• Expatriate newsletter - Issue 35

Expatriate newsletter - Issue 35

14 December 2017

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.


  • INDONESIA: Steps to obtain a working permit
  • BELGIUM: Key aspects of the proposed Belgian company code reform
  • FRANCE: French National Assembly approves Finance Bill
  • THE NETHERLANDS: Application of the 30%-regulation in case of garden leave
  • ROMANIA: Updates on microenterprises and personal income taxes and social security contributions
  • SPAIN: Employee handbooks in Spain
  • SWEDEN: The new Swedish PAYE return
  • UNITED KINGDOM: Autumn Budget 2017 / Overseas scale rate payments for accommodation & subsistence
  • UNITED STATES: House and Senate pass their own versions of tax reform - Next step is conference committee action