Global Mobility Newsletter

• 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%
   

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