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Expatriate Tax News - Issue 21

15 June 2016

The BDO Expatriate 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.


  • AUSTRALIA: Federal Budget 2016
  • BELGIUM: Formalities when sending employees to work in the Belgian construction sector: more than just a Limosa notification / Loss of personal tax deductions due to cross-border employment situation: finally a way out for Belgian tax residents?
  • CANADA: Florida and Delaware LLPs and LLLPs to be taxed as corporations, Canadian tax officials say
  • CHILE: Stock options regulation after the tax reform
  • ECUADOR: Main tax obligations for Ecuadorian residents
  • GERMANY/NETHERLANDS: New double tax treaty - Significant changes to the treatment of directors remuneration
  • HUNGARY: General rules of the family tax allowance in Hungary
  • ITALY: New tax relief for expatriates working in Italy
  • NEW ZEALAND: New tax proposal - Employee share schemes