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BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.
This publication brings together individual country updates over recent months. As you will appreciate, the wealth of changes across multiple jurisdictions is significant so to provide easily digestible information we have kept it to the key developments that are likely to affect your business and international assignees.
Content
- Belgium:
- Tax Authorities Clarify Lump-sum Allowance for Foreign Business Trips
- Tax Authorities Accept Foreign Tax Credit on Certain French Dividends
- Colombia: Tax Reform Project Impacts Individual Taxpayers
- Japan: Impact of 2025 Tax Reform on Payroll Procedures
- United Kingdom:
- HMRC’s Latest Guidance for Compliance - Implications for Employers and Internationally Mobile Employees
- Mandatory Identity Verification at Companies House Now in Effect
- United States:
- 2025 Year-End Reminders Regarding Common Fringe Benefits, Special Rules for 2% S Corp Shareholders
- IRS Provides Employers Penalty Relief for 2025 Tip and Overtime Reporting
For more detailed information on any of the issues or how BDO can help, please contact Peter Wuyts or the country contributors directly.
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