Global Employer Services News

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

• Canada: 

  • Deferred Capital Gains Inclusion and Stock Option Deduction Rate Legislation Add Complexity for Assignees

  • New Taxation Rules in Canada for Globally Mobile Employees – 2025 Update

• European Union: Pay Transparency Directive Moves Forward

• Germany: Court Rules on Daily Return for Cross-Border Commuters Under Switzerland Tax Treaty

• India: India–UK Free Trade Agreement: A New Era for Social Security Contributions

• Netherlands: The End of Partial Non-resident Status: Implications for U.S. Employees in the Netherlands

• United Kingdom: Understanding the Differences: National Minimum Wage vs. Minimum Salary Requirements for UK Work Visas