Cross Border Tax Accountants & Consultants: What They Do and When You Need One
Searches for cross border tax accountants and cross border tax consultants have surged over the past year — and for good reason. More people are living, working, investing, or running businesses across multiple countries than ever before. With that comes a level of cross‑border tax complexity that local accountants —…
What Happens When Expat Tax Residence Is Assessed Retrospectively
Most organisations only discover they got their expat tax residence assumptions wrong months after the fact — when the tax authorities tell them. Employers in fact often assume expat tax residence is something they can determine proactively — a clean, forward‑looking assessment based on expected days, expected ties, and expected…
Most organisations do not pay much attention to business travellers and “accidental expats”. They believe often their biggest global mobility and cross-border working risks come from expatriates — the employees on formal assignments, with relocation packages, tax support, and structured documentation. In reality, expats are rarely the problem. The real…
How Assignment Letters Quietly Create Tax Risk for Employers
The Hidden Tax Exposure Sitting Inside Your Assignment Letters Most organisations treat assignment letters as administrative paperwork — something HR drafts, Legal reviews, and employees sign. They’re rarely reviewed by tax, and almost never by someone who understands how tax authorities interpret cross‑border employment arrangements. That’s precisely why assignment letters…
Digital Nomad Visas: Employer Risks Behind Employee Requests
Introduction Requests from employees to work abroad under digital nomad visa arrangements are becoming increasingly common. Often framed as a personal lifestyle choice — with employees offering to “take care of everything themselves” — these requests are frequently underestimated by employers. In reality, agreeing to digital nomad visa arrangements can…
What Triggers a Global Mobility Audit — And How Employers Invite One
Introduction Audit triggers are usually more common than many organisations and inviduals think. Yet, many are surprised when a global mobility audits occur in cross-border secondments. Often, it’s not about bad intent — it’s about patterns that invite scrutiny. For Heads of Tax, understanding why audits happen and how they…
Why Decentralised Management of International Assignments Creates Hidden Risks
Introduction Many multinational organisations assume that local teams can manage international assignments autonomously, and that HQ oversight is only needed for complex moves. While decentralisation offers agility, it can obscure material compliance and operational risks. Heads of Tax, CFOs, and HR leaders should understand where these gaps appear — because…
Why Expat Assignment Costs Rarely Match the Approved Budget
1. Why Initial Assignment Budgets Are Often Incomplete Visible Costs Are Only Part of the Picture Most assignment budgets focus on direct and visible costs, such as: Salary and assignment allowances Housing and cost-of-living adjustments Relocation and travel expenses Hidden Costs Are Often Excluded Indirect, variable, or jurisdiction-dependent costs frequently…
Tax Equalisation Isn’t a Policy — It’s a System (And Where It Breaks)
Introduction Many multinational employers implement tax equalisation thinking it’s simply a policy decision: “we will make sure our assignees pay no more than their home country tax.” While technically correct, tax equalisation is not a policy in isolation — it’s a complex system that relies on payroll, mobility, and tax…
When Short-Term Assignments Quietly Create Permanent Establishment (PE) Risks
Introduction Even the most carefully managed short-term assignments can create unexpected tax and compliance exposure. Many US and UK outbound employers assume that a brief overseas assignment — often under six months — is too short to trigger obligations. In practice, the combination of duration, activity type, and local interpretations…
The complete guide on how to move to Japan on an intra-company transfer Are you planning to move to Japan on an intra-company transfer? Japan is a global business hub, and the intra-company transferee visa is a popular route for professionals relocating within multinational organizations. This comprehensive guide explains how to…
Moving to the UK from the USA: tips for US expats on assignment
Moving from the USA to the UK on assignment? Find out what the immigration and tax implications are for both expat employees and employers.. As a US expat moving to the UK from the USA for a work assignment, navigating the complex world of immigration and international taxation can be…
SARP (Special Assignee Relief Programme) Ireland: Maximize Your Expatriate Tax Relief
Comprehensive Guide to SARP Tax Relief in Ireland The Special Assignee Relief Programme (SARP) is a tax relief initiative in Ireland designed to attract skilled employees from overseas to work in the country. Introduced by the Irish government, SARP provides significant income tax relief for qualifying individuals, making Ireland an…
Remote Working: PE risks of a Home Office in a Foreign Country
Employees working from a home office in a foreign country? Have you considered the potential permanent establishment (PE) implications for the company in that country? Employees Working From Home Office Remotely Overseas: Permanent Establishment (PE) Implications for Employers The COVID-19 pandemic accelerated what was already a growing trend as a…
Expatriate Management Process and Best Practices
Expatriate management best practices, risks and opportunities A good thought-through expatriate management process will no doubt significantly reduce the stress level for any company sending employees abroad and for the individuals themselves. Once employees to send abroad for a company’s international expansion needs (or perhaps because the employee has requested…
Short Term Business Visitors (STBV): UK rules, reporting and compliance (incl. Appendix 4 exemption)
UK Short Term Business Visitors (STBV): guidance to stay compliant.. When it comes to short term business visitors (STBVs) to the UK, confusion can arise on whether or not there are any tax liabilities or reporting requirements to fulfil even for just short business trips. Often people may have heard…
What is hypothetical tax and how to calculate hypotax for expats in 7 steps
Hypothetical tax explained – what it is and how hypotax calculations work Hypothetical tax / hypotax is a concept we have already briefly touched upon in our previous article on shadow payrolls. However, from feedback received, we have decided to write a more in-depth article to explain in greater details…
What is a shadow payroll and when is it needed?
Find out what is a shadow payroll and how companies and individuals can benefit from it.. The question “what is a shadow payroll” comes up quite frequently in our conversations about working abroad with organisations and individuals. For this reason, we have decided to write this article with the aim…
A1 Certificate for short business trips in Europe
We often get asked whether or not an A1 certificate is needed when visiting a European country even if it is only for a short business trip. The regulations around posted workers and social security protocols can often be confusing and vary in their implementations in the various European countries. Organisations…
Germany per diem rates and how to manage employees travel expenses
One of the most frequently asked questions we get asked by our clients is how to manage employees travel expenses and Germany per diem rates. German regulations governing per diems, telecom expenses, hotel costs, meals reimbursements, mileage and so on, can often be confusing and different from an organization’s home-country…
What is the Italy impatriate tax break (in Italian “Lavoratori Impatriati”) According to Italian authorities (for an official courtesy translation of the new rules please click here), the Italy impatriates tax break can be summarised as follows: It is a temporary subsidized taxation regime, recognized to workers who transfer their residence…
Expatriate tax regime in France (Régime Des Impatriés)
What is the expatriate tax regime (in France also known as “Régime Des Impatriés”) According to French authorities website, the expatriate tax regime in France can be summarised as follows: The tax scheme for expatriate employees provides for partial tax exemption for part of the income, expatriation bonuses and compensation…
Beckham Law Spain – Special Tax Regime For Expats
The Beckham Law is a special Spanish tax regime that enables expats moving to Spain to pay a flat tax rate of 24% on their Spanish incomes..
The Dutch 30% ruling: what are the eligibility requirements, application process and how to apply
The Dutch 30% ruling What is the 30% ruling (also known as “30% facility”) The 30% ruling is a Dutch expatriate tax regime. It is designed to facilitate the hiring of employees with special skills or expertise from abroad to the Netherlands. Under application of the 30% ruling, the employer…
There is no doubt that remote working and home working arrangements were already a growing trend prior to the Covid-19 pandemic. A recent study published by PwC in the US into attitudes towards home working shows that the unintentional mass experiment which forced most of us to work from home…
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The content on this website has been prepared for informational purposes only, and is not intended to provide, nor should you rely on it for, legal, tax, or accounting advice in any jurisdiction. You should consult your own legal, tax, and accounting advisers as part of your international expansion and global mobility plans. Additional details can be found in our compliance statement.
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