Read the latest insights from our member firms on tax changes and market trends impacting internationally mobile employees.

Individual and employer tax considerations for coronavirus
Tax authorities are reviewing and enacting changes to provide relief to affected taxpayers, find out the latest tax changes for Individuals and employers.
Expatriate tax implications from COVID-19
As governments move rapidly to contain the spread of the virus, global employers are also working to address how to manage employees in affected areas while
UK Budget: Changes for employers with global mobility
The UK Budget was announced on 11 March 2020 and while the emphasis centred on the unfolding challenges presented by coronavirus and Brexit, some announcements
Hong Kong February Budget
Latest Hong Kong Budget includes targeted tax incentives for individuals that may benefit internationally mobile employees and global employers.
Major changes to reporting international employees working in the Netherlands
From 1 March 2020 all foreign employers, who are located in the EU and Switzerland, will have to report in advance that their staff will work physically in the
Indian Budget: The impacts on employees
On 1 February 2020, the Indian Finance Minster presented several changes to the tax law that impact both internationally mobile employees.
BLOG.GMS New deduction obligation for foreign entrepreneurs
From 2020, employers who do not have a permanent establishment (PE) for taxes on salary in Austria will also be obliged to pay wage tax on their employees if
France global mobility update
Published on 29 December 2019, the French Finance Act for 2020 contains updates impacting globally mobile employees.
Vietnamese authorities address expat residency in mergers’
Vietnamese authorities issued Official Letter No. 3341/BCAV03 dated 5 November 2019 to provide guidance on temporary residence cards for foreign workers in
Losses on rental property disallowed for Japanese taxes
On 12 December 2019, the Japanese government announced tax changes for 2020 including provisions that will affect internationally mobile employees who have
Global mobility service Australian employment taxes: A year in review
Australia has seen an increased focus on employment tax compliance, with a raft of law changes, audit activity and landmark cases.
Japanese tax reform impacts expats and allowable deductions
Effective 1 January 2024, family members aged between 30 and 69 living outside Japan who are tax non-resident in Japan cannot be claimed as tax dependants for
Tax and legal Short- term Business Visitors: Updated Revenue Guidance
The Irish Revenue Commissioners have issued much welcome updated guidance in relation to short-term business visitors (“STBVs”) working in Ireland. What are
Welfare “Conciliamo” - call for submission of funding requests
Department for family policies issued the new edition of the so-called “Conciliamo”
Tax incentives for IT specialists in Poland
Well known for its qualified IT workforce, Poland has granted individuals working in the IT industry significant tax incentives resulting in the reduction of
EU allocation rules remain applicable for 12 months after no-deal Brexit
In case of a no-deal Brexit the allocation rules of the EU regulation 883/04 will remain applicable for 12 more months in the relation between the Netherlands
Poland’s new exit tax impact on internationally mobile individuals
The tax authorities in Poland have introduced an ‘exit tax’ from 2019 that will impact on both companies and individuals.
Singaporean expats may be liable for tax in Singapore
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
Legal New employment legislation 2020
The ‘Labour market in balance’ legislation (Wet arbeidsmarkt in balans, ‘WAB’) is coming. The idea behind this legislation is to lessen the gap between
Foreign residents in Australia set to lose capital gains exemption
The Australian government has reintroduced draft legislation to remove the Capital Gains Tax (CGT) main residence exemption for foreign residents.
Brexit and internationally mobile employees in Europe
Deal or no deal, international mobile employees from or in Great Britain are likely to be affected.
Singapore ends its Not Ordinarily Resident scheme
The Not Ordinarily Resident (NOR) scheme was unexpectedly withdrawn from Singapore’s 2019 budget this year, effectively ending the most attractive incentive
Poland: Personal income tax changes
On 1 October, the lower-bracket personal income tax (PIT) rate of the progressive scale became applicable for employees in Poland.
Irish Budget extends tax relief for international assignees
Irish government extend the Special Assignee Relief Program (SARP) for a further two years to 31 December 2022.
Germany’s economic employer tax trap
Developments in the recent German budget address internationally mobile employees working in Germany, potentially resulting in a payroll withholding obligation
Additional credits for US citizens residing in France
The IRS has updated its guidance to offer retroactive relief from certain French social taxes paid by US taxpayers residing in France.
Indian Budget announces changes impacting internationally mobile employees
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
Vietnam tax changes impacting globally mobile employees
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
Hungary reduces social tax cost
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
New reporting and withholding tax obligations in Belgium
New tax law was introduced in February 2019 that provides new reporting and withholding obligations. Going forward, employees who receive remuneration from a
Heightened audits of international assignees in Europe
Since the start of 2019, the electronic application and certification procedure in Germany has become mandatory for employers.
Deductible expenses for foreign workers without a Vietnamese work permit
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
IRS publishes exclusion information for international taxpayers
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
Portuguese Budget announces incentives for expats and simplification for inpats
The Portuguese government recently announced its 2019 State Budget which includes provisions impacting globally mobile individuals.
Australian budget announces future tax reductions for individual taxpayers
The recent Australian budget promises some relief to individual taxpayers, with more income taxed at lower rates in future years.
New guidelines clarify Chinese taxation of non-residents and non-domiciles
At the end of 2018, the Chinese tax authorities announced significant reform of individual income tax (IIT). In mid-March, guidance was jointly published in
Canada - Taxation of employer stock option plans
An announcement in the Canadian Budget proposed changes to the taxation of employer stock option plans.
India - Special allowance to form part of basic wage
The Indian Supreme Court (SC) has ruled that cash allowances paid to employees, such as a conveyance allowance, special allowance, education allowance, medical
France - Opportunity for tax reclaim in France
Taxpayers affiliated to a social security regime of an EU member state other than France or an EEA Member or Switzerland have been subject to social taxes on
France - Annual trust declaration changes
The 2019 Finance Act in France has modified the content of the annual declaration related to trusts.
Vietnam confirm expat salaries are deductible for corporate tax purposes
On 14 December 2018, the Ho Chi Minh City Tax Department issued Official Letter No.13276/CT-TTHT to provide guidance on Corporate Income Tax (CIT) deduction.
Singapore budget removes Not Ordinarily Resident relief for international employees
International employees in Singapore should note the last year that an individual can register for Not Ordinarily Resident (NOR) relief will be YA2020.
Foreign remuneration exemption for South Africa tax residents working abroad
With many South African tax residents working abroad, recent changes to tax law on foreign employment income may see many taxpayer’s affairs increase in
China income tax reform: an international perspective
China has finalised regulations addressing tax reform for individual income tax and businesses and employees with Chinese connections will not have long to
China Individual income tax reform: finalising developments - Part 1
Tax reform for individual income tax (IIT) in China has continued to progress with the publication of the final implementation regulations in December 2018.
China Individual income tax reform: finalising developments - Part 2
We look into changes addressing tax treatment of international employees in China, changes to preferential tax treatment of bonuses, equity compensation and
Tax Introduction of the Economic Employer concept in Sweden
Find out how the proposed Economic Employer term being added to Swedish domestic tax legislation will affect your mobile employees?
Changes to the tax treatment of Indian non-residents
Changes to the tax treatment of Indian non-residents for internationally mobile employees and their employers to be aware of.
Tax China publishes implementation regulations for individual income tax
Tax reform for individual income tax in China is progressing with the publication of implementation regulations on 20 October 2018. Find out more.
UK Budget impacts internationally mobile employees
2018 UK Budget signposts legislative developments impacting global businesses with internationally mobile employees, as well as potentially significant

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