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Global Thought Leadership:

Expatriate Newsletter - Issue 24

07 December 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.


  • NETHERLANDS: The Directive on Intra-Corporate Transfers (ICT): Changes to the existing rules
  • CYPRUS: Benefits for a foreign individual coming to Cyprus to work under an employment contract / Non domicile regime for individuals – exemption from payment of Special Defence Contribution (SDC) tax on rental income, dividend income and interest income from deposit accounts
  • INDIA: Salary received in India by non-resident taxpayer - taxable as per recent ruling
  • NETHERLANDS: Social security agreement between China and the Netherlands 
  • POLAND: New laws on social insurance premiums for Polish employees posted abroad
  • SWEDEN: Tax penalty waivers based on information received from abroad / Payroll and data protection – new legislation in 2018 / Tax authority clarification on special payroll tax on certain earned income / Proposed new provision for taxation of shares in closely held companies