Not One Super Bonus, But Two! – See Also – Above the Law

Pillsbury
Associates
Are
Eating
This
Bonus
Season!:
You
can
go
back
for
a
4th
plate
of
cash
if
you’ve
worked
hard
enough!
Lindsey
Halligan
Doubles
Down
On
Her
U.S.
Attorney
Acting
Role:
Asked
to
justify
themselves,
the
DOJ
threw
a
temper
tantrum.
Not
All
Money
Is
Earned
The
Right
Way:
Former
attorney
pleads
guilty
to
defrauding
clients
out
of
over
$4M.
It
Really
Is
A
Boston
Market!:
Haynes
&
Boone
opens
their
office
doors
in
Boston.
Charlotte
Gets
Another
Change
To
Make
Good:
Elon
University
plans
to
open
on
the
Queens
University
of
Charlotte
campus.

The Neuroscience Of Resilient Team Building   – Above the Law



Ed.
note:

This
article
first
appeared
in
an
ILTA
publication.

Of
all
the
essential
qualities
that
legal
teams
require,
resilience
might
be
at
the
top
of
the
list.
Rapidly
transforming
technology

including
game-changers
like
GenAI

is
disrupting
workflows
even
as
legal
organizations
try
to
manage
the
“tech
debt”
of
outdated
or
legacy
systems. 
Of
course,
that’s
alongside
a
barrage
of
new
data
privacy
regulations
and
ESG
mandates.    

Change
is
also
coming
from
a
business
perspective.
Clients
are
increasingly
demanding
value-based
pricing
and
transparency,
challenging
the
traditional
billable-hours
revenue
model
while
creating
new
opportunities
for
innovative
service
offerings.   

One
thing
is
guaranteed:
the
only
constant
is
change.
To
successfully
navigate
these
stormy
seas,
law
firms
and
corporate
legal
departments
need
highly
resilient
teams.
Resilient
teams
perform
better
and
recover
more
quickly
when
adverse
events
occur,
and
can
adapt
to
change
more
readily.   

Fortunately,
an
unlikely
area

neuroscience

provides
a
powerful,
evidence-based
resource
that
legal
teams
can
tap
into.
An
understanding
of
neuroscience
translates
the
science
of
how
the
brain
and
nervous
system
function
into
practical
strategies
that
improve
performance,
resilience,
and
engagement.
As
a
result,
leaders
and
employees
alike
can
develop
strategies
to
stay
focused
under
pressure,
manage
challenges
with
confidence,
and
improve
overall
team
dynamics,
providing
a
decisive
competitive
advantage
in
today’s
modern
workforce.  
  


The
Heart-Brain
Connection 

An
understanding
of
some
essential
neuroscience
principles
starts

counterintuitively
enough

with
the
heart.   

Recent
findings
from
the
HeartMath
Institute
indicate
that
the
heart
contains
approximately
40,000
neurons,
functioning
like
a
mini-brain
(https://www.heartmath.org/resources/infographic/mysteries-of-the-heart/).
When
coherence
is
achieved
between
the
heart
and
brain

often
through
intentional
breathing
techniques

they
synchronize,
resulting
in
heightened
calm,
mental
clarity,
and
focused
attention. 
You
can
think
of
coherence
as
similar
to
when
all
the
instruments
in
a
symphony
orchestra
are
perfectly
in
tune
and
playing
in
perfect
harmony.   

When
the
heart
and
brain
are
out
of
sync,
incoherence
ensues.
This
state
inhibits
brain
function
and
impairs
performance

often
manifesting
as
emotions
such
as
frustration,
irritation,
impatience,
or
worry.
Imagine
a
symphony
orchestra
where
the
instruments
are
out
of
tune.   

While
heart-brain
coherence
is
valuable
for
individuals,
the
most
compelling
effects
of
coherence
emerge
in
group
environments
when
“inter-brain
coherence”
or
neural
synchrony
occurs.
Studies
indicate
that
when
coherence
is
cultivated
collectively,
the
social
atmosphere
shifts
dramatically

relieving
tension
and
fostering
meaningful
alignment
among
participants.
When
teams
are
centered
and
in
sync,
they
create
a
more
coherent
field
environment
and
are
less
affected
by
others’
incoherence,
as
seen
in
a
rowing
team
perfectly
in
sync.   


Lock
It
In
   

So,
what
are
some
ways
to
achieve
this
coherence?
As
a
practical
tool,
leaders
can
utilize
the
Heart
Lock-In
Technique,
a
trademarked
technique
developed
by
the
HeartMath
Institute.   

This
simple
technique
creates
beneficial,
sustained
physiological
changes,
which
are
imperative
for
building
a
new
baseline
of
resilience.
It
is
about
rewiring
the
foundation,
because
neurons
that
fire
together,
wire
together.
The
result
is
that
individuals
operate
from
a
new,
more
resilient
baseline

and
things
that
might
once
have
triggered
or
stressed
them
do
not
have
the
same
impact.   

The
Heart
Lock-In
Technique
is
easy
to
deploy:    


Step
1:

Focus
your
attention
on
the
area
of
the
heart.
Imagine
your
breath
is
flowing
in
and
out
of
your
heart
or
chest
area
as
you
breathe
a
little
slower
and
deeper
than
usual.   


Step
2:

Activate
and
sustain
a
regenerative
feeling
such
as
appreciation,
care,
or
compassion.    


Step
3:

Radiate
that
renewing
feeling
to
yourself
and
others.   

For
those
who
might
cast
a
wary
eye
on
the
above,
keep
in
mind
that
science
supports
the
process.
There
is
also
a
very
real,
business-related
reason
to
embrace
it.
Consistent
practice
of
the
technique
can
help
others
become
more
coherent,
benefiting
the
individual,
the
team,
the
organization,
customers,
and
partners.   

Of
course,
the
Heart
Lock-In
Technique
is
not
the
only
tool
that
legal
professionals
can
use
to
harness
neuroscience
and
create
more
resilient
teams.   

Throughout
the
workweek,
create
a
No
Meeting
zone—block
time
for
deep
work
and
recovery.
Also,
consider
ending
the
week
with
a
five-minute
celebration
of
wins.
Focusing
attention
on
the
positive
is
a
great
way
to
create
a
state
of
brain
coherence
that
optimizes
performance.   

Regular
team
check-ins
can
help
reduce
stress
and
create
space
for
structured
updates.
During
these
meetings,
make
a
deliberate
effort
to
create
a
safe
space

a
brief
haven
from
the
stress
that
may
be
present
elsewhere
in
the
workday.
Encourage
open
communication,
show
empathy,
and
ensure
everyone
feels
heard
and
respected.
Make
a
point
of
spending
time
talking
about
things
that
are
not
work-related.  

These
are
just
a
few
of
the
tools
legal
teams
can
draw
on
to
harness
neuroscience
and
build
more
resilient
teams.
By
utilizing
these
practical
tools,
legal
professionals
can
foster
a
happier,
healthier,
and
more
productive
work
environment,
transforming
workplace
well-being
into
a
competitive
advantage
that
drives
actual
results.   




Natalie
Alesi
is
Global
Senior
Director
of
Customer
Success
at
iManage.

Lindsey Halligan Says Her ‘I’m An Illegal Appointment’ T-Shirt Has People Asking A Lot Of Questions Already Answered By Her Shirt – Above the Law

Lindsey
Halligan
(Photo
by
Al
Drago/Getty
Images)

When
a
federal
judge
orders
the
government
to
explain
why
it
persists
in
calling
someone
the
United
States
Attorney
after
another
judge

already
established
that
the
appointment
was
illegal
,
there
are
really
only
two
ways
that
can
go.
Either
the
Department
of
Justice
sheepishly
admits
that
it’s
committing
a
fraud
upon
the
court
with
its
signature
blocks,
or
files
an
11-page
motion
that
says,
“Rule
of
law?
Never
heard
of
her.”

You’ll
be
shocked
to
learn
which
door
Pam
Bondi’s
office
chose.

Judge
David
Novak’s
January
6
order,
gave
the
government
a
week
to
explain
why
Lindsey
Halligan
keeps
showing
up
as
the
U.S.
Attorney
on
filings
despite
absolutely
not
being
the
U.S.
Attorney

real,
acting,
or
interim.
When
we
last
covered
this,

we
wrote
:

And
she
now
has
a
week
to
come
up
with
an
explanation
that
somehow
reconciles Judge
Currie
ruled
I
am
not
the
U.S.
Attorney
 with I
keep
calling
myself
the
U.S.
Attorney
anyway
.”
 That’s…
quite
the
needle
to
thread.

But
thread
it
they
nonetheless
tried.
In

today’s
filing



flagged
by
Chris
Geidner


the
Justice
Department
responded
with
11
pages
of
“How
dare
you,
sir!”
Backing
up
its
indignation,
the
DOJ
offers…
well,
not
much.
The
filing
is
remarkable
not
because
it’s
unpersuasive

though
it
is
certainly
not

but
because
it
manages
to
be
wrong
in

so
many

different
ways
while
insisting,
loudly,
that
everyone
else
is
misunderstanding
how
courts
work.

As
you
recall,
when
Judge
Cameron
McGowan
Currie
tossed
purported
indictments
against
former
FBI
Director
James
Comey
and
current
NY
Attorney
General
Letitia
James,
she
noted
that
Lindsey
Halligan
was
illegally
pretending
to
be
the
interim
U.S.
Attorney.
The
insurance
lawyer
with
zero
prosecutorial
experience
landed
in
the
role
after

Donald
Trump
posted
a
DM
intended
for
Pam
Bondi

complaining
that
she
hadn’t
done
enough
to
baselessly
prosecute
his
enemies.
Soon
after,

the
DOJ
fired
the
existing
interim
U.S.
Attorney
,
Erik
Siebert,
purporting
to
replace
him
with
Halligan.
But
since
the
statutory
120-day
limit
on
interim
appointments
already
lapsed,
the
DOJ
couldn’t
legally
appoint
another
interim
candidate
to
the
job.

Confronted
with
this
straightforward
set
of
facts
and
law,
the
DOJ
responds,
“nuh
uh.”

Contrary
to
this
Court’s
suggestion,
nothing
in
the

Comey

and

James

dismissal
orders
prohibits
Ms.
Halligan
from
performing
the
functions
of
or
holding
herself
out
as
the
United
States
Attorney.
Although
Judge
Currie
concluded
that
Ms.
Halligan
was
unlawfully
appointed
under
Section
546,
she
did
not
purport
to
enjoin
Ms.
Halligan
from
continuing
to
oversee
the
office
or
from
identifying
herself
as
the
United
States
Attorney
in
the
Government’s
signature
blocks. 

Sure,
the
judge
ruled
that
the
prosecutor
possessed
no
legal
authority,
but
why
would
we
expect
that
to
carry
over
to
other
cases?
Under
the
DOJ’s
garbled
logic,
the
only
remedy
for
illegal
prosecutorial
action
is
for
each
and
every
defendant
to
fight
it
out
in
their
own
cases.

This
is
like
arguing
that
because
a
court
vacated

your

speeding
ticket,
you’re
entitled
to
keep
telling
every
cop
you’re
legally
allowed
to
go
90.

In
fact,
Judge
Currie
rejected
the
defendant’s
request
in

James

to
enjoin
Ms.
Halligan
from
performing
any
“functions
or
duties
of
an
interim
U.S.
Attorney,”

James
,
ECF
No.
22
at
16.

See
James
,
ECF
No.
140
at
25.

This
is
a
reading
comprehension
fail.
Judge
Currie
acknowledged
that
there
could
be
tasks
involved
in
running
the
office
that
are
not
constitutional
violations,
but
that
tasks
like,
you
know,

signing
filings
as
the
U.S.
Attorney
,
are
definitely
illegal.

This
Court
appears
to
be
under
the
misimpression
that
because
Judge
Currie’s
rationale
for
dismissing
the
indictments
was
her
conclusion
that
Ms.
Halligan
was
unlawfully
appointed,
the
United
States
must
acquiesce
to
that
rationale
in
all
other
cases
or
else
it
is
“ignor[ing]”
Judge
Currie’s
orders.
Just
seven
months
ago,
the
Supreme
Court
characterized
that
“vision
of
the
judicial
function”
as
“extreme”
and
“at
odds
with
more
than
two
centuries’
worth
of
precedent,
not
to
mention
the
Constitution
itself.”

This
is
sovereign
citizen
levels
of
pulling
case
cites
to
make
a
string
of
non-sequiturs.The

Supreme
Court’s
recent
efforts
to
blow
up
nationwide
injunctions

has
nothing
to
do
with
this
case.
District
court
opinions
aren’t
automatically
binding
upon
the
rest
of
the
district,
but
in
this
instance,

Judge
Currie
was
designated
to
fully
resolve
the
issue
of
Halligan’s
appointment

for
the
benefit
of
the
whole
district.
Judge
Currie’s
ruling
even
concluded
that
the
district
judges
are
the
only
ones
with
the
power
to
appoint
an
interim
U.S.
Attorney
at
this
point
absent
a
presidential
nomination.

The
government
can
disagree
all
it
wants

and
is
more
than
free
to
appeal

but
absent
a
contrary
ruling,
continuing
to
identify
Halligan
in
the
Eastern
District
as
the
U.S.
Attorney
is
just
trolling.
Dangerous
trolling
because
it
compromises
serious
criminal
prosecutions
for
what
amounts
to
a
bit.
And
any
attorney
signing
onto
the
government’s
contemptuous
position
deserves
an
ethical
referral.

When
the
government
has
already
been
told
it’s
acting
illegally
and
didn’t
stop,
it’s
pretty
clear
how
they
feel
about
ethics.


(Check
out
filing
on
the
next
page…)


Earlier
:

Judge
Demands
Fake
U.S.
Attorney
Explain
Why
She’s
Still
Pretending
To
Be
U.S.
Attorney


Lindsey
Halligan
Resolves
To
Embarrass
Herself
At
SCOTUS
In
2026


Lindsey
Halligan
Manages
To
Lose
Two
Cases
At
Once,
Which
Is
Honestly
Impressive




HeadshotJoe
Patrice
 is
a
senior
editor
at
Above
the
Law
and
co-host
of

Thinking
Like
A
Lawyer
.
Feel
free
to email
any
tips,
questions,
or
comments.
Follow
him
on Twitter or

Bluesky

if
you’re
interested
in
law,
politics,
and
a
healthy
dose
of
college
sports
news.
Joe
also
serves
as
a

Managing
Director
at
RPN
Executive
Search
.

Helping hands, and hands that just keep taking in Zimbabwe


Crisp
one-dollar
notes
that
hadn’t
been
tucked
away
in
shoes
or
socks
were
a
welcome
change,
but
authorities
deciding
to
extract
even
more
from
impoverished
villagers
was
not.
Image:
AdobeStock

Christmas
in
Zimbabwe
was
about
pounding
rain
and
red
mud,
giant
potholes
and
slippery
roads.
The
diaspora
came
home
for
the
holidays,
foreign
cars
and
number
plates
from
South
Africa,
Botswana,
Zambia,
Mozambique
and
Malawi
filling
roads
and
car
parks.

It
was
about
full
trolley
loads
of
groceries
being
pushed
by
diasporans
and
their
long
calculations
as
they
tried
to
navigate
our
largely
invisible
ZiG
currency
and
get
to
grips
with
the
fact
that
shops
don’t
have
coins
to
give
change
so
you
must
buy
items
you
don’t
want
so
as
to
round
up
bills
to
the
nearest
dollar.

It
was
a
time
of
brand
new,
crisp,
clean
one
US
dollar
notes
that
came
in
from
the
diaspora
and
filled
up
tills,
a
time
we
luxuriated
in
clean
bank
notes
that
hadn’t
been
tucked
away
in
shoes,
socks
and
bras,
glued
together
or
washed
and
dried
in
the
sun.

It
was
a
time
National
Railways
staff
didn’t
get
their
December
salaries
at
all
after
a
notice
came
to
all
branch
offices
and
stations.

“December
salaries
will
be
paid
from
the
5th to
23rd January
2026
due
to
financial
challenges,”
it
said.

Railway
employees
were
“implored
to
be
patient
with
the
organisation
during
this
challenging
period”.

Christmas
was
the
time
when
we
faced
the
reality
of
the
IMF
statement
which
said
that
in
Zimbabwe
every
US$100
we
had
saved
in
January
2025
would
only
be
worth
US$77
by
December.

“Prices
are
rising
faster
than
wages,”
it
said,
and
we
saw
that
in
those
bills
we
couldn’t
pay.

It
was
a
time
when
South
African
soldiers
intercepted
1
174
Zimbabweans
trying
to
cross
the
border
illegally
into
South
Africa
in
one
day
on
26
December.

A
week
later
the
numbers
were
much
higher
as
Zimbabweans
headed
back
to
their
jobs
in
South
Africa,
the
jobs
they
cannot
get
in
Zimbabwe,
the
jobs
that
keep
them
alive
and
let
them
support
their
families
back
in
Zimbabwe.

On
3
January
alone
22
483
Zimbabweans
were
processed
through
the
Beitbridge
border
post
going
into
South
Africa.


Expanded
‘development’
levy

As
we
moved
into
2026,
rural
villagers
had
to
face
the
reality
that
they
now
have
to
pay
a
‘per
capita
development
levy’.

Formerly
the
levy
had
been
per
household
but
it’s
now
changed
to
per
person.
Under
the
new
system,
rural
district
councils
are
charging
between
US$1
and
US$5
per
person

and
it’s
really
hurting
the
poorest
of
the
poor.

“It
is
unheard
of
that
local
authorities
would
extract
money
from
impoverished
villagers,”
said
one
rural
chief.

“People
are
struggling
to
survive.
Many
rural
dwellers
are
the
elderly,
who
are
taking
care
of
their
grandchildren,
whose
parents
are
away
trying
to
make
ends
meet.”

Villagers
quoted
in
Newsday
say
that
despite
their
levy
payments,
nothing
is
changing. “There
are
no
roads,
no
clinics
and
no
clean
water.”


Calm
returns

When
Christmas
and
New
Year
was
all
over
and
the
diasporans
had
gone
home,
I
sat
outside
watching
the
dawn
early
one
morning
thinking
about
our
Zimbabwe
and
how
much
longer
we
must
live
like
this,
struggling
to
survive.

The
sky
was
heavy
with
low-hanging
clouds,
more
rain
and
red
mud
was
coming.

And
I
saw
something
small
and
dark
sitting
on
a
blue
plastic
pipe
floating
in
the
pool.

A
very
small
mouse
was
clinging
on
to
the
pipe,
shivering
and
soaked,
hanging
on
to
survive.
As
soon
as
I
rescued
it,
the
mouse
disappeared
into
the
undergrowth,
free
of
its
struggle.

Sometimes
a
helping
hand
changes
everything
so
quickly.

I
end
this
column
with
a
message
of
recognition
and
thanks
to
the
many
thousands
of
family
members
and
friends
who
came
home
from
the
diaspora
this
Christmas
and
brought
love,
laughter
and
comfort
with
them.
It
is
their
sacrifice
and
helping
hands
that
keep
us
going
and
change
everything.

©
Cathy
Buckle

New Law School Set To Open Over Ashes Of Past Legal Education Disaster – Above the Law

You’d
be
forgiven
for
wondering
if
Charlotte
is
cursed.
Despite
being
America’s
ninth-largest
city,
the
last
time
we
put
a
full-time
law
school
in
Queen
City,
we

needed
to
set
up
a
food
bank
to
support
the
students
.
Charlotte
School
of
Law,
an
InfiLaw-run,
for-profit
law
school,
collapsed
in
2017
amidst
probation,
bar
passage
carnage,
and
federal
financial
aid
chaos.

But,
for
better
or
worse,
legal
education
is
going
to
give
Charlotte
another
shot.
with

Elon
University

announcing
that
it
has

applied
to
the
ABA
for
approval

to
open
a
full-time
law
school
on
the
campus
of
Queens
University
of
Charlotte,

kicking
off
in
fall
2027
with
75
students
.
This
marks
an
expansion
of
Elon’s
existing
part-time
program
in
Charlotte.

Back
in
2023,
when
Elon
University
first
started
making
noise
about
expanding
its
law
school
presence
in
Charlotte,

we
had
some
reservations
.
While
Elon
boasts
better
academic
credentials
than
the
for-profit
InfiLaw
system,
its
main
campus
had
also
struggled
with
epically
poor
bar
passage
rates
not
too
many
years
earlier,
and
we
wondered
whether
a
new
program
in
Charlotte
just
shuffled
the
deck,
replacing
one
troubled
school
with
another.

By
the
way,
when
we
say
“epically
poor,”
we
mean
Elon’s
first-time
bar
passage
rate
on
the
North
Carolina
bar
exam
was…

0.00
percent
.
It
was
around
46
percent
when
adding
other
jurisdictions.

But
a
lot
has
happened
since
then.
Elon’s

employment
figures
have
steadily
risen
,
with
nearly
87
percent
of
the
graduating
class
in
long-term,
full-time
jobs,
and
the
underemployment
score

where
law
schools
often
get
away
with
murder

is
a
mere
2.9
percent.
The
bar
passage
rate
improved
too,
and
its
two-year
passage
rate
is

consistently
north
of
the
75
percent
threshold
required
for
accreditation
.
The
university
has
put
together
a
decent
resume
for
law
school
administration.
With
Elon
expected
to
close
its
merger
with
Queens
University
of
Charlotte,
transitioning
to
a
full-time
law
school
provider
became
a
plausible
option.

University
President
Connie
Ledoux
Book
explained
the
decision:

“The
need
for
graduate
and
professional
programs
in
one
of
our
nation’s
fastest-growing
cities
makes
the
launch
of
a
full-time
law
program
a
natural
next
step
for
Elon
Law.”

When
Charlotte
School
of
Law
proceeded
to
lose
access
to
federal
loans,
set
up
the
aforementioned
food
bank,
see
its

dean
quit
after
a
month
,

fight
a
sad
lawsuit
against
the
ABA
for
daring
to
have
standards
,
and
ultimately
close
effective
immediately

after
the
state
yanked
its
license,
the
“natural
next
step”
seemed
to
be
salting
the
earth
so
no
law
school
could
take
root
there
again.

Instead,
Elon
is
approaching
Charlotte
as
an
opportunity
for
innovation.
Rather
than
just
add
a
new
campus
to
the
Greensboro
operation,
Elon
is
attempting
a
2.5-year
curriculum,
to
get
students
out
into
the
workforce
faster
and
presumably
more
cheaply.

Charlotte
is
the
largest
U.S.
city
without
a
law
school.
Its
metro
population
is
projected
to
grow
21
percent
between
2020
and
2034,
and
the
city
faces
documented
shortages
of
lawyers.
Cities
can
import
lawyers
from
law
schools
elsewhere,
but
building
a
local
lawyer
population
is
easiest
if
the
new
attorneys
don’t
have
to
move.

Does
that
mean
everything
will
go
smoothly?
Of
course
not.
Bar
passage
rates
could
slip.
The
market
could
shift.
And,
of
course,
the
curse
of
the
city
of
Charlotte
could
remanifest
and
the
new
campus
elevators
could
open
and
spill
forth
a
wave
of
blood
like
that
hotel
from
The
Shining.

But,
for
now,
we’re
wishing
the
city
luck
on
its
return
to
legal
education.




HeadshotJoe
Patrice
 is
a
senior
editor
at
Above
the
Law
and
co-host
of

Thinking
Like
A
Lawyer
.
Feel
free
to email
any
tips,
questions,
or
comments.
Follow
him
on Twitter or

Bluesky

if
you’re
interested
in
law,
politics,
and
a
healthy
dose
of
college
sports
news.
Joe
also
serves
as
a

Managing
Director
at
RPN
Executive
Search
.

Cravath Is No Longer Immune To Partner Poaching – Above the Law



Ed.
note
:
Welcome
to
our
daily
feature, Quote
of
the
Day
.


The
lateral
partner
market
has
gotten
more
and
more
active,
and
we
always
felt
it
was
a
matter
of
time
before
it
reached
the
very
elite
tier
of
firms
.

The
gloves
are
off
and
virtually
no
one
is
untouchable
anymore.
People
should
get
used
to
seeing
that
at
firms
that
historically
lost
very
few
partners.



— Jeffrey
Lowe,
market
president
of
Washington
DC
for
legal
recruitment
firm
CenterPeak,
in
comments
given
to

Bloomberg
,
concerning
the
recent
wave
of
partner
departures
from
Cravath,
a
firm
long
known
to
hold
onto
attorney
talent
from
the
cradle
to
the
grave.
As
we
noted
in
2024,
it’s

no
longer
a
rarity

for
lawyers
to
leave
the
firm,
and
the
trend
is
only
seems
to
be
increasing.



“Cravath
doesn’t
really
support
stars
in
the
same
way
that
other
law
firms
might,”
New
York
legal
recruiter
Alisa
Levin
said,
“and
it’s
an
opportunity
to
shine
bright
elsewhere.”





Staci
Zaretsky
 is
the
managing
editor
of
Above
the
Law,
where
she’s
worked
since
2011.
She’d
love
to
hear
from
you,
so
please
feel
free
to email her
with
any
tips,
questions,
comments,
or
critiques.
You
can
follow
her
on BlueskyX/Twitter,
and Threads, or
connect
with
her
on LinkedIn.

8 New Taxes Now In Force In Zimbabwe From January 2026: Govt Confirms

The
announcement
confirms
a
major
shift
in
the
country’s
revenue
strategy,
directly
affecting
consumer
spending,
business
operations,
and
foreign
investments.
The
measures
include
an
increased
standard
Value
Added
Tax
(VAT)
rate,
the
introduction
of
a
digital
services
tax,
new
mineral
export
levies,
and
significantly
higher
taxes
on
gambling.

New
Digital
And
Consumption
Taxes
Take
Effect

A
cornerstone
of
the
new
tax
regime
is
the
introduction
of
a
15%
Digital
Services
Withholding
Tax
(DSWT).
This
tax
targets
payments
made
to
foreign
digital
platforms
like
Netflix,
Spotify,
Amazon
Prime,
Starlink,
and
ride-hailing
apps
such
as
Bolt
and
InDrive.

The
point
of
the
tax,
the
government
has
argued,
is
that
offshore
digital
platforms
allow
companies
to
supply
services
directly
to
domestic
users
without
establishing
a
physical
presence
in
the
country.

Local
banks
and
payment
processors
are
responsible
for
collecting
the
tax
at
the
point
of
transaction.
For
example,
Stanbic
Bank
Zimbabwe
informed
its
customers
via
text
message
that
the
15%
withholding
tax
on
international
internet
and
card
payments
was
active
from
the
start
of
the
year.

Alongside
this,
the
standard
VAT
rate
has
been
increased
from
15%
to
15.5%.
The
government
has
also
removed
VAT
zero-rating
for
tourist
facilities,
accommodation
for
non-residents,
and
hunting
safaris,
making
visits
to
the
country
more
expensive
for
foreign
tourists.

Mining
Exports
And
Gambling
Face
Sharp
Hikes

The
mining
sector,
a
critical
pillar
of
the
national
economy,
is
now
subject
to
heavier
fiscal
burdens.
The
government
has
implemented
a
10%
export
tax
on
lithium
ore,
antimony,
and
unbeneficiated
chrome,
alongside
a
revised
tax
on
black
granite.
A
separate,
new
3%
levy
also
applies
to
sales
and
exports
of
coal,
lithium,
black
granite,
quarry
stone,
and
dimensional
stone.

Simultaneously,
the
gaming
industry
is
confronting
a
drastically
increased
tax
load.
A
new
gambling
tax
regime
has
significantly
raised
rates.

The
2026
gambling
tax
increases
bettors’
withholding
on
winnings
from
10
per
cent
to
25
per
cent,
while
operators’
gross
takings
tax
jumps
from
3
per
cent
to
20
per
cent.

Operators,
including
sports
betting
firms
and
casinos,
were
required
to
submit
their
first
returns
for
this
new
regime
by
January
5,
2026,
with
payments
due
by
January
10.

Property
Taxes
Aimed
At
Formalising
The
Market

The
tax
changes
extend
to
the
property
and
rental
market,
aiming
to
close
loopholes
and
capture
informal
revenue.
Authorities
have
introduced
a
special
capital
gains
tax
on
the
disposal
of
shares
in
companies
whose
principal
asset
is
land.
This
targets
transactions
designed
to
avoid
standard
property
transfer
duties.

Furthermore,
landlords
who
rent
out
business
premises
now
face
a
Presumptive
Rental
Income
Tax
of
15%,
a
measure
intended
to
formalise
a
segment
of
the
rental
economy
that
often
operates
informally.

Summary
of
New
Tax
Measures
in
Zimbabwe
(Effective
from
January
2026)

The Diaspora Dividend: Zimbabwe’s Unofficial State of Survival

Millions
scattered
across
Johannesburg,
London,
Sydney,
Toronto,
New
York
and
beyond
have
not
abandoned
their
homeland;
instead,
they
have
sustained
it

By
the
late
1990s,
the
meltdown
was
complete
with
industries
shuttered,
agriculture
collapsed,
hyperinflation
devoured
savings
and
repression
drove
citizens
into
silence
or
exile.
What
appeared
then
as
a
haemorrhage
of
talent
and
hope,
a
mass
flight
of
Zimbabweans
into
the
diaspora,
was
framed
by
the
ruling
elite
as
betrayal,
yet
history
has
turned
that
narrative
on
its
head.

The
very
exodus
that
symbolised
collapse
has
become
Zimbabwe’s
salvation.
Millions
scattered
across
Johannesburg,
London,
Sydney,
Toronto,
New
York
and
beyond
have
not
abandoned
their
homeland;
instead,
they
have
sustained
it.
What
began
as
a
survival
migration
has
evolved
into
a
parallel
system
of
governance.
Once
dismissed
as
economic
refugees,
the
diaspora
now
functions
as
Zimbabwe’s
shadow
state,
a
government
without
offices
or
motorcades,
yet
one
that
funds
education,
healthcare,
housing
and
daily
survival.

This
is
not
charity
but
governance
by
necessity.
It
is
the
quiet
but
relentless
assertion
of
relevance
by
a
constituency
that
has
earned
its
place
in
the
nation’s
political,
social
and
economic
architecture.
While
the
official
government
rewards
sycophants
and
entertainers
with
cash
handouts
and
luxury
cars
in
a
country
where
over
80%
of
citizens
are
unemployed,
the
diaspora
builds
schools,
pays
hospital
bills
and
keeps
households
afloat.
The
contrast
is
obscene
because
those
who
sustain
Zimbabwe
are
denied
recognition,
while
those
who
steer
it
towards
collapse
are
celebrated.

The
diaspora
is
no
longer
peripheral;
instead,
it
has
proven
itself
as
the
lifeline
of
a
broken
state,
the
invisible
scaffolding
holding
up
a
collapsing
edifice
and
to
ignore
this
reality
is
to
deny
the
truth.
To
continue
punishing
the
Zimbabwean
diaspora
is
to
sabotage
national
survival.


The
rise
of
the
shadow
state

Zimbabwe
today
lives
under
two
governments:
the
official
state,
bloated
with
sycophancy
and
the
shadow
state
of
the
diaspora,
whose
authority
is
earned
not
through
decrees
but
through
survival.
From
the
early
2000s,
when
remittances
trickled
in
at
a
few
million
dollars,
to
2025,
when
they
surged
to
US$2.4
billion,
the
diaspora
has
transformed
itself
from
scattered
exiles
into
the
nation’s
most
reliable
institution.
This
is
governance
in
action
and
power
exercised
by
necessity.

Diasporans
have
built
schools
where
the
state
abandoned
classrooms,
funded
clinics
where
hospitals
ran
out
of
medicine
and
invested
in
housing
where
policy
left
citizens
homeless.
They
have
created
an
informal
welfare
system
that
sustains
millions,
proving
exile
did
not
sever
their
bond
to
Zimbabwe
but
deepened
it.
Yet,
grotesquely,
the
official
government
lavishes
cash
and
cars
on
entertainers,
agents
of
destruction,
while
ignoring
those
who
keep
Zimbabwe
alive.

This
is
the
rise
of
Zimbabwe’s
shadow
state:
a
government
without
ministries
or
propaganda
machines,
yet
one
that
governs
through
sacrifice
and
commands
legitimacy
through
results.
To
ignore
this
reality
is
to
deny
the
truth.
To
punish
the
diaspora
is
to
sabotage
survival.


Why
Zimbabweans
left

Zimbabwe’s
mass
exodus
after
2000
was
not
wanderlust.
It
was
forced
migration,
a
desperate
flight
from
a
nation
that
had
collapsed
under
political
arrogance
and
economic
vandalism.
Land
seizures
and
violence
destroyed
agriculture
overnight
with
hyperinflation,
peaking
at
79
billion
per
cent
in
2008,
which
obliterated
wages,
savings
and
pensions.
Factories
closed,
unemployment
soared
and
poverty
became
destiny.
Health
and
education
systems
crumbled,
forcing
professionals
abroad.
Political
repression
silenced
dissent,
driving
activists
and
journalists
into
exile.

This
exodus
was
the
culmination
of
two
decades
of
mismanagement
under
Robert
Mugabe.
Between
1980
and
2000,
Zimbabwe
squandered
its
inheritance
of
a
strong
economy
through
corruption,
failed
structural
adjustment,
reckless
debt,
military
overspending
and
land
policy
uncertainty.
The
liberation
movement
mutated
into
a
patronage
machine,
rewarding
loyalty
while
eroding
institutions
and
investor
confidence.

Migration
became
both
a
survival
and
a
search
for
dignity.
Families
scattered
not
because
they
wanted
to
abandon
Zimbabwe
but
because
Zimbabwe
had
abandoned
them.
The
exodus
was
the
ultimate
indictment
of
a
liberation
movement
that
lost
its
moral
compass,
a
regime
that
chose
repression
over
reform
and
an
elite
that
sacrificed
prosperity
to
preserve
power.


The
Diaspora
as
Zimbabwe’s
saviour

Zimbabwe
survived
not
because
of
the
state
alone
but
because
of
its
exiles.
The
diaspora
became
Zimbabwe’s
unofficial
government,
sustaining
the
country
through
channels
more
tangible
than
any
ministry.
Economically,
remittances
eclipsed
every
other
source
of
foreign
currency,
stabilising
households
and
propping
up
a
fragile
economy.
Diasporans
poured
capital
into
real
estate,
small
businesses
and
infrastructure,
importing
innovative
models
and
technologies
that
the
state
is
too
compromised
to
contemplate.

In
knowledge
and
skills,
the
diaspora
became
Zimbabwe’s
intellectual
reservoir.
Doctors,
engineers,
IT
specialists
and
academics
collaborate
remotely
or
return
through
short-term
programs,
training
professionals,
raising
standards
and
introducing
global
best
practices.
They
are
custodians
of
modernity,
injecting
expertise
squandered
by
leaders.

Globally,
diaspora
communities
connect
Zimbabwe
to
donors,
investors,
and
markets,
lobby
for
fairer
trade
and
visa
reforms
and
act
as
informal
ambassadors
reshaping
Zimbabwe’s
image
abroad,
an
image
that
has
been
destroyed
by
successive
political
regimes.
Socially,
they
fund
schools,
clinics
and
rural
projects,
preserve
identity
and
inject
fresh
perspectives
on
democracy
and
justice.
In
short,
the
diaspora
has
become
Zimbabwe’s
saviour,
governing
through
necessity
while
the
official
state
indulges
in
spectacle.
Despite
this
monumental
contribution,
the
diaspora
is
treated
with
contempt.
They
are
denied
the
right
to
vote,
excluded
from
shaping
the
destiny
of
the
nation
they
bankroll,
and
forced
to
pay
punitive
fees
at
ports
of
entry.
They
are
branded
outsiders
even
as
they
function
as
insiders.
This
is
betrayal
of
the
highest
order,
where
those
who
feed
the
nation
are
starved
of
recognition,
while
looters
are
rewarded
with
privilege.
Denying
legitimacy
to
a
constituency
that
has
earned
it
through
sacrifice
is
not
only
morally
bankrupt
but
politically
suicidal.


Institutionalising
Diaspora
power

The
era
of
token
gestures
is
over
and
Zimbabwe
can
no
longer
afford
to
treat
its
diaspora
as
a
peripheral
community
when,
in
truth,
they
have
become
the
nation’s
most
reliable
constituency.
Their
billions
in
remittances,
their
investments,
their
skills
and
their
global
networks
have
earned
them
not
charity
but
institutional
power.
The
time
has
come
to
embed
diaspora
influence
into
the
very
architecture
of
policymaking.

This
demands
concrete
measures:
the
guarantee
of
voting
rights
and
the
upholding
of
dual
citizenship
without
bureaucratic
sabotage;
the
creation
of
diaspora
advisory
councils
or
even
parliamentary
representation;
the
introduction
of
diaspora
bonds,
tax
breaks,
and
secure
remittance
channels;
the
expansion
of
banking
products
and
pension
portability;
the
facilitation
of
return
programs
and
digital
collaboration
platforms;
the
establishment
of
a
Diaspora
Day
and
national
awards
to
honour
achievers;
and,
above
all,
the
operationalisation
of
the
2016
National
Diaspora
Policy
with
timelines,
accountability,
and
teeth.
Anything
less
is
betrayal.
To
deny
the
diaspora
its
rightful
place
is
to
sabotage
Zimbabwe’s
survival.

Across
Africa,
the
evidence
is
overwhelming.
Nigeria’s
remittances
rival
oil
revenues
as
a
stabilising
force.
Ghana
has
institutionalised
diaspora
bonds
and
investment
frameworks
that
channel
billions
into
development.
Somalia,
despite
state
fragility,
survives
because
its
diaspora
remits
more
than
any
aid
programme.
Egypt
treats
diaspora
contributions
as
a
cornerstone
of
its
national
budget.
These
nations
recognise
what
Zimbabwe
stubbornly
refuses
to
admit:
the
diaspora
is
not
a
burden
but
an
asset,
a
constituency
whose
influence
must
be
integrated
into
the
national
architecture
of
power.

Zimbabwe’s
diaspora
has
already
proven
its
indispensability.
It
has
saved
the
nation
once,
sustaining
households,
funding
education
and
keeping
healthcare
alive.
Its
role
must
now
be
elevated
from
informal
survival
to
formal
governance.
The
remittance
corridors
of
Johannesburg,
London,
New
York,
and
Sydney
are
not
merely
pipelines
of
cash;
they
are
arteries
of
legitimacy,
lifelines
of
renewal
and
engines
of
transformation.


The
Future

Africa’s
youth,
scattered
across
the
globe,
are
the
vanguard
of
a
digitally
powered
renewal.
They
will
not
be
shackled
by
liberation-era
failures.
Armed
with
technology,
networks
and
ideas,
they
will
drive
innovation,
democracy,
and
growth.
To
deny
them
recognition
is
to
deny
Africa’s
future.
Zimbabwe
must
honour,
institutionalise
and
integrate
its
diaspora
as
a
full
partner
in
rebuilding
the
nation.
Anything
less
is
betrayal.
Anything
less
is
sabotage.
The
diaspora
is
not
waiting
for
permission;
it
is
already
governing.
The
choice
is
stark:
embrace
the
diaspora
as
the
engine
of
renewal
or
condemn
Zimbabwe
to
perpetual
collapse.

Post
published
in:

Featured

Zimbabwe’s Increased Efficiency Base for Market Growth

Registered
farmers
declined
19.3%
to
101,443,
yet
planted
area
increased
21.7%
to
113,536
hectares,
suggesting
rising
productivity
and
capital
intensity.
One
such
example
of
progress,
according
to
the
TIMB,
is
the
irrigated
planted
area
increasing
to
24,000
hectares
this
season,
up
from
19,700
hectares
last
season.

Contract
farming
continues
to
dominate,
accounting
for
about
75.6%
of
planted
area,
though
industry
observers
note
that
the
15%
share
of
self-
or
bank-financed
growers
offers
renewed
support
for
Zimbabwe’s
traditional
auction
system.

Output
is
projected
to
climb
to
400
million
kg
this
year
from
354
million
kg
last
season,
reinforcing
tobacco’s
position
as
Zimbabwe’s
largest
agricultural
export
and
second-biggest
foreign
currency
earner
after
gold.
Export
earnings
reached
$1.4
billion
by
mid-December
2025,
down
slightly
year
on
year,
as
weaker
demand
from
traditional
Asian
markets—particularly
China—was
offset
by
strong
growth
in
Europe
and
steady
gains
within
Africa.
The
European
Union
stood
out,
with
export
earnings
surging
64.5%
to
$169.6
million,
reflecting
rising
demand
for
Zimbabwe’s
flue-cured
Virginia
leaf,
while
the
Far
East
remains
the
largest
market,
accounting
for
60%
of
total
export
value
despite
a
14%
decline.

Source:


Zimbabwe’s
Increased
Efficiency
Base
for
Market
Growth


Tobacco
Reporter