Welcome to the Mazars Global Mobility Services guide to expatriate taxation on 5 continents.
The tax and social security legislation and rates may differ significantly and is frequently changing.
For expatriates working in different countries it is necessary to consider the relevant laws and regulations and 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. Expats are encouraged to obtain appropriate professional advice.
This guide serves as a quick reference guide to assist those who would be seconded to or within the following countries or employers seconding expatriates to work in or within the following countries. We have also given a comparison of the level of social security contributions and individual income tax in the mentioned countries. The guide includes the contact details for our offices and experts who would be pleased to assist you in respect of specific issues which arise in practice.

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 20,000 professionals in 86 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.

We hope you find this guide useful and encourage your feedback.

Alexander Rasink                                               Edwin Warmerdam
Head of Global Mobility Services                      Head of Tax Advisory Mazars Romania                   
0031-(0)88-2771615                                           004-(0)31-2292600