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Home Global Mobility Newsletter

Global Mobility Newsletter

2022

#1/2023
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility
#1/2022
WTS Global Mobility
Newsletter
Brief overview of recent or expected changes in the area of Global Mobility

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%
     
View PDF

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

View PDF

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

View PDF

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

View PDF

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?

View PDF

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

View PDF

2019

#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 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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