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Welcome to WTS Global Insights. Here you will find news and updates from our worldwide network.
Overview of the current "Hot Topics" in the tax industry and how we can support with individual questions.
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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
We are pleased to present this special edition of our Global Mobility newsletter about one of the hottest topics currently: #workfromanywhere
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
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