e b r u a r y 2 0 2 1 F s s u e C W 7 I N e w s f r o m t h e w o r l d o f g l o b a l m o b i l i t y With effect from January 1, 2021, the Greek tax authorities have passed a new regulation that aims to create incentives to move tax residency to Greece. Eligible individuals will benefit from tax incentives for up to seven consecutive tax years after their relocation to Greece. The aim is to improve the country's financial situation and to stimulate its economic development. Based on the new regulation, individuals who transfer their tax residence to Greece and qualify for the special tax regime are entitled to a 50% exemption from income tax and solidarity surcharge. This applies to employment income earned in Greece during any tax year. The individual must not have been tax resident in Greece for five out of the last six years GREECE: INCENTIVES FOR TAX prior to moving their tax residence to Greece and must declare the intention to remain in the country for at least two years. NEW TAX RESIDENTS Since February 8, 2021, residents of the Hong Kong Special Administrative Region (SAR) who have obtained a Canadian post-secondary diploma or degree in the last five years or an equivalent foreign credential are eligible to apply for a new Canadian work permit. The new permit is valid for up to three years and allows eligible candidates to work and live in Canada. During the validity period of the permit, they are allowed to change their employer and after three years, they can apply for permanent residence in Canada. All Hong Kong residents currently staying in Canada can apply for the work permit via an online application portal. Hong Kong residents applying from abroad are still subject to COVID-19 travel restrictions and are potentially unable to enter Canada unless they meet a travel exception requirement. It is also permitted for the spouse CANADA: OF THE HONG INTRODUCTION or common law partner and dependent children of the principal applicant to apply KONG WORK PERMIT PROGRAMME for a study or work permit in Canada. France has further restricted its entry requirements due to COVID-19. Non-resident UK nationals, posted workers from the UK and intra-corporate transferees in general are currently not allowed to enter France. Holders of Talent Passport visas and those with special entry rights will still be able to enter. Family members may not be granted entry to France even if the principal applicant is admitted. Persons with newly approved visas as family members of Talent Passport holders will also be provisionally denied entry. The latest restrictions and the previous regulations on entry into France as well as the curfew between 18:00 and 06:00 remain in place until further notice. Since last week, the French government only allows entry and exit from France to the European Union, the FRANCE: ENTRY BAN FOR NEW European Economic Area, Andorra, Monaco, San Marino, Switzerland, and Vatican City – unless the traveller has exceptional reasons. POSTED WORKERS SWITZERLAND: ON WITHHOLDING TAX CIRCULAR The federal tax administration of Switzerland regularly publishes specialist information on tax topics on its website, which is directed to the cantonal tax authorities, trustees and other persons interested in formal tax information. In its current circular dated February 15, 2021, the tax authority provides information on the updated fact sheets on withholding taxes as well as overviews on the double taxation agreements that Switzerland has concluded with other countries. The fact sheets have been updated with regard to the revision of withholding taxation that came into force at the beginning of the year and relate, among other groups of individuals, to boards of directors, artists, athletes andspeakers, as well as employees in international transport.
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