We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Czech Republic, Italy, Luxembourg, Singapore, South Africa, the United Kingdom, and the United States.
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We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Canada, Italy, Philippines, the United Kingdom, and the United States.
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We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Australia, Italy, Spain, Thailand, United Kingdom, and the United States.
Click here to view.
We are clearly (and thankfully) well past the pandemic, and yet demands for flexible and remote work press on. While the overall global trend of transforming the traditional 9-to-5 work model is consistent, laws governing flexible work arrangements can vary significantly by jurisdiction.
We monitor this space closely (see our previous update here) and advise multinational companies on a multitude of issues bearing on remote, hybrid and flexible arrangements, including health & safety rules, working time regulations, tax and employment benefit issues, cybersecurity and data privacy protections, workforce productivity monitoring and more.
Key recent updates around the globe (organized by region) include:
We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Austria, Italy, Japan, Philippines, Singapore, Thailand, and the United States.
Click here to view.
We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Brazil, Italy, Luxembourg, Singapore, the United Kingdom, and the United States.
Click here to view.
We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Brazil, China, Italy, South Africa, Spain, the United Kingdom, and more.
Click here to view.
Special thanks to co-authors Glenn Fox and Paul DePasquale.
One of the biggest sleeper issues (in my opinion) for US companies when granting equity awards to non-US employees or other service providers is the fact that their heirs may be assessed with US estate tax and be required to file an estate tax return in the US if the individual dies while holding equity awards or shares.
Individual US taxpayers (i.e., US citizens and non-US citizens who are domiciled in the US) can currently benefit from a significant estate tax exemption: no estate tax is due unless the value of the estate exceeds US$13,610,000 (this is the inflation-adjusted amount for 2024), reduced for taxable lifetime gifts, but doubled for married couples if both spouses’ estates qualify for the exemption. Accordingly, relatively few US estates currently are subject to estate tax. In any event, US employees and their heirs will most likely be well aware of possible estate tax consequences for their assets, including equity awards and shares acquired under a company share plan.Continue Reading A Cautionary Tale: US Estate Tax May be Due on Equity Awards/Shares Held by Non-US Residents
We are pleased to share with you The Global Employer – Global Immigration & Mobility Quarterly Update, a collection of key updates from Australia, China, Hong Kong, Italy, Philippines, South Africa, United Kingdom, United States and Vietnam.
Click here to view.
