GLOBAL MOBILITY

Expert GLOBAL MOBILITY Solutions

The Global Mobility Group is a team of experienced international tax experts within the ETL GLOBAL Network. The group offers comprehensive support to employers and their employees for international assignments, relocations and business travel.

Leveraging their extensive experience and broad network of international contacts, they ensure that clients receive thorough assistance in every critical aspect of employee mobility across different countries and regions for work purposes. This includes navigating complex tax regulations, ensuring compliance with local laws, and facilitating smooth transitions for employees and their families, thereby minimising disruptions and maximising efficiency in the global mobility process.

Our SERVICES

Tax Residence

Determination of tax residence according to the conditions of a specific country.
Monitoring employee travel and standardising travel recording.

Social & Health Insurance

Advice for foreign employers on social and health insurance obligations when employing local and foreign personnel in a particular country.
Obtaining certificates from social insurance authorities.
Fulfillment of reporting and updating obligations with social insurance authorities.
Registration of foreign employer and employees.

Immigration Law

Obligations to be fulfilled to legally work in a particular country.
Support for employers and foreign personnel in residency and work legalisation procedures.

Remote Work

Conditions required for remote work in specific countries.
Registration procedures and employer reporting obligations.

Permanent Establishments

Conditions under which an employee’s work in a specific country’s territory may establish a permanent establishment for the company. Associated risks.

Tax

Advice for foreign employers on personal income tax obligations when employing local and foreign personnel in a particular country.
Taxation of business travelers.
Tax treatment of employee benefits.
Taxation of equity-based compensation.
Tax benefits, incentives, and special regimes for individuals relocating to specific countries.
Comparison of income tax rates across various countries for different types of income.
Planning delegation models considering national and international regulations and the specifics of the host country.
Tax equalisation agreements for international assignments.
Obtaining PIT certificates (e.g., tax residence certificate).
Fulfillment of reporting and updating obligations with tax authorities.
Factors driving increased scrutiny by tax authorities.

Labour Law

Minimum terms and conditions of employment in specific countries.
Support in preparing documentation before delegation.

Compliance Services

Preparation and filing of annual tax returns for individuals.
Coordination of tax filings in home and host countries.
Tax and social security compliance services for delegated or locally employed persons for the foreign employer.

CENTRAL CONTACT

 

Anna Misiak

Head of Personal Tax and Advisory Services for Employers Practice.
Leader in the “Personal Taxes” category according to the Rzeczpospolita Ranking of Tax Advisory Firms (2024)
Expert in taxation of personal income, tax residence, taxation and settlement of Polish and foreign income from work, cash capital and real estate.
Extensive experience in providing tax advisory services regarding inheritance, including inheritance from abroad, donations, division of property and property settlements of spouses and partners.
Projects regarding tax restructuring of remuneration and employment of staff, employee benefits, implementation and operation of incentive schemes for the management.
Support for clients in declaring and settling foreign income in Poland, coordination of projects related to annual tax returns in Poland and abroad.
Representation of clients before tax authorities with regard to personal income tax as well as inheritance and donation tax.

 

Elena Escura

Head of the International Tax department and the department of Global Mobility.
She came to BUFETE ESCURA in 2018, having previously worked for five years in the Global Mobility department at KPMG.
She was a key member of the team responsible for taxing expatriates and analysing and advising on all immigration and social security aspects of their work placement in Spain.
She is an expert in:
- International Tax
  - Foreign company tax assistance with setting up companies/branches in Spain.
  - Tax advice for companies or individuals on all matters related to the Spanish tax system.
  - Analysis and advice with regards to the application of International Double Tax treaties with Spain.
- Global Mobility
  - Assistance for expatriates with their taxes in Spain.
  - Expert on the Special tax regime for inbound expatriates in Spain.
  - Advice on all immigration and social security aspects of expatriate work placement.
  - Help with the implementation of expatriate policies in Spanish entities.

Professional qualifications
- Law degree, ESADE University, Barcelona.
- Master’s degree in Spanish taxation, ESADE University, Barcelona.
- Private client, and international, and expatriate taxation courses, CEF, Barcelona.

 

Victoria Welsh

Co-head of UK Immigration Services at Laytons ETL.
Over 20 years’ experience in the legal industry, with more than 12 years as a UK immigration practitioner.
Specialises in UK immigration law, including all aspects of the Points Based System, business and personal immigration.
Expert in advising on UK visa options and complex immigration scenarios for corporate clients and private individuals.
Provides strategic advice on business immigration, staff mobility, and compliance with UK immigration regulations.
Advises on the immigration aspects of restructuring and expansion projects, including workforce planning and management mobility.
Active contributor to UK immigration policy development through the Immigration Law Practitioners’ Association (ILPA).
Participates in submissions to the Migration Advisory Committee (MAC) and Home Affairs Select Committee regarding immigration legislation and policy.
Represents clients in immigration appeals and interactions with UK immigration authorities, ensuring compliance and favorable outcomes in complex cases.

ETL GLOBAL MOBILITY News

Italy’s 2024 Impatriate Tax Relief Scheme by NexumStp: What’s New and Why It Matters

Sep 26, 2024

Are you thinking about moving to Italy in 2024? The latest updates to the impatriate tax relief scheme could significantly influence your decision. Italy’s new tax regime is packed with changes designed to make the country an attractive destination for professionals,...

How to employ talent abroad. A Guide to Employment Regulations by ETL GLOBAL

May 9, 2024

🇬🇧 As international mobility continues to rise, particularly with the increasing prevalence of remote work, navigating the complexities of applicable regulations in different countries has become a crucial consideration for companies hiring remote talent abroad. To...

Residential And Vacation Real Estate – An Overview by the ETL GLOBAL German Desk in cooperation with the ETL GLOBAL Real Estate Network

Apr 4, 2024

🇬🇧 Since the Corona period, we at ETL GLOBAL have observed a steadily increasing international mobility. This applies not only to pensioners but also to working people who are able to realise their dream of living and working abroad due to the home office regulations...

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