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Well known for its qualified IT workforce, Poland has granted individuals working in the IT industry significant tax incentives resulting in the reduction of taxable income for high-earners.

The tax authorities in Poland have introduced an ‘exit tax’ from 2019 that will impact on both companies and individuals.

For Singapore citizens based overseas, the lapse of non-resident tax election means a potential exposure to Singapore income tax if they travel to Singapore for any business purposes.

Deal or no deal, international mobile employees from or in Great Britain are likely to be affected.

The Not Ordinarily Resident (NOR) scheme was unexpectedly withdrawn from Singapore’s 2019 budget this year, effectively ending the most attractive incentive for foreign nationals with cross-border responsibilities to relocate to Singapore.

Irish government extend the Special Assignee Relief Program (SARP) for a further two years to 31 December 2022.

On 1 October, the lower-bracket personal income tax (PIT) rate of the progressive scale became applicable for employees in Poland.

Developments in the recent German budget address internationally mobile employees working in Germany, potentially resulting in a payroll withholding obligation for German employers.

The IRS has updated its guidance to offer retroactive relief from certain French social taxes paid by US taxpayers residing in France.

On 5th July 2019, the 2019/20 Budget was announced in India. A number of the tax changes announced will impact businesses with internationally mobile employees, from transfers between countries, assignees and possibly business travellers. Find out more.

In an ever-changing tax landscape, we are pleased to share the latest and important regulations and tax policies taking place in Vietnam that will affect your globally mobile employees.

On 12 June 2019, the Hungarian Parliament approved a bill that will see the social contribution tax and the simplified contribution to public revenues decrease from 19.5% to 17.5% from 1 July 2019.

Since the start of 2019, the electronic application and certification procedure in Germany has become mandatory for employers.

New tax law was introduced in February 2019 that provides new reporting and withholding obligations. Going forward, employees who receive remuneration from a foreign company will be deemed to have received this from the Belgian company.

On 15 February 2019, the Hanoi Tax Department issued 'Official Letter No. 6351/CT-TTHT' that provides guidance on expenses for non-Vietnamese workers who aren't granted work permits.

The United States IRS recently issued Notice 2019-24 and Rev. Proc. 2019-15 to provide guidance to US taxpayers living abroad, including some information relevant individuals still finalising their 2018 federal tax return.