IMPACT – MEDIUM

The Czech government has announced a new requirement for adaptation-integration courses for newly arrived foreign nationals who have long-term residency.

Key Points:

  • Starting this month, foreign nationals from non-EU and non-EEA countries who have been newly granted a long-term residence in the Czech Republic must sign up to take an adaptation-integration course.
  • The classes are four hours long and will take place beginning in March 2021. They are meant to help foreign nationals understand their rights and obligations in the Czech Republic. The cost is CZK 1,500. Foreign nationals will receive a completion certificate.
  • The course requirement is for foreign nationals with a long-term residence permit, such as an employee card, blue card or long-term stay for the purpose of family reunification.
  • The requirement does not apply to students, Intra-Corporate Transfer card holders, individuals with long-term residence for investment purposes, individuals in the Key and Research Staff government program or Highly Qualified Worker program, foreign nationals younger than 15 years or older than 61 years.

Additional information: The adaption courses will be interpreted into Arabic, English, French, Mongolian, Russian, Serbian, Spanish, Ukrainian and Vietnamese.

Analysis & Comments: Employers should make the new requirements known to any workers living in the Czech Republic and ensure they complete the course as required.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2021. For information, contact Deloitte Touche Tohmatsu Limited.

IMPACT – MEDIUM

What is the change? The Czech Republic’s monthly minimum wage will increase Jan. 1 from 14,600 Czech Korunas to 15,200.

What does the change mean? The minimum wage is relevant to all workers in the Czech Republic, including employee card holders, whose wages must not be lower than the minimum wage.

  • Implementation time frame: Jan. 1, 2021.
  • Who is affected: Czech companies, including those employing foreign nationals.
  • Business impact: Businesses may see a slight increase in labor costs because of the new minimum wage.
  • Additional Information: The change does not affect the EU Blue Card salary threshold, which will remain at 51,188 Czech korunas per month until May 1.

Analysis & Comments: The 2021 monthly minimum wage of 15,200 Czech Korunas represents a 4-percent increase over last year’s level. Employers should take the new wage minimums into account when planning their 2021 budgets.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

 

IMPACT – HIGH

The Czech Republic is banning tourists and other non-essential visitors from entering the country as part of a state of emergency in an effort to limit COVID-19 infections.

Key Points:

  • Tourists and visitors of Czech citizens and residents will not be allowed to enter the country from Oct. 22 until at least Nov. 3.
  • Free travel is limited inside of the country, but trips for work and business are allowed.
  • Hotels are accepting foreign business travelers and other foreigner travelers who are stranded in the country because of travel restrictions.
  • There are also restrictions on government offices and only essential business will be allowed. Services at government offices are limited and only essential services are being offered at this time.
  • The move does not affect cross-border workers in any new way. Border controls have not been reintroduced for these individuals.

Additional Information: Czech borders remain open for Czech citizens and residents. The ban on tourists will be revaluated and may be extended beyond Nov. 3.

Analysis & Comments:
Although business travel is allowed, business travelers must still adhere to internal quarantine restrictions inside the Czech Republic. Movement is restricted and non-essential businesses are closed. The response to the COVID-19 pandemic continues to develop, and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

IMPACT – HIGH

The Czech Republic has begun requiring workers from “red countries” to be tested for the COVID-19 virus 14 days after entering the country.

Key Points:

  • Foreign workers who entered the country on or after Aug. 25 and who are not from a country that is on the Czech Republic’s list of low-risk countries must take a second RT-PCR COVID-19 test after they have been in the country for 14 days.
  • The test is also required for any foreign nationals who have spent more than 12 hours in the past 14 days in any country that is not on the list of low-risk countries.
  • Employees must provide their test results to their employers or a client for whom they are working.
  • The new rule does not apply to international transport workers supported by appropriate documentation; it does apply to both foreign students and teachers.
  • The countries for which tests are not required are: Andorra, Australia, Austria, Canada, Croatia, Cyprus, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Japan, Latvia, Lichtenstein, Monaco, Netherlands, New Zealand, Norway, Poland, Portugal, San Marino, Slovakia, South Korea, Sweden, Switzerland, Thailand, Tunisia, the United Kingdom and Vatican City.
  • Belgium, Bulgaria, Luxembourg and Malta currently appear on the low-risk list, but with an asterisk. Officials are requiring tests after 14 days for workers from these countries.

Analysis & Comments: Rules are being tightened for foreign workers from “red countries,” e.g., Russia, Turkey and the United States, that are not considered low-risk for the spread of COVID-19. Employers should make sure employees from such countries complete the test as required after 14 days. The response to the COVID-19 pandemic continues to develop, and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

 

IMPACT – HIGH

The Czech Republic recently relaxed travel restrictions for foreign travelers.

Key Points:

  • Foreign travelers coming from countries on the low-risk list are allowed to enter the Czech Republic. The list includes most EU/Schengen Area countries and six from outside of Europe: Australia, Canada, Japan, New Zealand, South Korea and Thailand. (A link to the list can be found in the second section of the Ministry of the Interior Web page.) Third-country nationals from countries not on the low-risk list are prohibited from entering, except for the individuals listed below. Foreign nationals who are temporary or permanent residents of countries not on the low-risk list are also prohibited from entering, unless they hold a Czech Republic permit or visa.
  • The following individuals are allowed to enter the country:
    • Foreign nationals with a long-term residence permit or permanent residence permit for residence in countries with a low risk of COVID-19.
    • Holders of a valid long-term visa or a long-term, temporary or permanent residence permit card for residence in the Czech Republic.
    • Foreign nationals with a short-term visa issued by the Czech Republic after May 11.
    • Foreign nationals whose entry into the country is in the interest of the Czech Republic, with a reason for entry supported by adequate documentation.
    • International transport workers with a reason for entry supported by adequate documentation.
    • Diplomats and officials of international organizations registered with the Ministry of Foreign Affairs.
  • Foreign travelers entering the Czech Republic are required to have a negative COVID-19 RT-PCR medical test certificate issued by a doctor or public health authority no more than four days before entry, combined with a laboratory confirmation. Foreign travelers entering the country without these documents are subject to 14-day quarantine.
  • EU nationals and non-EU nationals with EU long-term resident status may enter the Czech Republic without a negative PCR test and do not have to prove the purpose of travel if they are arriving from a low-risk country.
  • The Czech Republic has begun to open up embassies and consulates around the world. As of July 15, 16 of its diplomatic missions abroad had fully resumed operations, while 28 had partially resumed them. Check this website for up-to-date information.

Analysis & Comments: The relaxing of travel restrictions for foreign travelers coming from low-risk countries is good news for employers wishing to send employees to the Czech Republic. The response to the COVID-19 pandemic continues to develop, and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

 

IMPACT – HIGH

Bahrain recently extended visit visa validity to provide relief to some visitors during the COVID-19 pandemic.

Key points:

  • Officials extended the validity of expired and valid visit visas for three months.
  • For all types of resident permits, fees will not be collected until the end of the year for rectifying problems.

Additional information: In the first week of April, Bahrain implemented restrictions to mitigate the spread of COVID-19 such as cancelling visas on arrival until further notice and banning entry for most international passengers.

Analysis & Comments: The visit visa validity extension will impact the movement of people into Bahrain and the stays of people who are already there. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

IMPACT – HIGH

The government has updated its immigration policies and requirements for some foreign nationals.

Key Points:

  • As of May 11, the Key and Scientific Personnel program will be renewed. Foreign nationals and their family members who are registered in this program and whose entry DV/R visas will be issued after May 11, will be allowed to enter the Czech Republic.
  • Highly qualified and qualified staff programs will only be renewed for select medical and social service workers.
  • Entry will be granted to DV/R visa holders.
  • Entry will be granted to citizens of the European Union who enter the Czech Republic to carry out an economic activity or to study at a university.
  • The Czech Republic has introduced an extra 60 days after the state of emergency ends May 17, for foreign nationals whose residence permit/visa expired during the state of emergency and were not able to leave the country. Within these 60 days (i.e., until July 17) they should obtain an exit order and leave the Czech Republic in accordance with the Act on Foreigners.

Additional information: All foreign nationals mentioned above must provide a medical certificate issued by a doctor or public health authority, confirming the completion of an RT-PCR test with a negative result not more than four days old for the presence of SARS CoV-2, together with confirmation issued by the relevant laboratory. Foreign nationals must complete the test at their own expense. Employers are reminded that they must provide employees with accommodation, medical care and transport to and from work.

Analysis & Comments: The response to COVID-19 continues to develop and Deloitte will provide additional updates as information becomes available. Please check Deloitte’s COVID-19 Digital Map, available here, for information on travel restrictions and immigration changes in other countries.

Rest of World Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This includes Deloitte Tax LLP in the United States which does not provide legal and/or immigration advice or services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.

IMPACT – HIGH

What is the change? Authorities have suspended flights to and from China and stopped the issuance of visas at Czech visa centers amid the coronavirus outbreak. Officials have carved out an exception for family members of Czech nationals, who may apply for short-term Schengen visas by contacting the Consulate General of the Czech Republic in Shanghai to set up an appointment date.

  • Implementation time frame: Immediate and ongoing.
  • Visas /permits affected: Visas issued at Czech visa centers in China.
  • Who is affected: Anyone submitting Czech visa applications in China; an exception has been provided for family members of Czech nationals.

Additional information: The Czech Republic has so far tested more than 70 people both from and outside of the city of Wuhan. The government did not specify the nationality of the people who were tested. All tests have come back negative.

Analysis & Comments: Companies employing foreign workers coming from China may experience delays and disruptions related to employee mobility and availability. Employers should anticipate further restrictions regarding Chinese nationals and travel from China.

Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020.

IMPACT – MEDIUM

What is the change? The Czech Consulate in New Delhi has introduced a new lottery appointment system for submission of employee card applications outside of governmental migration programs.

What does the change mean? Nationals of Bangladesh, Bhutan, India, the Maldives, Nepal, and Sri Lanka submitting applications must register for the lottery, which will open every three months, to request a submission appointment. The next lottery will most likely take place in March.

  • Implementation: Immediate and ongoing. The date for the next lottery has not yet been announced. Appointment booking will most likely open again in March.
  • Who is affected: Nationals of Bangladesh, Bhutan, India, the Maldives, Nepal, and Sri Lanka submitting employee card applications at the Czech Consulate in New Delhi.
  • What to consider: If possible, employers should submit applications for employees to one of the governmental programs listed below to expedite processing.

Additional information: The new lottery appointment booking system, which launched in December 2019, limits the number of appointments available to submit employee card applications between January and March to 33. Only 100 appointments will be offered throughout the year. The fee for lottery inclusion is 3,100 Indian rupees and is non-refundable.

Because of the reduced number of appointments available, employers should submit applications for employees to one of the following government programs:

  • Key and Scientific Personnel program (500 slots available, shared with Highly Qualified Workers program)
  • Highly Qualified Workers program
  • Qualified Workers program (600 slots available)

Employees included in one of these programs will be offered an appointment to submit an application for an employee card, EU Blue card or ICT card, without needing to go through the lottery.

Analysis & Comments: The next round of appointments should be announced on the website of the Czech Embassy in New Delhi in March. No more than 100 slots will be available through lottery in 2020. Employers should consider submitting government program applications since they will be processed with priority and applicants will not have to use the lottery system to obtain a submission appointment. Please contact your immigration provider for more information.

Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2020. For information, contact Deloitte Touche Tohmatsu Limited.

IMPACT – MEDIUM

What is the change? The Czech Republic has introduced quotas on submission of long-term business visa and employee card applications at selected consulates abroad.

What does the change mean? The change will limit the number of long-term business visa and employee card applications that can be filed at selected consulates abroad.

  • Implementation date: September 2019.
  • Visas/ documents affected: Long-term business visas and employee cards.
  • Who is affected: Non-EU nationals (except family members of EU nationals) submitting applications for long-term business visas or employee cards at selected embassies and consulates abroad.
  • Impact on business: Companies filing applications outside of the quota must wait until the consulate opens new dates for booking appointments.

Background: In July, the Czech Republic adopted legislation that modified immigration processing and introduced quotas for the number of applications received at Czech Consulates. The change was officially introduced in September after an inter-ministerial consultation period, and introduces quotas for both employee card and long-term business visa applications at each Czech Consulate:

Quota for Employee Card Applications
Czech Consulate Maximum number of applications which can be submitted at the consulate within one year Key and Scientific Personal Program+ Highly Qualified Worker Program Qualified Worker Program (CZ ISCO 4-8)
Abuja 60 30 0
Addis Ababa 60 30 0
Accra 60 30 0
Algiers 60 30 0
Amman 60 30 0
Ankara 300 100 0
Baghdad 30 30 0
Baku 200 50 0
Bangkok 250 30 0
Beirut 60 30 0
Belgrade 3000 100 2500
Damascus 30 30 0
Delhi 1200 500 600
Erbil 30 30 0
Hanoi 200 200 0
Islamabad 30 30 0
Istanbul 300 100 0
Jakarta 100 30 0
Yerevan 200 50 0
Kabul 30 30 0
Cairo 60 30 0
Kishinev 800 100 600
Kiev 1600 500 1100
Lusaka 60 30 0
Lviv 40,720 0 40,000
Manila 1200 100 1000
Minsk 1000 100 800
Nairobi 60 30 0
Nursultan (Astana) 380 30 300
Pyongyang 0 0 0
Pretoria 100 70 0
Rabat 60 30 0
Sarajevo 500 50 0
Skopje 200 30 0
Taskent 100 30 0
Tbilisi 300 30 0
Tehran 60 30 0
Tunis 60 30 0
Ulaanbaatar 1200 30 1000

 

 

Quotas for Long-Term Business Visa Applications

 

Czech Consulate Maximum number of applications which can be submitted at the consulate within one year Key and Scientific Personal Program
Abuja 12 4
Addis Ababa 12 4
Accra 12 4
Algiers 12 4
Amman 12 4
Ankara 12 6
Baghdad 0 0
Baku 12 4
Beirut 12 4
Belgrade 100 10
Damascus 0 0
Delhi 24 12
Erbil 0 0
Hanoi 0 0
Islamabad 0 0
Istanbul 12 6
Yekaterinburg 50 25
Kabul 0 0
Cairo 12 4
Kishinev 12 4
Kyiv 24 12
Lusaka 12 4
Lviv 24 12
Minsk 24 8
Moscow 100 50
Nairobi 12 4
Nursultan (Astana) 12 4
Pyongyang 0 0
Pretoria 12 4
Rabat 12 4
Saint Petersburg 50 25
Sarajevo 12 4
Skopje 12 4
Taskent 12 4
Tbilisi 12 4
Tehran 12 4
Tunis 12 4
Ulaanbaatar 12 4

Consulates not listed above are not under the quota system.

Analysis & Comments: The quotas are set up for the calendar year and are equally distributed each month over the year. Applicants cannot apply for visas or residency permits at consulates if quotas expire, limiting the number of visas and residency permits available for foreign nationals. However, other visa options may be available once consular quotas expire.

Source: Deloitte. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms, and their related entities. DTTL (also referred to as “Deloitte Global”) and each of its member firms are legally separate and independent entities. DTTL does not provide services to clients. Please see www.deloitte.com/about to learn more. Deloitte Legal means the legal practices of Deloitte Touche Tohmatsu Limited member firms or their affiliates that provide legal services. For legal, regulatory and other reasons, not all member firms provide legal services. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms or their related entities (collectively, the “Deloitte network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2019. For information, contact Deloitte Touche Tohmatsu Limited.