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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
- European Union: CJEU Rules Belgium’s Municipality Tax for Nonresidents Violates EU Law
- Germany: MOF Releases Updated Guidance on the Concept of a Permanent Establishment
- Ireland: Annual Foreign Earnings Deduction Increased
- Malta: New Rules Introduced to Attract Highly Skilled Individuals
- Spain: Special Tax Regime for Inbound Expatriates: Key Benefits and Eligibility
- South Africa: High Court Reaffirms Limits on SARS’ Discretionary Powers
- Sweden:
- Expert Tax Regime: Current Rules, Proposed Changes and Practical Implications
- Key Tax and Social Security Considerations for Non-Swedish Employers
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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