• Expatriate Newsletter - Issue 30

Expatriate Newsletter - Issue 30

25 July 2017

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.


  • UNITED KINGDOM: Extension to share plan reporting 2016-17 to 24 August 2017
  • GERMANY: Legal changes in Germany as of 1 October 2016 – Once again, employers are well advised to adjust their standard employment contracts
  • THE NETHERLANDS: ‘Evaluation of the 30%-ruling’ published
  • SOUTH AFRICA: Foreign remuneration exemption
  • SWEDEN: News from the Swedish Supreme Administrative Court
  • SWITZERLAND: Work permit issues
  • UNITED KINGDOM: Making tax digital – An update
  • UNITED STATES OF AMERICA: Potential changes to US state tax withholding requirements