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Global Thought Leadership:

Expatriate Newsletter - Issue 33

26 October 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: Termination payments – Removal of foreign service relief
  • BELGIUM: The Belgian stock exchange tax extended to transactions carried out abroad / The impact of CRS on the Belgian special tax regime for foreign executives
  • CHINA: Immigration – Work permit system for foreign individuals in China has been changed
  • FRANCE: Applications for A1 certificates – EU social security regulations
  • HONG KONG: What can employers do to comply with the anti-discrimination law of Hong Kong?
  • INDIA: The Central Board of Direct Taxes (CBDT) notifies procedure for foreign tax credit
  • THE NETHERLANDS: 2018 Budget
  • SOUTH AFRICA: New immigration rules on expatriates in South Africa
  • SWEDEN: New legislation regarding beneficial owners
  • SWITZERLAND: Precision on licensing requirements on intra-group hiring of services