CASE STUDY: TAX Insights Session

Case Study: International Mobility Solutions:
Exploring the tax environments of various countries for long-term assignments of workers

EuropeFides Tax Insights Session
Wednesday, 20 May 2026 | 10.00am - 11.00am CEST
Online (Zoom). Please register for the session to receive the Zoom details.

To help us prepare, we kindly ask you to take a few minutes to complete this short questionnaire about the tax regime on assignment of workers for your jurisdiction.
Please submit your replies until Monday, 18 May 2026.

Case Study:
A multinational corporation with subsidiaries in all continents is planning to send its VP Sales and Marketing on a short-term assignment (4 to 6 years) in Europe/Middle East/Asia/US to deploy the new group IA supported marketing strategy in the Region. The package comprises a basis salary is 250,000 EUR, a housing allowance of 48,000 EUR p.a. and a cost-of-living allowance of 52,000 EUR. The individual is single and has no dependent children.

The choice of the country of assignment will depend on certain factors such as the social cost of employment, the income tax burden and other features of the local tax system.

EuropeFides has been appointed to conduct a country comparison. As member of EF, you are requested to provide input from your jurisdiction on the 10 questions below.

Your input will enable us to present a brief comparative overview at the start of the session, so we can focus most of the session on key practical issues and challenges advisors are likely to encounter.

Your Details

Name

First NameLast Name

Email

example@example.com

Member Firm Name

Case Study Questions

0. Jurisdiction

your country / jurisdiction

1. What is the average rate of mandatory employment social contribution in your country?

The aim is to caculate the total cost of an assignement (gros salary + employer social contributions) to identify the country offering the most cost-efficient environment.

2. Are there expatriation benefits (e.g. tax reliefs) and other expatriation related advantages in your country? If yes, please specify what the benefits are and how long they would be applicable.

Other

3. What is the income tax liability to be anticipated by the individual in your country, assuming the taxable base comprises employment income only ?

4. Does your country impose a specific tax on “high income”? Please specify

Other

Other relevant issues for employees on international assignment:

5. How is income from financial investments taxed?

6. Does your country apply a specific tax regime on gains from qualified equity incentives schemes such asstock-options or free shares? Please specify the taxable moment (grant,vesting, sale) and the tax rate (flat tax or progressive income tax rate).

7. Is there a tax on donations/gifts from parents?

7.a. If yes, what is the tax-free allowance? How often can be used? What are the tax rates? Is a minimum presence in your country required forgifts to be taxed?

8. Is there a tax on inheritance from parents?

8.a. If yes, what is the tax-free allowance? What are the tax rates? Is a minimum presence in your country required for inheritance to be taxed? Are there tax-favored schemes?

9. Does your country levy a wealth tax on certain assets? Is a minimum presence in your country required for assets tobe subject to wealth tax? What is the tax rate?

10. Does your country levy an exit tax in case of transfer of residence abroad?

Some countries levy an exit tax when an individual with substantial shareholdings transfers their tax residence abroad, treating the move as a disposal and taxing unrealised capital gains. Within the EU, payment may be deferred under certain conditions.

Comments

(optional) Do you have any other comments not covered by the questionnaire? Or do you have suggestions for topics of future sessions, etc.?

Case Study: International Mobility Solutions: Exploring the tax environments of various countries for long-term assignments of workers

Case Study: International Mobility Solutions:
Exploring the tax environments of various countries for long-term assignments of workers