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  • Expatriate Newsletter - Issue 36

Expatriate Newsletter - Issue 36

23 January 2018

Orginal content provided by BDO Global

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.


  • UNITED KINGDOM: Gender pay reporting
  • AUSTRALIA: Residential property vacancy tax / Rental property related deductions
  • FRANCE: Withholding tax system / French finance (PFL) and social security (PFSS) bills for 2018
  • HONG KONG AND MACAO: Impact from Chief Executive’s 2017 policy address
  • ITALY: Taxation of carried interests and stock options for corporate employees and corporate directors in Italy
  • THE NETHERLANDS: 2018 tax and social security rates / What to do when your employee in the Netherlands falls ill
  • SWEDEN: New exit tax for Swedish residents
  • UNITED KINGDOM: Scottish income tax rates – Tax return filing
  • UNITED STATES: US tax reform