Global Mobility Newsletter

2023

#1/2023

WTS Global Mobility

Newsletter

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

Australia: Pacific Australia Labour Mobility expansion

Austria: Income Tax - exemption with progression for non-residents.

Belgium: Belgian expat tax regime now extended to foreign non-profit organisations

China: IIT benefits continue for another year

France & Switzerland: Agreement on the taxation of home office income

Germany: New Framework for telework between Germany and Austria

Hungary: Tax allowances and leave in 2023

Italy: New interpretations of recurring cross-border tax issues

Netherlands: Exchange of information obligation

Nigeria: Recent updates on immigration rules

Poland: New rules on remote work and business trips

Portugal: Digital Nomad visa and taxation of crypto asset-derived income

Saudi Arabia: Tax implications of global mobility in KSA.

Senegal: Senegal raises its personal income tax shield to 43%

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2022

#1/2022

WTS Global Mobility

Newsletter

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

Australia: Pacific Australia Labour Mobility (PALM)

Austria: Establishment of a PE through home office activity

Chile: Global mobility in Chile

China: Expatriates’ tax position affected by staycation

Germany/China: Treaty override regarding German assignees working for a Chinese company

Czech Republic: Flat tax in the Czech Republic

France: French pension “impatriate” regime: exemption from affiliation and from payment of pension contributions

Hungary: Working days instead of calendar days and clarification of the concept of base salary

Italy: Italian source pensions paid to non-resident individuals

Luxembourg: Luxembourg cross-border workers situation since 30 June 2022

Netherlands: Update on the 30% ruling and change in the share option tax regime

Switzerland: Swiss source tax revision – notable changes

Thailand: Long-term Resident Program (LTR)

Ukraine: Taxation of individuals working remotely on Ukrainian projects

Germany/Ukraine: Treaty override regarding Ukrainian employees working in Germany

Vietnam: Work permit issues
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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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Global Mobility Newsletter

2023

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

2022

Brief overview of recent or expected changes in the area of 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

2019

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