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Expatriate Tax News - Issue 22

07 September 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.


  • THE NETHERLANDS - Material employment under the tax treaties with the Netherlands and the Dutch 60-days rule
  • AUSTRALIA - Foreign resident capital gains witholding
  • CHILE - Revised tax rates for 2017
  • CHINA - An insight into Chinese tax implications of expatriate dual contract arrangements
  • ISRAEL - Case law with regards to an individual's residency and how gaming income should be taxed
  • ITALY - New approach of the Italian Supreme Court
  • LUXEMBOURG - Stock options plans - notification requirements
  • MALTA - The qualifying employment in aviation (personal tax) rules (2016) have come into effect by virtue of legal notice 177 of 2016
  • NEW ZEALAND - Foreign trust disclosure rules
  • SWEDEN - Tax treatment of key staff members