Application of the inbound expatriate tax regime to employees returning to Italy from a posting abroad
Italy on February 21st, 2023
Requirements for applying the inbound expatriate tax regime According to the rules regulating the inbound expatriate tax regime in Italy, employees are subject to tax on 30% of their Italy sourced employment income, assimilated income and income from self-employment, where the employee: The employee benefits from the above tax relief from the tax year he […]
Expanding into the EEA or UK for the first time
UK on December 13th, 2022
What are the main considerations when expanding into the European Economic Area (EEA) or the UK for the first time? We have created a checklist of the top 10 considerations for a business taking its first steps in the EEA or UK. Tax and social security Hiring staff Expatriates Check Immigration rules How to incentivise […]
5 things foreign employers should know about the French inbound expatriate regime
France on July 21st, 2022
The inbound expatriates tax regime as provided for by Article 155 B of the French tax Code is one of the most efficient tax exemption mechanisms currently in force under French tax law. Beneficiaries of such regime who transfer their tax residence to France are allowed to reduce their taxable professional income up to 50% […]
Expatriates: New rules for non-UK domiciled and not ordinarily resident taxpayers
on January 7th, 2009
Under the UK tax system those who have a non-UK domicile are entitled to use the remittance basis of taxation whereby only income and gains which they “remit” to the UK is taxable here. So too the remittance basis applies to those individuals who are not ordinarily resident in the UK, but only in relation […]
Expatriates: New Tier 1 application forms
on January 7th, 2009
In response to recent changes to Tier 1 of the Immigration Rules, the UK Border Agency has released new application forms for each of Tier 1 (general) and Tier 1 (post study work). The old versions of these forms are no longer valid. Related article Tougher immigration criteria for migrant workers. Click here Resources Link […]
Expatriates: A8 workers registration scheme extended
on January 6th, 2009
The UK Government has decided to extend the registration scheme, which was due to end on 30 April 2009, for two more years. The scheme will now end on 30 April 2011. The scheme covers workers from the so-called “A8 countries”: Czech Republic; Estonia; Hungary; Latvia; Lithuania; Poland; Slovakia; and Slovenia. Employees from A8 countries […]