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Member Articles


Mayor Breed Issues Executive Directive to Address City’s Housing Crisis

Authors: Megan A. Jennings, Stephanie Straka In an Executive Directive dated February 7, 2023, Mayor London Breed declared that “San Francisco needs to fundamentally change how we approve and build housing.” The Dir ...

Employer's Obligation to Record Working Time – Employment Law Germany

In September 2022, the German Federal Labor Court (Bundesarbeitsgericht) ruled that employers are required under Section 3 of the German Occupational Health and Safety Act (Arbeitsschutzgesetz) to record the beginning an ...

The New Underused Housing Tax – A New Tax Filing Obligation for 2022 Tax Year

Some Canadian individuals and corporations, as well as non-residents of Canada, will be required to file a new annual tax return by April 30 and either claim an exemption or pay a tax of 1% on the value of “underused h ...

Update: Vacancy Taxes – How Canadian Property Owners are Impacted

Over the year, a number of new taxes impacting owners of real property in Canada have come into effect. The Underused Housing Tax, Vacant Home Tax, and Vacant Unit Tax are three examples of these new “vacancy” taxes ...

How Nonprofits Can Save By Exploring Unemployment Insurance Options

All organizations, including nonprofits, must fund unemployment benefits. Nonprofits benefit from a federal exemption that allows them flexibility in their approach to covering unemployment claims made by employees.1 Ra ...

Landlords File Lawsuit Challenging Legality of San Francisco’s Empty Homes Tax

Author: Caitlin Connell Local landlords and owner-groups filed a lawsuit in San Francisco Superior Court last week in response to the recently-passed Proposition M, also known as the Empty Homes Tax Ordinance. We previo ...

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