Many countries have special personal income tax regimes for individuals performing work on their territory and we will be covering some of these regimes in a series of articles. In this article we discuss Return Tax Relief applicable in Poland. Individuals who have lived and worked abroad for a minimum of three years can take […]

Employee mobility and international working arrangements have become established tools in talent attraction and incentivization and a key way businesses become and remain competitive within their industries. Employees today have shown that if employers can’t deliver the career development opportunities and lifestyle choices they want — from flexibility in working schedule, hybrid working between the […]

On 1 March 2024, the Swiss Federal Council published the dispatch on the taxation of teleworking in an international context. The new regulations serve as a national basis for the taxation of teleworking by cross-border commuters to ensure the implementation of the new international treaty regulations with France and Italy in Switzerland. These changes will […]

On 17 September 2024, the Dutch Government published its budget proposals. Enactment of the final proposals, if approved by Parliament, is expected in December 2024. The coalition parties expressed the importance for a stable and predictable fiscal policy and investment climate. Reversal of the curtailment on the 30% facility for expatriates. Anticipated effective date: 1 […]

La Comunidad de Madrid ha impulsado la denominada “Ley Mbappé”, una iniciativa que busca atraer residentes extranjeros a la región mediante un incentivo fiscal atractivo. La ley propone una reducción del 20% en el IRPF autonómico para aquellos nuevos residentes que realicen inversiones en Madrid, siempre que no sean inmobiliarias o paraísos fiscales. Accede al CONTENIDO completo […]

La tributación de las personas no domiciliadas en el Reino Unido será objeto de cambio. El régimen de individuos no domiciliados tal y como lo conocemos terminará a partir del 6 de abril de 2025 y, junto con él, el concepto de domicilio y las complejas reglas de base de remesas. Esto dejará a los […]

Businesses that engage international talent, with employees in multiple countries, could create corporate tax exposure where they are working. Start-ups, high-growth and mid-sized businesses may disproportionately be impacted by the high costs of managing corporate taxes and employer tax compliance in new country locations, creating a “micro”-permanent establishment (micro-PE) that may have only small tax […]