Global Employer Services News

November 2023

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This publication 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

  • Canada: New CRA tests: province of employment for remote workers
  • Ireland: Ireland modifies tax collection system for gains realised on exercise of share options
  • Netherlands: Netherlands limits benefits of 30% ruling, repeals net worth tax exemption
  • Switzerland: Labour migration to Switzerland continues apace

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