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.
Brexit deal provides clarity on cross-border social security
The Brexit deal announced by the EU and UK government provides guidance on what it means for UK/EU Social Security interaction.
Key changes in taxation of personal income in Russia
Three key changes to Personal Income Tax (PIT) in Russia that may affect globally mobile employees.
Sweden introduces economic employer concept
From the first of January 2021, an economic employer concept will be introduced in Swedish tax legislation.
Hungarian home office – properly regulated at last?
On 11 November 2020, a Government Decree on the Application of Teleworking Rules During the State of Danger was promulgated, providing derogations from the
France Covid-19: employees’ international mobility, tax and social impacts
Faced with the prolonged health crisis resulting from COVID-19, new restrictions and quarantine measures have been announced in France.
New dynamics and tax risk in remote working
While the spread and impact of the pandemic has continued to develop, so have the tax implications for this new wave of internationally mobile employees.
Philippines relaxes tax residency and PE rules
Relaxed rules on tax residency and the creation of permanent establishment in the Philipines due to the effects of COVID-19 measures.
UK Statutory Residency Test (SRT) and Covid-19 FAQs
On the 11 August, UK HM Revenue and Customs (HMRC) published their FAQs for individuals displaced from their normal location due to Coronavirus travel
Clarity on taxation of visa costs for assignees in Vietnam
On 18 May 2020, the General Department of Taxation issued Official Letter to clarify the personal income tax (PIT) policy for the costs of obtaining temporary
A shift to global taxation: China individual income tax developments
For Chinese employees working in China and elsewhere, new developments not initially accompanied by an official notice from the China tax authorities raises
Revised Posted Workers Directive (EU) 2018/957
Posted workers are perceived as a source of social competition between EU member states. The difference of social contributions can be attractive but new
IRS provides clarity for international taxpayers
The IRS has made announcements impacting internationally mobile employees by providing further clarifications, focus of audits and developments on e-filing
COVID-19 Short- term Business Visitors: Updated Revenue Guidance
The Irish Revenue Commissioners have issued much welcomed guidance and clarifications in relation to short-term business visitors (“STBVs”) working in Ireland.
Short-time Working Detailed information about Corona short- time working
We are pleased to share an update regarding the application procedure for short-time work as a result of the Corona Virus situation:
Covid-19 Future trend: home working
Employers will, most likely, make sure that employees can work from home. For employees working from home temporarily due to the Covid-19 crisis, a tax-free
Covid-19 Covid-19 - Tax and social security implications on cross-border employment
The recent outbreak of the Covid-19 crisis may have a significant impact on the overall income tax situation of individuals, following a disruption in their
Effectively managing globally mobile employees
Grant Thornton’s new global mobility technology provides end-to-end solutions and insights that allow companies to manage key elements of a mobility program.
Employer tax considerations for employers and individuals in Japan
At an unprecedented pace, government authorities are reviewing their responses and enacting changes to provide relief to affected employers and their
Update: COVID-19 - impact on cross-border commuter resident in Germany
We would like to illustrate the possible impact based on examples deriving from our Global Mobility Services practice.
COVID-19 COVID-19’s impact on your cross-border workers
COVID-19 and the measures to prevent its spreads have resulted in a situation where most countries have closed their borders. Consequently, cross-border
Global Mobility Mobility in Times of Corona and Their Effect on Taxation Rights
Measures taken in connection with the rapid spread of the corona virus have completely changed the daily operations of most companies. In addition to the
US exclusion information for international taxpayers
Find out more about the United States Internal Revenue Service (IRS) guidance to US taxpayers living abroad, including some information relevant individuals
The US CARES Act impact on globally mobile employees
A number of measures in the US CARES Act are aimed at supporting individual taxpayers in managing the financial impact as employees across the United States
Japan employer considerations for COVID-19
A summary of key tax developments adopted in response to the coronavirus pandemic that impact individuals and employers in Japan.
COVID-19: Indian tax considerations for globally mobile individuals
COVID-19: Indian tax considerations for globally mobile individuals amid the travel restrictions.
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
COVID-19 COVID-19: Irish global mobility and employment tax changes
The Irish Revenue Commissioners have issued very welcome guidance on a range of global mobility and employment tax issues which provide clarity to employers on
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.

Our contact details

Grant Thornton International Ltd

20 Fenchurch Street, Level 25
London EC3M 3BY

T +44 (0)20 7391 9500

Want to know more?

Subscribe to our updates

Please choose your subscriptions