Global Mobility Alert - May 2018

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

Tracking employees is becoming increasingly important for companies operating internationally. Local tax authorities expect employers to be aware of their employee’s travel pattern, in order to ensure correct filing, withholding and payment of tax and social security. Also individuals should be aware that a claim for a double tax exemption in their personal income tax return may be rejected if not supported by proofed travel data.

The numbers of days spent in a country have a broad and varying impact in many countries. Please read the article on Foreign Employment Exemption in South Africa, the residency impact on joint filing in Greece and the conditions for qualifying for the expat regime in Slovenia. And it does not stop at tax. Travel may also impact business decisions, travel related compensations and may expose to local labor law and immigration regulations. An example is the reporting requirement of posted workers within Europe, to be found in this newsletter.

Last but not least we give you a peak into the ‘battle’ between Belgium and the Netherlands on taxing Dutch pensions.