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Global Thought Leadership:

Expatriate Newsletter - Issue 32

21 September 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.


  • CHINA: Strengthened individual income tax (IIT) administration and collection over benefits-in-kind offered to foreign employees
  • BELGIUM: Update: Exempt foreign income and tax free allowances for dependents
  • INDIA: Recent updates on social security and key considerations for linking the AADHAAR number with PAN
  • INDONESIA: Change in Indonesia law - Salary structure documentation
  • THE NETHERLANDS: Amendment of Working Conditions Act from 1 July 2017
  • SWEDEN: Government bill for higher tax rate for Swedish non-residents