Stock-based compensation (SBC) is an increasingly common element of global reward strategies, yet offering equity to employees outside the employer’s home country introduces layers of tax, payroll, and regulatory complexity. For employers expanding equity plans across Europe and the Asia-Pacific (APAC) region, understanding local employer obligations is essential to remaining compliant while ensuring a positive […]
Belgium has revised its immigration framework for individuals who work in Belgium while continuing to live in a neighboring country. The new rules, applicable since 15 August 2026, are particularly important for employers engaging international and mobile workers. Accede al recurso completo Fuente:Andersen
Switzerland is introducing new measures to improve labor market access for both beneficiaries of protection status S and internationally trained talent. On May 27, 2026, the Federal Council adopted proposed amendments to the Federal Act on Foreign Nationals and Integration to strengthen workforce integration and help address labor shortages Accede al recurso completo Fuente: […]
Immigration New Zealand’s Amendment Circular No. 2026-01 introduces updated wage thresholds, occupational requirements, and criteria for the Green List, Accredited Employer, and Skilled Migrant Category visas, effective beginning 9 March 2026. These amendments are reflected in the Immigration New Zealand Operational Manual. Accede al recurso completo Fuente: KPMG
On March 30, 2026, New Zealand enacted the Taxation (Annual Rates for 2025–26, Compliance Simplification, and Remedial Measures) Act 2026, introducing an income tax exemption for qualifying non-resident visitors working remotely in New Zealand for foreign employers. Accede al recurso completo Fuente: Vialto Partners
Immigration New Zealand, the official government authority responsible for managing country’s immigration system, has recently implemented significant changes to the Skilled Migrant Category (SMC) Resident Visa and related Work to Residence pathways, effective 24 August 2026. The reforms introduce two new SMC pathways, amend the existing points-based pathway, clarify wage threshold rules, and strengthen qualification, […]
Effective Sept.25, 2026, Immigration New Zealand implemented new age and evidence requirements for several partnership-based visa categories. Under the updated rules, both the visa applicant and the supporting partner must be at least 18 years old at the time of application, and only evidence of the relationship accumulated after both individuals turned 18 will be […]
In September 2025, INZ announced significant reforms to modernise the system and better reflect labour market needs. Additional details released now clarify how these new settings will operate when they take effect from late August 2026. Israel will automatically extend by three months all visas expiring between February 22, 2026, and March 31, 2026. No […]
In recent years, the Spanish Tax Administration has maintained a restrictive approach toward taxpayers benefiting from the Portuguese Non-Habitual Resident (NHR) regime. Both the Directorate-General for Taxes (DGT) and the Central Economic-Administrative Court (TEAC) have argued that this regime does not entail “full tax liability,” thereby preventing such taxpayers from being recognized as tax residents […]
On 4 June 2026, the Norwegian Directorate of Immigration (UDI) announced increased salary thresholds for residence permits for work purposes. The revised compensation thresholds took effect retroactively on 1 May 2026. Accede al recurso completo Fuente:EY
