Global Mobility Alert - November 2018

We gladly present you a new issue of our Global Mobility Alert.

We are much looking forward to the 16th Mazars Global Mobility Conference for our international expert colleagues, which will be held on 22 and 23 November 2018 in Lyon, France. We will offer a platform to discuss tax challenges under the main theme of ‘Managing tax & compliance of a global workforce’.

European certificates of coverage (A1) have been disputed in many situations by local tax authorities. A recent case has developed itself in Belgium, and has led to the confirmation that A1’s should be respected. But, when fraud is in play, the rules can be bent. Increased international and local monitoring make that filing of A1 applications should not be seen as a formality. Tax compliance obligations are continuously subject to change, sometimes increasing tax withholding obligations for nonresident employers, while at the same time local authorities are simplifying tax filing procedures for individual tax payers. We present you some examples for Canada and Romania. Finally, if you are dealing with employee equity plans in Switzerland, we will highlight the effect of a circular issue by the Swiss tax authorities earlier this year.