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There are various “work visa” categories in the UK, many of which require sponsoring by a business with a relevant sponsor licence. Since the sponsor licence system was first introduced in 2008, these visa categories have evolved. Some have been…

Requirements for applying the inbound expatriate tax regime According to the rules regulating the inbound expatriate tax regime in Italy, employees are subject to tax on 30% of their Italy sourced employment income, assimilated income and income from self-employment, where…

Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result of the pandemic. We have seen a revolutionary and practically…

The attractions of remote working are obvious:  saving office space and costs for the employer, and commuting costs and time for the employee.  In the UK, figures published by the Office for National Statistics in April 2016 showed remote working…

International employers who send staff based in an EU country to work in other EU countries on a temporary basis – whether within an international group of companies, or to a customer in another state - will be familiar with…

Top rates of income tax & social security contributions – no significant changes After a period of generally increasing top-tax rates across many jurisdictions since 2008, as a response to the economic downturns seen across many countries, very few changes…

Expatriate tax breaks Some countries offer expatriates tax breaks (a tax relief or advantage) if they meet certain criteria.  Below we look at some of the countries that offer these. Belgium A special tax regime is available for foreign executives…

Netherlands Under Dutch law there are no formal requirements for an employment agreement; it can be entered into in writing or orally. However, for certain provisions (e.g. probation period, non-competition clause, amendment clause or penalty clause) it is necessary to…