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5 things foreign employers should know about the French inbound expatriate regime

Flag 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% […]

Netherlands – A new tax exempt working from home allowance

Flag on January 3rd, 2022


Since 1 January 2022, employers can provide a tax exempt ‘working from home allowance’ of EUR 2 per working day. The allowance is intended to cover any additional expenses incurred when working at home (heating, coffee/tea etc.). This working from home allowance will not need to be deducted from the employer’s tax-free allowance as part […]

New tax regime in Belgium for inbound taxpayers

Flag on January 3rd, 2022


On 1 January 2022, a new tax regime came into force in Belgium for inbound employees, directors and researchers. The new regime provides for greater legal certainty (as opposed to the “old” ex-pat tax regime) for employers and qualifying employees/directors. Requirements Employees and (certain) directors performing a professional activity in Belgium are eligible for the […]

A look at Italy’s attractive new tax regimes for inpatriate workers and pensioners

Flag on January 3rd, 2022


Back in 2019 and 2020 new, attractive tax regimes were launched for both employees and self-employed workers, and pensioners who transfer their tax residency to Italy. The Covid pandemic somewhat obscured the new regimes as permanent international moves, as opposed to temporary remote working, were blighted by the disruption. The new regime for inpatriate employees […]

New Swiss/Dutch Double Taxation Treaty

on January 2nd, 2012


A new double taxation treaty between Switzerland and the Netherlands (the “new DTT”) contains new provisions on dividends, interest, capital gains and information exchanges. The provisions of the new DTT apply to tax years beginning on or after January 1, 2012.  Unlike the previous DTT, which it replaced the new DTT follows the OECD Model […]

UK tax – a look forward to 2012

on January 2nd, 2012


The UK fiscal budget for 2012/13 will be set on 13 March.  We look at developments we expect to see in 2012 which have already been announced. Changes to tax allowances and bands The income tax personal allowance is to increase to £8,105 from £7,415 for the 2012-13 tax year.  At the same time the […]

France introduces an exceptional tax on high net income taxpayers

on January 1st, 2012


As part of the austerity plan started in 2011, the Finance Act for 2012 introduces an exceptional tax to be levied on those individuals with annual net taxable income exceeding EUR 250,000. The new tax is to be levied both on French tax residents and on non-French tax residents with French source income.  This tax […]