Global Mobility Newsletter

#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

#1/2019

WTS Global Mobility

Newsletter

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

pandemic 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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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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Global Mobility Newsletter

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

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

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