With changes effective from January 1, 2026, the Irish government has extended the Special Assignee Relief Program (SARP) until December 31, 2030, reinforcing its commitment to attracting global talent. However, the update raises the minimum annual base salary threshold to €125,000 and excludes variable remuneration like bonuses from the qualification criteria. While the administrative deadlines offer more flexibility for late applications, missing the initial 90-day window now results in forfeiting relief for the first tax year.

The withholding tax rate on dividends distributed under the VVPRbis regime (a tax benefit designed to encourage small and medium-sized enterprises (SMEs) in Belgium to invest new capital) will increase from 15% to 18%. Effective date: 1 July 2026, being the first day of the month following publication in the Belgian Official Gazette, and applicable to dividends granted or made payable from that date onward. As a result, the combined tax burden (corporate income tax plus withholding tax) will increase to approximately 34.4% and 38.50%, respectively.

Digital nomadism is not disappearing. But the era of unmanaged international remote work is increasingly coming to an end. For many organizations, the real danger is not intentionally creating a foreign branch. It is discovering they may already have one without realizing it.

Beyond the lifestyle appeal — sunshine, islands, Mediterranean culture, and relatively affordable living costs — Greece has introduced several tax incentive regimes aimed at attracting foreign talent and capital. For internationally mobile employees and employers, however, these opportunities also come with important planning considerations.

Moving to Spain for work normally subjects individuals to a progressive income tax system with rates climbing up to 47%. However, under a special tax framework known as the “Beckham Law” (Article 93 LIRPF), qualifying inbound expatriates can opt to be taxed as non-residents. This grants them a flat 24% tax rate on Spanish-source employment income up to €600,000 for up to six years, while entirely exempting foreign passive income (like dividends, interest, and capital gains) from Spanish taxation.

Global mobility is undergoing a major transformation. The traditional model of relocating a small number of senior executives abroad on expensive, highly structured “expatriate packages” is declining. Instead, companies are increasingly managing globally distributed workforces—driven by employee demand for flexibility, advanced remote technology, and corporate budget pressures.

The French Expatriate Tax Regime provides significant income tax exemptions for foreign recruits and intra-group transfers who have not been tax residents of France in the previous five years. These benefits, which can last for up to eight years, include exemptions on “expatriation bonuses” and a 50% tax reduction on foreign-source passive income and capital gains.

Switzerland is transitioning from a joint taxation system, which often imposes a “marriage penalty” on dual-income couples through higher tax brackets and capped pensions, to a system of individual taxation. Following a March 2026 referendum, this reform will make marital status tax-neutral, though full implementation is not expected until 2030–2032. Until then, married couples continue to balance these fiscal disadvantages against benefits like tax-free inheritances and enhanced legal protections.

The Court ruled that the Belgian scheme whereby non-residents systematically pay an additional 7% surcharges is contrary to the free movement of workers as a result of which they are taxed more heavily than comparable Belgian residents. In practice, this means that non-residents pay more than residents of municipalities with low or no municipal tax, while their position with regard to financing public services is comparable.

An article posted by Tax Advisory Partnership discusses the potential UK tax implications for British nationals forced to return to the UK early due to international conflicts (specifically referencing recent Iran-US tensions).