Global Mobility Newsletter

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

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?

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

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