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The latest from Deloitte

Extension of Restrictive Measures for Russian and Belarusian Citizens

On April 17, 2025, the Lithuanian Parliament adopted amendments to the Law on the Establishment of Restrictive Measures Due to Military Aggression Against Ukraine (the Law), extending the national sanctions currently applied to Russian and Belarusian citizens until May 2, 2026.

Foreign Direct Investment Screening Mechanisms in Central Europe

A Strategic Overview
Analysis

2025 Global Human Capital Trends

Control or empowerment? Stability or agility? Automation or augmentation? Today’s leaders are facing complex choices across work, workforce, and organizational culture. But they don’t have to be either/or choices. This year’s report aims to help leaders find traction in the tensions—and the right balance to support both business and human outcomes.

Changes in the regulation of the employment of foreigners

Amendments to the Law on the Legal Status of Foreigners (Law), adopted in the summer of 2024, introduced a number of changes in the migration law. Some of the amendments have already entered into force on 1 July 2024.
Perspective

Navigating Pillar Two: Understanding the Global Minimum Tax in Central Europe

Pillar Two, also known as the Global Anti-Base Erosion (GloBE) proposal, is a significant development in international tax reform. The new framework aims to level the tax playing field by discouraging countries from reducing their corporate income tax to attract foreign business investment.
Perspective

As of March 2025 the knowledge of the Lithuanian language of employed war refugees from Ukraine will be checked

Foreigners, who are or have been granted with temporary protection (granting a residence permit, access to the labour market and the right to housing, medical assistance and children's education), for the third year have not been subject to the criteria of knowledge of the state language when getting employed. Last year the Government of Lithuania has extended the deadline for another year for Ukrainian refugees, who want to get a job, to learn Lithuanian language.
Perspective

Overview of ESOP regimes in Central Europe

In recent years, it has become increasingly common for employers to link employee remuneration to business goals through Employee Stock Ownership Plans (ESOPs). So, what are the benefits of ESOPs and why are a growing number of companies finding them attractive?
Research

The Representative Actions Directive across Central Europe

On 25 June 2023, the deadline expired for the entering into force of the national legislation transposing the Directive (EU) 2020/1828 on representative actions for the protection of the collective interests of consumers.
Analysis

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