Original content provided by
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
- Germany: MOF Releases Updated Guidance on the Concept of a Permanent Establishment
-
European Union: CJEU Rules Belgium’s Municipality Tax for Nonresidents Violates EU Law
-
Malta: New Rules Introduced to Attract Highly Skilled Individuals
-
Netherlands: New Rule for Cross-Border Dutch and German Remote Workers Enters Into Effect
- South Africa: High Court Reaffirms Limits on SARS’ Discretionary Powers
-
Spain: Special Tax Regime for Inbound Expatriates: Key Benefits and Eligibility
- Sweden: Expert Tax Regime: Current Rules, Proposed Changes and Practical Implications
-
Sweden: Key Tax and Social Security Considerations for Non-Swedish Employers