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Global Thought Leadership:

Expatriate Newsletter - Issue 39

30 April 2018

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.


  • HONG KONG: Be prepared for compliance with the EU General Data Protection Regulation (GDPR)
  • CHINA: Focussed tax inspection/audit regime on foreign employees and Chinese outbound employees
  • INDIA: Notification of income-tax return forms for tax year 2017/18  / Date for linking AADHAAR / India and Hong Kong sign tax treaty
  • THE NETHERLANDS: Mortgage interest deduction - Possible for a home not situated in the Netherlands? / Personal deduction allocated between taxable income in different states
  • POLAND: Residence certificate necessary for foreigners in Poland SWITZERLAND: Immigration update
  • SPAIN AND CHINA: Social security bilateral agreement signed
  • SPAIN: Inheritance tax discrimination extended to third country residents