2023 visa routes to the UK
UK on March 17th, 2023
There are various “work visa” categories in the UK, many of which require sponsoring by a business with a relevant sponsor licence. Since the sponsor licence system was first introduced in 2008, these visa categories have evolved. Some have been renamed, eligibility requirements have changed, and some have been abolished completely. We have created an easy-to-understand […]
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 […]
International Remote Working, Checklist for Employers
on January 8th, 2021
Are you ready for increased employee choices and flexibility in the workplace? There is no doubt that we are all living through an exceptional period of time, as a result of the pandemic. We have seen a revolutionary and practically overnight shift from office-based work to remote home working that became a necessity, as governments […]
Remote working across borders: opportunities and traps for international employers
on January 7th, 2017
The attractions of remote working are obvious: saving office space and costs for the employer, and commuting costs and time for the employee. In the UK, figures published by the Office for National Statistics in April 2016 showed remote working at its highest levels ever, at 13.9% and 13.7% of the workforce reported as working […]
From non-event to nightmare: Cross-border postings and the Posted Workers Enforcement Directive
on January 4th, 2017
International employers who send staff based in an EU country to work in other EU countries on a temporary basis – whether within an international group of companies, or to a customer in another state – will be familiar with the Posted Workers Directive. […]
Europe and USA – Top tax and social security rates survey: Changes from 2015
on January 1st, 2016
Top rates of income tax & social security contributions – no significant changes After a period of generally increasing top-tax rates across many jurisdictions since 2008, as a response to the economic downturns seen across many countries, very few changes to the rates have been seen between 2015 and 2016. Figure 1: Top CELIA Alliance […]
Quick survey of expatriate tax regimes in the European Economic Area and Switzerland
on January 1st, 2016
Expatriate tax breaks Some countries offer expatriates tax breaks (a tax relief or advantage) if they meet certain criteria. Below we look at some of the countries that offer these. Belgium A special tax regime is available for foreign executives and specialised employees “temporarily” working in Belgium. “Temporarily” implies that this special tax status is […]
Benelux: What are the formal requirements for an employment contract?
on January 10th, 2015
Netherlands Under Dutch law there are no formal requirements for an employment agreement; it can be entered into in writing or orally. However, for certain provisions (e.g. probation period, non-competition clause, amendment clause or penalty clause) it is necessary to put them in writing. An employer is also obliged to provide the employee with a […]
ECA International events 2012
on January 2nd, 2012
ECA International provides valuable data to employers operating international assignment programmes and have released their events & training programme for the first half of 2012. These events are being run in various international locations. Resources International Events 2012
New OECD Model Tax Convention – examining the new definition of “employer” in Article 15
on January 4th, 2011
The revised version of the condensed OECD Model brings welcome clarity to the meaning of employer for Article 15 (short term assignment) purposes. The OECD (Organisation for Economic Co-operation and Development) Council approved the 2010 Update to the Model Tax Convention in July 2010. Changes One of the most important parts of the 2010 update […]