Global Employer Services News January 2026

GES January

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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: Changes to Special Tax Regime for Inbound Taxpayers Enacted
  • Netherlands: Changes to Income Tax Brackets and Rates for 2026 Enter Into Effect
  • OECD: Public Consultation on Global Mobility Reveals Open Questions
  • United Kingdom: 2026/2027 Scottish Budget Presented to Parliament

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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