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Expatriate and employer tax compliance and advisory

Personal Income Tax Rates – Employment Income Tax period Tax residency / Domicile according to domestic law Tax registration Employment income definition Examples of tax exemption Specific expatriate concession Income of board members Tax returns Tax payments Social contribution (CSS) to be paid with tax Tax rate Tax on real estate property

Tax treaties

Employment income / income from board members

International social security

Cross border employments Exception under Art 16 of Reg. 883/2004 and Art 17 of Reg. 1408/71 Social Security Cost as % from gross salary and absolute amounts

Immigration

Work permit Visa Residency permits / registration certificate Driving license Stock option plan Residence permits / Registration card

Article 15 of the OECD model

183 days Notion of employer Existence of a permanent establishment

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Expatriate and employer tax compliance and advisory

Tax treaties

International social security

Immigration

Article 15 of the OECD model