BDO Expatriate Newsletter - January 2019

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 recent country updates. 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.

In this issue

• ITALY - 2019 Budget Act - Italy introduces a new tax relief for foreign retirees moving to Italy / A new flat regime for entrepreneurs and self-employed workers 
• THE NETHERLANDS - 30% ruling – New legislation as of 2019 / Transitional rules
• SINGAPORE - Proposed change in the tax treatment of accommodation benefit provided to employees / Increase in enforcement on Central Provident Fund contribution errors
• UNITED KINGDOM - Increase to the Immigration Health Surcharge 
• UNITED STATES - Complexity in reporting virtual currencies

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