Global Mobility Services
Expatriate Taxation 2021

Welcome

Welcome to the Mazars Global Mobility Services guide to expatriate taxation worldwide.

The tax and social security legislation and rates may differ significantly and is frequently changing. For expatriates working in different countries it is necessary to consider the relevant laws and regulations and being compliant with the different laws is not always simple, nor is it clear that different solutions could be given. Non-compliance may result in significant consequences and may not be limited to only financial penalties. Expats are encouraged to obtain appropriate professional advice.

This guide serves as a quick reference guide to assist those who would be seconded to or within the following countries or employers seconding expatriates to work in or within the following countries. We have also given a comparison of the level of social security contributions and individual income tax in the mentioned countries. The guide includes the contact details for our offices and experts who would be pleased to assist you in respect of specific issues which arise in practice.

About Mazars Global Mobility Services

Mazars is an internationally integrated partnership, specialising in audit, accountancy, advisory, tax and legal services*. Operating in over 90 countries and territories around the world, we draw on the expertise of 40,400 professionals – 24,400 in Mazars’ integrated partnership and 16,000 via the Mazars North America Alliance – to assist clients of all sizes at every stage in their development.

Mazars Global Mobility Services have a long history. For many years we have been building a worldwide group of international advisers, specialising in advising expatriates and, employers and on the international mobility of their employees. Our services include global tax compliance and optimization, international payroll services, social security administration, shares schemes planning, immigration services, including global mobility policy advice and the management of global mobility.

We hope you find this guide useful and encourage your feedback.

Alexander Rasink
Alexander Rasink
Head of Global Mobility Services
0031-(0)88-2771615
Detailed Profile
Edwin Warmerdam
Edwin Warmerdam
Head of Tax Advisory Mazars Romania
004-(0)31-2292600
Detailed Profile

Disclaimer

The information on this website is provided by particular Mazars offices. The tool is designed by Mazars SC to present helpful information on the subjects discussed. Mazars SC has made every attempt to ensure the reliability on the information given. Mazars SC does not accept any responsibility or liability for the accuracy, content, completeness, legality, or reliability of the information contained on this website. While the information within the site is periodically updated, no guarantee is given that the information provided in this website is correct, complete, and up-to-date. The publisher disclaims any liability in connection with the use of the information. Copyright © 2021 by Mazars SC. All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law. For permission requests, write to the publisher, at the following address: Mazars SC – Avenue du Boulevard 21, box 8 BE-1210 Brussels, Belgium – www.mazars.com