The Global Mobility Services team of KPMG TAX (“GMS team”) provides expat payroll outsourcing, tax advisory and individual income tax return services. The remuneration structure for internationally mobile employees is generally complex due to the differences in taxation and regulations between home and host countries. Double taxation, tax treaties, administrative agreements between countries and local tax laws are also factors that need to be taken into consideration. An appropriate strategy enables clients to reduce costs and prevent any non-compliance risks. The GMS team is part of a global network that can provide efficient and sustainable solutions to our clients.

Individual Income Tax Compliance Service

The GMS team assists with the preparation of home and host individual income tax returns (or other administrative forms) in compliance with the relevant local tax rules & regulations.

Tax Counseling Meeting

The GMS team provides pre-departure/ post-arrival meeting, conducted for assignees to provide an overview on the tax implications and social tax issues of their assignment in both home and host countries.

Tax Equalization Settlement

The GMS team performs a year-end tax equalization settlement calculation, according to the clients’ regulation or assignment letter, to prevent tax gains or loss due to international assignment.

Social Security Tax Advisory Services

The GMS team reviews the social security impact and obligations both in host and home countries and provides advisory services to eliminate double social security taxation.

Global Equity-Based Compensation Advisory Services

The GMS team provides advice on local taxation in each country, double taxation, income sourcing of equity based compensation (i.e., stock option restricted shares, restricted stock unit, restricted unit, etc.) which is provided to internationally mobile employees.