April 2019 Issue

The BDO Global Employer Services 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.

In this month's issue: 

• ITALY - Tax treatment of pensions earned by Italian self-employees emigrating to another EU country and
  • Tax treatment of severance payments due to self-employed individuals
• THE NETHERLANDS - Non-resident tax payers in the Netherlands / changes in the tax credits starting 2019
• SWEDEN - Measures to mitigate the social consequences of a no-deal Brexit
• UNITED KINGDOM - Welsh rates of income tax