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Global Thought Leadership:

Expatriate Newsletter - Issue 28

23 May 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.


  • AUSTRALIA: Abolition and replacement of the subclass 457 visa - further challenges to business and the war on talent / Proposed legislative changes impacting both employers and the individual
  • HONG KONG AND MACAU: Upcoming amendment to the statutory minimum wage rate in 2017
  • INDIA: India - Germany social security agreement
  • IRELAND: Travel and subsistence
  • ITALY: Italy welcomes new residents with an annual flat tax for foreign income
  • THE NETHERLANDS: 30% ruling – discount after 10 years away or after 25 years away? / Netherlands days of physical presence test
  • SWITZERLAND: Appeal for the safety clause concerning employees from EU-2 countries (Bulgaria and Romania)