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09.03.2021

Global Mobility Newsletter now available

An overview of recent or expected changes in the area of Global Mobility in selected EU and third countries

We are pleased to present the 1st edition of our WTS Global Mobility Newsletter for 2021.

The Global Mobility environment is changing in a dynamic way. Therefore, to keep you up to date, our WTS Global Mobility Newsletter provides you with an overview of recent developments in selected EU and third countries.

Austria made a U-turn and abolished the wage withholding tax for foreign employers just introduced at the start of last year.

China will see major changes take effect in 2022 regarding the tax honeymoon for expatriates - and this is definitely worth thinking about already now.

In this issue we report on significant changes for non-resident employees in Germany - applicable from 2020 onwards. Many non-resident employees will have to file an annual German income tax return for 2020 in 2021.

We provide information about the amendments of the Italian tax regime for “impatriates”, as well as migration and personal income tax updates for 2021 in Russia.

This newsletter explains whether or not a foreign employee, assigned to Senegal for less than 90 days, has to file a personal income tax declaration.

Furthermore, Sweden introduced the economic employer concept as of January 2021.

And in conclusion, this newsletter contains an update about the new flat tax in the Czech Republic as well as COVID-19-related updates from Hungary and France.

We hope you find our newsletter useful, and we welcome your feedback and suggestions.

Our experts at the WTS Global Mobility team will be happy to answer any questions you may have regarding any aspect of this newsletter.

The full document can be viewed here.

WTS Global Mobility Newsletter #1/2021
Brief overview of recent or expected changes in the area of Global Mobility in 11 selected countries
View publication
Frank Dissen
Partner
Lawyer, Certified Tax Consultant
Frankfurt
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