Introduction

CENTRAL EASTERN EUROPEAN GLOBAL MOBILITY SERVICES
EXPATRIATE TAXATION 2017

Welcome
Welcome to the Mazars Global Mobility Services guide to expatriate taxation in Central Eastern Europe (CEE).
Although many Eastern European Countries are part of the EU the tax and social security legislation and rates may differ significantly and is frequently changing.
For expatriates working in Eastern Europe being compliant with the different laws is not always simple, nor is it clear that different solutions could be given. Non-compliance may result in significant consequences and may not be limited to only financial penalties.
This guide serves as a quick reference guide to assist those who would be seconded to or within CEE or employers seconding expatriates to work in or within CEE. We have also given a comparison of the level of social security contributions and individual income tax in the mentioned CEE countries.

About Mazars Global Mobility Services
Mazars is an international, integrated and independent organisation, specialising in audit, accounting, and tax, legal and advisory services. We rely on the skills of more than 18,000 professionals in 79 countries that make up our integrated partnership.
Mazars Global Mobility Services have a long history. For many years we have been building a worldwide group of international advisers, specialising in advising expatriates and, employers and on the international mobility of their employees. Our services include global tax compliance and optimization, international payroll services, social security administration, shares schemes planning, immigration services etc. including global mobility policy advice and the management of global mobility.
It will often be necessary to consider the relevant laws and regulations and to obtain appropriate professional advice. The guide includes the contact details for our CEE offices and experts who would be pleased to assist you in respect of specific issues which arise in practice.
I hope you find this CEE guide useful. We encourage your feedback.

Stephen Asher | Head of Global Mobility Services
Mazars LLP, London