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The UK FIG Regime Explained: the End of the Remittance Basis and Non-Dom Regime For over 200 years, “non-dom” was the anchor concept of UK cross-border tax planning. From 6 April 2025 it stopped being one. The UK has not simply trimmed a relief — it has replaced the entire… Read more about the UK FIG Regime, its personal allowance trade-off with foreign tax credits, RSUs being generally outside its scope and how it replaced the UK non-dom regime and remittance basis

Planning to work in Norway on an oil, energy, engineering or environmental project? A Norway work permit — or the right work visa route — is only the starting point. Employers and employees must also work through Norwegian tax registration, payroll reporting, social security, home-country obligations, and the practical requirements… Read more about the Norway Work Visa and Work Permit Requirements for Short Business Trips, Assignments and Relocations

Ask most HR or finance teams about Certificate of Coverage social security compliance for international assignments and you will hear one of two things. Either: “we handle that through payroll.” Or: “we have an A1 for EU travel.” Both answers are incomplete. And in a significant number of cross-border situations,… Read more about the International Social Security Insurance Certificate of Coverage (COC)

The NHR Portugal regime was, for more than a decade, one of Europe’s most attractive tax incentives for foreign residents. It drew retirees, remote workers, and high‑skilled professionals from around the world — particularly from the US and UK — thanks to its generous tax exemptions and flat‑rate structures. But… Read more about the NHR Portugal replacement 2.0 requirements

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… Read more about moving to the UK from the USA as an expat on assignment

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 initially by the Irish government as Section 825C into the Taxes Consolidation Act 1997, it applied… Read more about SARP in Ireland and expatriate tax relief

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… Read more about PE risks from remote working and home offices abroad

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… Read more about the expatriate management process and best practices

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… Read more about hypothetical tax and how to calculate hypotax for expats

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… Read more about Germany per diem rates and managing employee travel expenses

What is the Italy impatriate tax break (in Italian “Lavoratori Impatriati”) According to Italian authorities (official courtesy translation of Lavoratori Impatriati rules 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 to Italy. ..in… Read more about Italy’s impatriate tax break scheme and expatriate tax relief

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… Read more about the expatriate tax regime in France (Régime des impatriés)

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.. Read more about Spain’s Beckham Law and the special tax regime for expats

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… Read more about the Dutch 30% ruling, eligibility requirements and how to apply

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… Read more about remote working across borders and key issues for international employers