Newsletter Global Mobility

2021

#2/2021

WTS Global Mobility

Newsletter

#workfromanywhere – Time to balance the benefits and risks

#1/2021

WTS Global Mobility

Newsletter

Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

#workfromanywhere – Time to balance the benefits and risks

We are pleased to present this special edition of our Global Mobility newsletter about one of the hottest topics currently: #workfromanywhere
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Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

Austria: Wage withholding tax for foreign employers abolished

Bulgaria: COVID-19: what are the implications on employees and employers in Bulgaria in 2021

China: Tax honeymoon for expatriates ending on 31 December 2021

Germany/France: Being prepared for the 2020 French and German tax return filing season

Germany II: New tax return filing obligation for non-residents in Germany

Hungary: Guidance to Social Security and Personal Income Taxation concerns regarding the COVID-19 pandemic

Italy: The Italian tax regime for “impatriates” – Recent amendments

Russian Federation: Migration and Personal Income tax updates 2021

Senegal: Shall a foreign employee, assigned to Senegal to perform a contract signed between its employer and a local company for less than 90 days, file personal income tax in Senegal?

Sweden: Sweden adopts the Economic Employer Concept and expands companies’ obligations to make tax deductions as of January 2021

The Czech Republic: Taxation of income from employment and entrepreneurship since 2021
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2020

#2/2020

WTS Global Mobility

Newsletter

Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries

#1/2020

WTS Global Mobility

Newsletter

Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries

Austria: Home Office work in Austria and consequences due to Covid-19

Chile: COVID-19 crisis, forced permanency and PE

China: Does the coronavirus cause any impact on the IIT of individuals stranded in China?

Costa Rica: Tax treatment for employees staying in Costa Rica

Czech Republic: The influence of anti-COVID measures on tax residence and affiliation to social insurance regulations

Germany: Stay compliant when working from home

Hungary: Expat employees working from home

Italy: Issues related to working from home or remotely during the Covid crisis

Kenya: Virtual work – Tax considerations of the new normal

The Netherlands: Working from home due to the coronavirus: the Dutch tax impact

Poland: COVID-19 tax and social security guidelines still to come

Portugal: Working remotely from Portuguese home office due to thepandemic and beyond

The Russian Federation: Stuck in Russia due to the Corona pandemic

Sweden: Swedish tax liability for individuals during COVID-19

Turkey: Working remotely from Turkey

Ukraine: Migration and taxation issues in times of COVID-19

Vietnam: Does having an employee in Vietnam create a permanent establishment?
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Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

Austria: New wage withholding tax obligation in Austria as per 01/01/2020

Belgium: Belgians working in Luxembourg – 24-days’ tolerance mayincrease to 48 days

China: Announcements concerning the 2019 annual filing of individual income tax (IIT) and the coronavirus pneumonia (COVID-19) epidemic

Costa Rica: Salary Income Tax (SIT) and Social Security Charges (SSC)

France: Tax domicile in France of the corporate executives of French major companies

Germany: New flat-rate tax for Branch Travellers

Italy: Italy’s measures towards future: young people of excellence, sharing of parenthood, rise of smart working

The Netherlands: Workers posted to the Netherlands reporting obligation implemented

Poland: New tax exemption and new rules, if tax still has to be paid

Turkey: Recent Developments in Turkey

Ukraine: Major amendments introduced in 2020 – affecting individuals’ taxation
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2019

#1/2019

WTS Global Mobility

Newsletter

Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries

Austria: Reporting and documentation obligations for employee secondments to Austria

Belgium: Changes in tax and social security obligations affecting Belgian companies for benefits granted by foreign affiliated companies

China: China’s new IIT law

France: New income tax collection system

EU-Member States: The new EU Posting of Workers Directive

EU-/EEA-Member States & Switzerland: Business Trips and A1 certificate of coverage

Netherlands: 30% ruling shortened to five years as of 1 January 2019

Sweden: The Economic Employer Concept to be implemented in Sweden

United Kingdom: Brexit update – Social Security implications for Global Mobility
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Newsletter Global Mobility

2021

#workfromanywhere – Time to balance the benefits and risks

Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

2020

Brief overview of recent or expected changes in the area of Global Mobility in 17 selected countries

Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries

2019

Brief overview of recent or expected changes in the area of Global Mobility in 9 selected countries

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