Expatriate Newsletter - Issue 40

The BDO Expatriate Newsletter provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This newsletter 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

• IRELAND: Irish payroll tax system - Temporary assignees
• ISRAEL: Court ruling - Allocation of Israeli taxable income to a veteran returning resident
• ITALY: New Italian legislation on corporate welfare in order to reduce the tax wedge
• MALTA: Qualifying employment in maritime activities and the servicing of offshore oil and gas industry activities (personal tax) rules 2018
• THE NETHERLANDS: Dutch 30%-ruling – Updated from 2019
• SWEDEN: Obligation to maintain Swedish personnel ledgers in additional industries
• SWITZERLAND: Swiss immigration – Update on the quota situation for second quarter 2018

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