As the Middle East conflict continues to go on, we thought it would be good to readdress the impact on global mobility related matters, such as immigration and social security status, but also possible influence on one’s personal tax position.
Because it is unclear how the current situation will develop, it is recommended to continuously pay attention to a.o.:
- repatriation of employees from the Middle East;
- remote working and social security regulations for employees who are stuck in the Middle East or abroad (in case they are normally based in the Middle East);
- visa/residence permit status for employees who are stuck in the Middle East or employees who cannot return to their country of origin/residence.
So far, there are no special regulations for people fleeing from the Middle East to Europe. However, national repatriation coordination often seems to focus on nationals of the specific country and would therefore normally not cover employees residing there legally. Apart from the need to return before the expiration date of one’s residence permit/visa, reporting obligations may require attention.
Returning to the Netherlands to temporarily stay and work here can also influence and change the outcomes when prior emigration decisions were made, as tax liability may arise on income and assets. Obviously, the impact can be significant considering that there is no personal tax in many of these Golf states whereas the Netherlands is one of the countries with the highest tax rates and broadest scope of (personal) taxation.
Our LIMES International Desk is happy to help you in determining and managing any implications in the field of global mobility tax, social security and immigration. For questions or advice, feel free to reach out to: desk@limes-int.com.
