceiling R2.9 (North Island) / R3.3 (South Island); underfloor R1.3 where accessible (reg 12-17)
• Ventilation: Openable windows (at least 5% of floor area) in habitable rooms; extractor fans in kitchen and bathroom (reg 18-21)
• Moisture ingress & drainage: Adequate drainage; ground moisture barrier where sub-floor has bare earth (reg 22-25)
• Draught stopping: Block unreasonable gaps; close unused open fireplaces (reg 26)

Exemplary damages for non-compliance are up to NZ$7,200 per breach (Schedule 1A). A Healthy Homes assessment typically costs NZ$250-500.

Source: Residential Tenancies (Healthy Homes Standards) Regulations 2019, reg 5-26; RTA 1986, Schedule 1A

Under Residential Tenancies Act 1986:

• Standard bond: Maximum 4 weeks' rent (s.18(1))
• Pet bond (from 1 December 2025): Additional up to 2 weeks' rent (s.49AA)
• Total possible with pet: Up to 6 weeks' rent
• Rent in advance: Maximum 2 weeks (s.23)
• Letting fees: Absolutely prohibited (s.17) — breach attracts exemplary damages up to NZ$1,000

The bond must be lodged digitally with Tenancy Services within 23 working days of receipt (s.19(1)). Late lodgement attracts exemplary damages up to NZ$1,000. Bond lodgement is free.

Source: Residential Tenancies Act 1986, s.17, s.18, s.19, s.23, s.49AA

The Residential Tenancies Amendment Act 2024 introduced a structured pet regime effective 1 December 2025:

• Tenant must request in writing to keep a pet (s.49AA)
• Landlord must respond within 21 days stating approval or refusal with reasons (s.49AC)
• Refusal must be on reasonable grounds — e.g. body corporate rules, property unsuitable for the type of pet. A blanket "no pets" refusal is no longer permitted
• Pet bond: Landlord may require an additional bond of up to 2 weeks' rent (s.49AB)
• Reasonable conditions: Landlord may attach conditions such as carpet cleaning at end of tenancy (s.49AD)

Source: Residential Tenancies Act 1986, s.49AA-49AD (Residential Tenancies Amendment Act 2024)

Termination rules were significantly changed by the Residential Tenancies Amendment Act 2024 (effective 30 January 2025):

• Tenant ending periodic: 21 days' written notice (s.47(1))
• Landlord no-cause termination: 90 days' written notice (s.50A — reinstated 30 January 2025)
• Landlord — sale or owner-occupation: 42 days' notice (s.51(2)(d))
• Family violence (tenant): 2 days' notice with qualifying evidence (s.56A)
• Fixed-term tenancy: Automatically converts to periodic unless either party gives notice between 21 and 90 days before the end date (s.60A)

Tenancy Tribunal filing fee is NZ$20.44 + GST.

Source: Residential Tenancies Act 1986, s.47, s.50A, s.51, s.56A, s.60A

Under Residential Tenancies Act 1986, s.13A, the agreement must be in writing and given to the tenant before the tenancy starts. Required contents include:

• Full names and contact details of landlord and tenant
• Address of premises and landlord's address for service
• Whether fixed-term or periodic; if fixed-term, the end date
• Bond amount and lodgement details
• Rent amount, frequency, payment method
• Inventory of chattels provided
• Healthy Homes Compliance Statement — separately signed (s.13A(1B))
• Insurance Information Statement — whether landlord has insurance and the excess amount (s.13A(1C)). Tenants are liable for intentional/careless damage only up to the insurance excess or 4 weeks' rent if no insurance (s.49B)

A verbal-only agreement is unlawful. The Tenancy Tribunal hears disputes up to NZ$100,000 (s.85).

Source: Residential Tenancies Act 1986, s.13A, s.49B, s.85

French residential leases for a tenant's principal residence are governed by Loi n°89-462 du 6 juillet 1989 and come in three regimes:

• Bail nu (unfurnished): Minimum term 3 years (private landlord) or 6 years (legal entity) — art. 10. Security deposit: max 1 month's rent — art. 22
• Bail meuble (furnished): Minimum term 1 year (9 months for students) — art. 25-7. Security deposit: max 2 months' rent — art. 25-6. Must include all 11 categories of furniture per Decret n°2015-981
• Bail mobilite: Term 1-10 months, non-renewable — art. 25-13. Security deposit: prohibited — art. 25-14. Tenant must be eligible (student, intern, trainee) — art. 25-12

If a furnished lease does not include the 11 mandatory furniture categories, the lease may be requalified as bail nu — extending the term to 3 years and reducing the deposit cap to 1 month.

Source: Loi n°89-462, art. 10, 22, 25-6, 25-7, 25-8, 25-12, 25-13, 25-14; Decret n°2015-981

Under Decret n°2015-1437 (taken under Loi 89-462 art. 22-2), landlords may request only a closed list of documents:

• 1 identity document
• 1 document showing professional activity
• 1 resource verification (3 last pay slips, OR last 2 tax notices, etc.)
• 1 document showing current domicile

Prohibited to request: medical records, criminal records, marital contracts, multiple guarantors when Visale already covers, foreign-language originals without translation.

Penalty for requesting forbidden documents: Criminal fine of EUR 3,000 (EUR 15,000 for a legal entity) under Loi 89-462 art. 1 al. 5.

Source: Loi n°89-462, art. 1 al. 5, art. 22-2; Decret n°2015-1437

Under Loi 89-462 art. 17 and Loi ELAN art. 140 (extended to 2026), cities implementing rent control include Paris, Lille, Lyon-Villeurbanne, Montpellier, Bordeaux, Pays Basque, and Grenoble. In these zones, the lease must mention three values:

• Loyer de reference (reference rent)
• Loyer de reference majore (+20% — the maximum)
• Loyer de reference minore (-30%)

Rent cannot exceed the loyer de reference majore. A complement de loyer (premium surcharge) is permitted under art. 17 al. 7 only for exceptional characteristics. The tenant has 3 months to challenge the complement.

For F/G-rated properties, rent has been frozen since 24 August 2022 (art. 17-2).

Source: Loi n°89-462, art. 17, 17-1, 17-2; Loi ELAN art. 140

The Loi Climat et Resilience 2021 (art. 160) introduced a progressive ban on renting energy-inefficient housing in metropolitan France:

• Since 24 August 2022: Class F and G rents are frozen
• From 1 January 2025: Class G housing prohibited from new leases or tacit renewals
• From 1 January 2028: Class F housing prohibited
• From 1 January 2034: Class E housing prohibited

For overseas territories: G prohibition starts 1 January 2028 and F starts 1 January 2031. A DPE diagnostic costs EUR 100-250 and is valid for 10 years. Renting a non-compliant property can be challenged under art. 6 (logement non decent).

Source: Loi Climat et Resilience 2021, art. 160; Loi n°89-462, art. 6, 17-2; Decret n°2023-796

Under Loi 89-462 art. 22, the deposit return timeline depends on the exit inspection:

• If exit etat des lieux is concordant (matches entry): Deposit must be returned within 1 month
• If exit etat des lieux is not concordant: Deposit must be returned within 2 months
• Automatic penalty for delay: Each month of delay triggers +10% of monthly rent as an automatic penalty (art. 22 al. 9)

The landlord may withhold reasonable amounts for tenant-attributable damage but must substantiate with invoices or estimates. If a huissier (commissaire de justice) is used for the inspection, the fee is capped at EUR 3/m2 (Decret n°2014-890). Deposit caps are: 1 month for bail nu, 2 months for bail meuble, and zero for bail mobilite.

Source: Loi n°89-462, art. 22, art. 3-2; Decret n°2014-890; Decret 87-712

Under the Immigration, Asylum and Nationality Act 2006, s.15-s.25, you must complete a right-to-work check before the employee starts work. There are two routes:

• Manual document check: Obtain the original document, verify it is genuine, and keep a dated, signed copy for the duration of employment plus 2 years
• Online check (share code): The worker generates a share code at gov.uk/prove-right-to-work. You enter it at gov.uk/view-right-to-work, then save the verification PDF

For employees with time-limited right to work (List B), a follow-up check is required when the right is due to expire.

Penalties for non-compliance: Civil penalty of up to £45,000 per worker for a first breach, and up to £60,000 for repeat breaches, plus possible criminal liability.

Source: Immigration, Asylum and Nationality Act 2006, s.15-s.25

Under Employment Rights Act 1996, s.1, you must provide a written statement of employment particulars on or before the employee's first day of work (a day-one right since 6 April 2020). This applies to both employees and workers.

The statement must include:

• Names of employer and employee (s.1(3)(a))
• Date employment began and continuous employment date (s.1(3)(b)-(c))
• Pay rate, pay interval, and working hours (s.1(4)(a)-(c))
• Holiday entitlement including public holidays (s.1(4)(d))
• Job title or description, place of work (s.1(4)(f), (h))
• Probation period details — duration and conditions (s.1(4)(b)(ii))
• Notice periods, pension, sickness, disciplinary/grievance procedures

Failure to provide a compliant statement can trigger a 2- or 4-week pay award under Employment Act 2002, s.38.

Source: Employment Rights Act 1996, s.1; Employment Act 2002, s.38

Under the National Minimum Wage Act 1998, the following hourly rates apply from 1 April 2026:

• National Living Wage (aged 21+): £12.71/hour
• 18-20 Year Old Rate: £10.85/hour
• 16-17 Year Old Rate: £8.00/hour
• Apprentice Rate: £8.00/hour

Deductions for uniforms, tools, or training cannot reduce pay below the NMW floor. Tips cannot count towards NMW under the Employment (Allocation of Tips) Act 2023.

Penalties: HMRC enforces compliance. Non-compliance triggers civil penalties of up to 200% of arrears and naming on the public list of NMW non-compliers.

Source: National Minimum Wage Act 1998; Minimum Wage Regulations (April 2026 rates)

The ACAS Code of Practice on Disciplinary and Grievance Procedures sets the procedural standard for handling dismissals. Employment tribunals must take it into account under TULRCA 1992, s.207A.

The Code requires six steps:

• Establish the facts of the case
• Inform the employee of the allegation
• Hold a meeting with the employee
• Allow the employee to be accompanied
• Decide on appropriate action
• Provide an opportunity to appeal

Failure to follow the Code can result in tribunal compensation being increased by up to 25%.

Note: Unfair dismissal protection generally requires 2 years' continuous service (ERA 1996, s.108), but automatically unfair dismissals (pregnancy s.99, whistleblowing s.103A, discrimination under Equality Act 2010 s.39) have no qualifying period and compensation is uncapped.

Source: ACAS Code of Practice; TULRCA 1992, s.207A; ERA 1996, s.94, s.108

Under the Pensions Act 2008, Part 1, every UK employer must auto-enrol "eligible jobholders" (aged 22 to State Pension age, earning above approximately £10,000/year) into a qualifying pension scheme.

• Minimum contributions: 8% of qualifying earnings total (employer minimum 3%, combined minimum 8%)
• Timing: Enrol within the auto-enrolment duties start date, plus any postponement period (maximum 3 months)
• Auto-enrolment letter: Must be issued within 6 weeks of duties start date
• Re-enrolment: Every 3 years for employees who previously opted out
• NEST (National Employment Savings Trust) is the most common public default scheme, with £0 setup cost

Employer's liability insurance is also mandatory under the Employers' Liability (Compulsory Insurance) Act 1969 — minimum £5 million cover, costing from approximately £60/year.

Source: Pensions Act 2008, Part 1; Employers' Liability (Compulsory Insurance) Act 1969

Under Employment Relations Act 2000, s.67A (as amended December 2023), all employers may now use 90-day probationary periods regardless of business size. However, the clause is invalid unless all of the following conditions are met:

• The probationary period clause must be in writing in the Individual Employment Agreement (IEA) — s.67A(2)
• The IEA must be signed before the employee starts work — s.67A(2)(a)
• The employee must not have previously been employed by you — s.67A(3)
• The probationary period must not exceed 90 days — s.67A(2)(b)
• You must have provided the employee a reasonable opportunity to seek independent advice before signing (typically 3-5 working days) — s.63A

If valid, the employee cannot bring a personal grievance for unjustified dismissal during the probation (s.67B). However, they retain all other grievance rights including discrimination and harassment claims.

Source: Employment Relations Act 2000, s.67A, s.67B, s.63A

Under the Minimum Wage Order 2026 (effective 1 April 2026), the following hourly rates apply:

• Adult rate: NZ$23.95/hour — applies to most employees aged 16+
• Starting-out rate: NZ$19.16/hour (80% of adult) — applies to 16-17-year-olds new to the workforce, and 18-19-year-olds on a benefit for 6+ months
• Training rate: NZ$19.16/hour (80% of adult) — applies to employees aged 20+ in approved industry training of at least 60 credits/year

There is no separate youth minimum wage for 16+ year-olds outside the starting-out criteria. After 6 months of continuous employment with one employer, a starting-out worker must move to the adult rate.

Source: Minimum Wage Act 1983; Minimum Wage Order 2026

Under Employment Relations Act 2000, s.65, every employment agreement must be in writing. The mandatory contents include:

• Names of employer and employee — s.65(2)(a)
• Description of the work to be performed — s.65(2)(b)
• Indication of where the employee will work — s.65(2)(c)
• Hours of work or arrangements relating to work times — s.65(2)(d)
• Wages or salary payable — s.65(2)(e)
• Plain-language explanation of dispute-resolution services — s.65(2)(f)
• Employee protection provision for restructuring — s.65(2)(g)

Before signing, you must allow a reasonable opportunity to seek independent advice (s.63A). Failure to comply with s.63A invalidates any 90-day probation clause.

Under s.130 ERA, every IEA must be produced to a Labour Inspector on demand. Failure is a penalty offence.

Source: Employment Relations Act 2000, s.65, s.63A, s.130

Sick Leave under Holidays Act 2003, s.65:

• After 6 months of continuous employment: 10 days paid sick leave per 12 months
• Unused sick leave carries over up to a maximum of 20 days (s.66)
• Employer may require a medical certificate only for absences of 3 or more consecutive calendar days (s.68)
• Sick leave may be used for the employee's own illness or to care for a spouse/partner, dependent child, or other dependent person

Bereavement Leave under Holidays Act 2003, s.69:

• 3 days paid leave per death of a spouse, parent, child, sibling, grandparent, grandchild, or spouse's parent
• 1 day paid leave per death of any other person where there is a significant connection

Family Violence Leave: After 6 months, 10 days paid leave per year (ss.72A-72H).

Source: Holidays Act 2003, s.65, s.66, s.68, s.69, ss.72A-72H

Under Employment Relations Act 2000, s.103, an employee may raise a personal grievance for unjustified dismissal, unjustifiable disadvantage, discrimination, sexual or racial harassment.

Time limits (s.114):

• Sexual harassment grievances: 12 months
• All other grievances: 90 days

The justification test (s.103A): A dismissal is justifiable only if a "fair and reasonable employer" could have done what you did, including:

• Properly investigating the issue
• Raising concerns with the employee before taking action
• Giving the employee a reasonable opportunity to respond
• Genuinely considering the employee's explanation

Dispute resolution path: Free mediation through Employment New Zealand (4-8 weeks), then ERA investigation meeting (3-6 months), then ERA determination. Appeal to Employment Court within 28 days.

Costs: ERA application fee is NZ$71.56 + GST. Mediation is free.

Source: Employment Relations Act 2000, s.103, s.103A, s.114

Under Code du travail art. L.1221-10 and R.1221-1 et seq., the DPAE (Declaration Prealable a l'Embauche) is mandatory for every hire — CDI, CDD, apprenticeship, seasonal, and even re-hires.

• Deadline: Within the 8 days preceding the start of work, and at the latest before the worker actually starts (R.1221-5)
• Method: Electronic filing via URSSAF at due.urssaf.fr
• Required data: Employer SIRET, employee identity, date of birth, NIR, date and time of start, contract type, duration, and periode d'essai

Penalties for failure:

• Constitutes travail dissimule (undeclared work) under L.8221-3
• Criminal fine up to €45,000 + 3 years imprisonment for a natural person; €225,000 for a legal person (L.8224-1)
• Loss of public-procurement rights for 5 years

Source: Code du travail art. L.1221-10, R.1221-1, L.8221-3, L.8224-1

Under Decret n°2025-1228 du 17 decembre 2025, the SMIC effective 1 January 2026 is:

• €12.02/hour gross
• €1,823.03/month gross (at 35 hours/week)
• Approximately €1,443.11/month net

However, the convention collective de branche (sectoral agreement) often sets a higher minimum. Under Code du travail L.2253-3 (principe de faveur), the convention collective always prevails when it is more favourable to the employee.

For example, if the Syntec convention sets a minimum of €1,950 gross monthly for a given classification, you cannot pay the lower SMIC. Paying below the convention collective minimum triggers a URSSAF redressement (back-payment plus penalties).

Source: Code du travail L.3231-1; Decret n°2025-1228; Code du travail L.2253-3

Under Code du travail L.1237-11 et seq., rupture conventionnelle is a mutual termination procedure that allows the employee to receive unemployment benefits:

• Step 1: At least one entretien (meeting) between employer and employee (L.1237-12)
• Step 2: Sign the convention de rupture (Cerfa form 14598) (L.1237-11)
• Step 3: 15 calendar days droit de retractation (cooling-off period) for either party (L.1237-13)
• Step 4: Submit homologation request via the TeleRC online platform (L.1237-14)
• Step 5: DREETS has 15 working days to approve; silence = tacit approval (L.1237-14 al. 2)

Minimum severance (indemnite specifique):

• 1/4 month salary per year of service for the first 10 years
• 1/3 month salary per year beyond 10 years

Example: A cadre with 15 years seniority and €5,000/month gross receives at minimum: €20,833.

Source: Code du travail L.1237-11 to L.1237-16; L.1234-9; R.1234-2

Under Code du travail art. L.1221-19 (as updated by Loi 2023-171 du 9 mars 2023), the maximum durations are now absolute — no upward derogation is permitted:

• Ouvriers / employes: 2 months initial, 4 months maximum with renewal
• Agents de maitrise / techniciens: 3 months initial, 6 months maximum with renewal
• Cadres: 4 months initial, 8 months maximum with renewal

The employee must give express written consent to the renewal (L.1221-23).

Notice for termination during periode d'essai (L.1221-25, L.1221-26):

• Employer: 24 hours (under 8 days), 48 hours (8 days to 1 month), 2 weeks (after 1 month), 1 month (after 3 months)
• Employee: 24 hours (under 8 days), 48 hours (after 8 days)

Source: Code du travail L.1221-19, L.1221-23, L.1221-25, L.1221-26; Loi 2023-171

Under Code du travail art. L.1242-1 to L.1242-13, CDD is only permitted for specific reasons from the closed list in L.1242-2: replacement of an absent employee, surplus activity, seasonal work, and similar defined situations.

The CDD must be in writing and delivered within 2 working days of hire (L.1242-13). It must include:

• The precise reason (motif) for using CDD
• End date or minimum duration
• Identity of the replaced worker (if replacement CDD)
• Job description, remuneration, periode d'essai, convention collective

Penalties for non-compliance:

• Missing or imprecise motif: automatic requalification into CDI (L.1245-1)
• CDD exceeding 18 months maximum duration: requalification into CDI plus criminal fine of €3,750 (L.1248-1)
• Missing written contract within 2 working days: automatic requalification into CDI

End-of-CDD bonus (prime de precarite): 10% of total gross remuneration paid during the contract (L.1243-8).

Source: Code du travail L.1242-1 to L.1242-13, L.1243-8, L.1243-13, L.1245-1, L.1248-1

The minimum pay rate is the higher of the National Minimum Wage or the applicable modern award rate for the employee's classification.

• National Minimum Wage (effective 1 July 2025): A$24.95/hour or A$948 per 38-hour week — set annually by the Fair Work Commission under Fair Work Act 2009 (Cth), s.285
• Modern award rates are industry- and classification-specific. Use the FWO "Find my award" tool at fairwork.gov.au
• Casual employees receive a 25% casual loading on top of the base hourly rate (s.15A), so a casual at NMW must receive at least A$31.19/hour

Penalties for underpayment: Civil penalties up to 60 penalty units per contravention for individuals / 300 penalty units for bodies corporate (s.539, s.546). From 1 January 2025, intentional underpayment is a criminal offence under s.327A — maximum 10 years imprisonment.

Source: Fair Work Act 2009 (Cth), s.285, s.15A, s.327A, s.539, s.546

Under the Fair Work Act 2009 (Cth), you must provide:

• Fair Work Information Statement (FWIS) — to every new employee before or as soon as practicable after they start (s.124)
• Casual Employment Information Statement (CEIS) — to every casual employee at engagement, then again at 6 months, 12 months, and every 12 months thereafter (s.125B)
• Pay slip within 1 working day of each payment (s.536; Fair Work Regulations 2009, reg 3.46), containing employer/employee names, ABN, period, gross/net pay, hourly rate, loadings, allowances, penalties, overtime, deductions, superannuation amount and fund name

Record-keeping: Under s.535(1), employee records must be kept for 7 years.

Source: Fair Work Act 2009 (Cth), s.124, s.125B, s.535, s.536; Fair Work Regulations 2009, reg 3.46

Notice of termination under Fair Work Act 2009 (Cth), s.117:

• 1 year or less of service: 1 week
• Over 1 to 3 years: 2 weeks
• Over 3 to 5 years: 3 weeks
• Over 5 years: 4 weeks
• Plus 1 additional week if the employee is over 45 years old with at least 2 years continuous service (s.117(3))

Redundancy pay under s.119: Ranges from 4 weeks (1 year service) up to 16 weeks (9+ years service). Small business employers (fewer than 15 employees) generally do not owe redundancy pay (s.121(1)(b)).

The dismissal must be a "genuine redundancy" under s.389 to be a complete defence against unfair dismissal claims.

Source: Fair Work Act 2009 (Cth), s.117, s.119, s.121, s.389

Under the Superannuation Guarantee (Administration) Act 1992 (Cth), s.19, employers must pay compulsory superannuation contributions on ordinary time earnings:

• 11.5% from 1 July 2024
• 12.0% from 1 July 2025

Superannuation is also an NES entitlement under Fair Work Act 2009 (Cth), s.116 (since 1 January 2024).

Key requirements:

• Contributions are paid quarterly to the employee's chosen or "stapled" super fund
• Within 28 days of starting, offer the employee a Choice of Fund form (s.32C)
• If the employee does not nominate a fund, request their "stapled super fund" from the ATO
• Pay slips must show the superannuation contribution amount and fund name

Source: Superannuation Guarantee (Administration) Act 1992 (Cth), s.19, s.32C; Fair Work Act 2009 (Cth), s.116

Under Fair Work Act 2009 (Cth), Pt 3-2, a national-system employee with at least the minimum employment period may apply to the Fair Work Commission for unfair dismissal relief if dismissed harshly, unjustly, or unreasonably (s.385).

Minimum employment period (s.383):

• 6 months for non-small-business employers
• 12 months for small business employers (fewer than 15 employees)

Application deadline: Must be filed within 21 days of the dismissal taking effect (s.394(2)).

Separately, general protections (Pt 3-1) protect all employees against adverse action for exercising a workplace right — no minimum service period required.

Always ensure you follow a fair process: investigate, inform, meet, consider the response, and document everything.

Source: Fair Work Act 2009 (Cth), s.382, s.383, s.385, s.389, s.394