Global Employer Services News

September 2025

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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

  • Belgium: Eased STRIT/STRIR Rules Would Strengthen Tax Attractiveness
  • Canada:
    • T4A Reporting: Insights and Implications
    • Voluntary Disclosures Program Changes -- What Global Mobility Employers Need to Know
  • Denmark: New Certification Scheme Would Allow Companies to Recruit International Labour More Efficiently
  • Ireland: 
    • Upcoming PRSI Rate Changes – Effective 1st October 2025
    • Karshan Settlement Disclosure Opportunity for Employers
  • Switzerland: Tax Residence and Stricter Tax Practices in Cross-Border Family Relationships
  • UNited KIngdom: HMRC Clarify National Insurance Contribution Treatment of Internationally Mobile Employees -- What Employers Should Do Next
  • United States: OBBBA’s Global Mobility Provisions Will Impact Tax-Equalized Employees and Their Employers


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