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Global Thought Leadership:

Expatriate Newsletter - Issue 20

01 May 2016

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.


  • SWEDEN: 2016 topical update
  • AUSTRALIA: HELP repayments and non residents
  • BELGIUM: New tax on speculative stocks and securities
  • CANADA: Federal Budget report / Easing entry requirements for film and television production crew
  • HUNGARY: Practical information for expats assigned to Hungary
  • INDIA: Budget 2016 / Forms for filing tax returns for fiscal year 2015-16 / Social security agreement with Australia
  • IRELAND: Real time credit for foreign tax
  • LUXEMBOURG: Payroll reform from 2017
  • NETHERLANDS: 30% ruling: 150 kilometres distance condition in line with European law
  • SINGAPORE: Budget 2016 changes
  • UNITED KINGDOM: Short term business visitors