Global Mobility Alert November 2018
Global Mobility Alert November 2018
A recent case has developed itself in Belgium, and has led to the confirmation that A1’s should be respected. But, when fraud is in play, the rules can be bent. Increased international and local monitoring make that filing of A1 applications should not be seen as a formality.
Tax compliance obligations are continuously subject to change, sometimes increasing tax withholding obligations for non-resident employers, while at the same time local authorities are simplifying tax filing procedures for individual tax payers. We present you some examples for Canada and Romania.
Finally, if you are dealing with employee equity plans in Switzerland, we will highlight the effect of a circular issue by the Swiss tax authorities earlier this year.
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