Expatriate Newsletter - Issue 38

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.

Content

• BELGIUM AND THE NETHERLANDS: New discussion on tax entitlement between Belgium and the Netherlands on cross-border pensions
• AUSTRALIA: Foreign residents and CGT
• BELGIUM: Limitation of federal tax benefits
• HONG KONG: Budget highlights
• INDIA: Is your overseas tax eligible for foreign tax credit? / Immigration update / Social security update
• SINGAPORE: Budget highlight 2018
• SWITZERLAND: Immigration update
• UNITED KINGDOM: Social security / Abolition of class 2 NIC – Impact on expats