BDO Global Employer Services News - July 2023

Original content provided by BDO

BDO’s Global Employer Services News provides a brief overview of issues affecting international assignees, predominantly, but not exclusively, from a tax and social security perspective.

This publication 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.

Content

• European Union: EU Framework Agreement on Cross-border telework enters into force
• Canada: Budget 2023 Includes Employee Ownership Trust Provisions
• Germany: Germany and Luxembourg agree to extension of de minimis rule for employees
• Switzerland: Switzerland and France sign agreement on taxation of cross-border teleworkers

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