08/29/2022: Argentina – Government Updates Requirements for Entering Argentina - The Argentine government’s decision to no longer require travellers to complete the Electronic Sworn Declaration removes one administrative step that had been required for entry to and exit from Argentina. This will bring relief and certainty for those returning to their homeland and places of residence considering the global impact that COVID-19.
05/12/2022: Argentina – Digital Nomad Visa Announced - Effective 21 May 2022, foreign nationals working remotely in Argentina can apply for a new six-month transitory residency visa for “digital nomads” that can be extended once, according to measures published by the Argentine National Immigration Office (Dirección Nacional de Migraciones) on 11 May 2022.
04/13/2022: Argentina – COVID-19: Entry Requirements Updated - The Argentinean government on 7 April 2022 reduced the requirements for Argentineans and foreign residents to enter the country to: 1) making an electronic sworn declaration 48 hours prior to arrival, and 2) having COVID-19 insurance.
01/28/2022: Argentina - Requirements for Entering the Country Updated - The Argentinean government on 26 January 2022 announced that as of 29 January 2022, Argentineans and foreign residents who re-enter the country with a complete vaccination schedule against COVID-19 with at least 14 days before entering the country, will be exempt from performing the diagnostic test (submitting a negative PCR test).
11/03/2021: Argentina – Government Decides to Cautiously Open Borders - Administrative Decision N° 951/2021, announced on 1 October 2021 by the Argentinean government, effectively opens the country’s borders, starting 1 November, to many individuals who had been previously restricted and who wish to enter Argentina as tourists. The entry of nonresident foreigners as of 1 November 2021, will be subject to compliance with certain immigration requirements and conditions.
08/10/2021: Argentina – Government Extends Some COVID-19 Measures, Loosens Others - Argentina’s government announced on 7 August new measures to fight the coronavirus, including an extension of the existing border closure until 1 October, while also permitting limited capacity in-person gatherings that follow protocols. Additionally, certain nonresident foreigners are once again allowed to temporarily enter the country.
07/13/2021: Argentina – Another Extension for Administrative Decisions to Fight COVID-19 - Argentina’s government announced on 9 July new measures to combat the coronavirus, including an extension of existing coronavirus preventive measures, until 6 August. Borders will essentially remain closed and stricter measures have been established to prevent the spread of new strains of COVID-19 in Argentina. There is to be a quota of seats on passenger flights for re-entry to the country by Argentine nationals and foreign residents who are abroad.
06/29/2021: Argentina – Government Extends Administrative Decisions to Fight COVID-19 - Argentina’s government announced on 26 June new measures to combat the coronavirus, including an extension of existing coronavirus preventive measures until 9 July. Borders will remain closed and stricter measures have been established to help prevent the spread of new strains of COVID-19 in Argentina.
06/15/2021: Argentina – Extension of Administrative Decisions to Fight COVID-19 - Argentina’s government announced on 12 June new measures, including an extension of coronavirus preventive measures until 25 June. The country’s borders will remain closed.
05/27/2021: Argentina – Administrative Decisions Responding to COVID-19 Spread - On May 19, 2021, the U.S. Department of State released the June 2021 “Visa Bulletin” and the U.S. Citizenship and Immigration Services also determined that it will accept employment-based Forms I-485, Applications to Register Permanent Residence or Adjust Status, next month according to the Visa Bulletin’s “Final Action Dates” chart.
04/19/2021: Argentina – COVID-19: Buenos Aires Lockdown, Strict Prevention Measures - Argentina’s government has enacted Decree N° 241/2021 concerning the extension of obligatory social distancing until 30 April 2021, for the Buenos Aires metropolitan region. Many activities that bring people outdoors (e.g., shopping, restaurants, etc.) have been curtailed.
03/01/2021: Argentina – Quarantine in Buenos Aires and Travel Restrictions Extended - Argentina’s government published in the Boletin Oficial, a series of measures extending until 12 March 2021, the lockdown for the Buenos Aires metropolitan region, and the travel restrictions by keeping Argentina’s borders for tourism closed until 12 March 2021. Border closures continue for bordering countries and Great Britain by land, air and sea until 12 March 2021, and the frequency of flights from the United States, Mexico and Europe will remain in a 30% capacity, and from Brazil, 50%. The measures aim to protect the Argentine population and control and prevent the further spread of COVID-19.
02/26/2021: Argentina – COVID-19: Another Extension for Residency Deadlines - Argentina’s National Immigration Office has announced the automatic extension for another 30-day period certain residency-related deadlines to 19 March. The new Provision will help foreign individuals who, due to COVID-19, continue to be unable to extend their transitory and temporary residencies personally, as the National Immigration Office remains has remained closed since 20 March 2020.
02/02/2021: Argentina – Buenos Aires Lockdown Extension - On 30 January, Argentina’s government extends the lockdown until 28 February 2021 for the Buenos Aires metropolitan region.
01/20/2021: Argentina – COVID-19: Government Again Extends Residency Deadline - Argentina’s National Immigration Office has announced the automatic extension for another 30-day period certain residency-related deadlines to 18 February. The new Provision will help foreign individuals who, due to COVID-19, had been unable to extend their transitory and temporary residencies personally, as the National Immigration Office remains has remained closed since 20 March 2020.
01/05/2021: Argentina – Buenos Aires Lockdown Extended, Certain Inbound Flights Banned - On 21 December 2020, Argentina’s government published a Decree extending the lockdown for the Buenos Aires metropolitan region until 31 January 2021. Also, it is important to note, due to the rapidly-evolving coronavirus situation in the United Kingdom and other European countries, Argentina has been prohibiting flights into the country from the United Kingdom and a few other countries.
03/11/2022: Australia – Displaced Employees and COVID-19 Updates - Hong Kong has extended its travel ban on incoming flights from eight countries including Australia until April 21, 2022.
11/24/2021: Australia – Border and Travel Restrictions Eased - In this GMS Flash Alert, we briefly describe some important recent immigration and coronavirus-related developments in Australia, including, for example, vaccinated eligible temporary visa holders being able to travel to Australia without needing to obtain a travel exemption, expansion of international travel safe zones, and when obtaining a travel exemption is required.
09/03/2021: Australia – Updated Guidance on Prolonged Employee Displacement and Business Travel - The Australian Taxation Office has updated its guidance on the Australian tax implications for individuals that have been displaced in Australia due to the COVID-19 pandemic. The ATO has clarified that if an individual had the ability to leave Australia and chose to remain, this will be a strong indicator they have established Australian tax residence.
05/25/2021: Australia – Federal Budget and Immigration Updates - Although Australian borders remain closed until 2022, the recently-announced Federal Budget has affirmed the government's focus on attracting global talent to and business investment in Australia to support the economic recovery. This GMS Flash Alert covers key Budget pronouncements concerning immigration and Australia’s various visa programs; it also covers travel exemptions, updates to the Priority Migration Skilled Occupation List, and recommendations by the Australian member firm to the inquiry into Australia’s skilled migration program.
07/07/2020: Austria – Guidance on Treatment of Wages Connected with ‘Home Office’ Work - Austria’s Ministry of Finance recently released the latest “Information” regarding the application and interpretation of double taxation treaties in connection with the COVID-19 pandemic, focusing on treatment of wages in connection with activities performed in one’s home office. This newsletter also discusses the OECD Secretariat Analysis and provisions for the tax treatment of cross-border-commuters with relation to Germany, Liechtenstein, and Italy.
06/26/2020: Austria – Round-Up of Recent Coronavirus Relief Measures - In this GMS Flash Alert we provide an overview of key relevant provisions in recent Austrian legislation intended to combat the effects of the coronavirus pandemic, focusing on employee-related subsidies, income tax law, social security law, and wage tax law.
09/03/2020: Barbados – New Immigration Policy to Attract Remote Workers - In response to the COVID-19 global pandemic, Barbados has developed a new program – the 12-month Welcome Stamp – for entry into the country for individuals who are working remotely.
04/03/2020: Barbados/Eastern Caribbean – Fiscal Stimulus and Travel/Border Restriction Measures - Barbados has issued the Emergency Management (COVID-19) Curfew Directive, 2020, which introduces limitations and restrictions on businesses, as well as daily life and travel within the country. The government has also proposed a package of economic and fiscal stabilization measures to address the fall-out on the country’s economy from the outbreak of COVID-19. This GMS Flash Alert focuses on the COVID-19 response efforts of the government of Barbados and also highlights developments in Antigua and Barbuda, St. Lucia, and Saint Vincent and the Grenadines.
11/30/2021: Belgium – New Travel Ban on Individuals Coming from Very High-Risk Countries - Belgium recently introduced a new travel ban starting 28 November 2021, for a certain number of countries that are considered “very high-risk countries.” Added to the list are several countries in southern Africa. The measures are intended to contain the further spread of the new “omicron” variant of the coronavirus in Belgium.
08/02/2021: Belgium – More Updates for List of High-Risk Countries - Belgium’s government published on 30 July 2021, an update on the countries deemed “high-risk” for which Belgium instituted a travel ban. The additional travel restrictions concern individuals travelling from 23 countries. The measures are intended to contain the further spread of the new coronavirus variants in Belgium and employers will need to bear the measures in mind as they plan for economic migration or arrange for business travel to/from Belgium.
07/27/2021: Belgium – List of High-Risk Countries Gets Updated Again - Belgium’s government published on 24 July 2021, an update on the countries deemed “high-risk” for which Belgium instituted a travel ban. The additional travel restrictions concern individuals travelling from 22 countries. The measures are intended to contain the further spread of the new coronavirus variants in Belgium and employers will need to bear the measures in mind as they plan for economic migration or arrange for business travel to/from Belgium.
07/22/2021: Belgium – Latest Update on List of High-Risk Countries - On 19 July 2021, Belgium’s government published an update on the countries deemed “high-risk” for which Belgium instituted a travel ban. The additional travel restrictions concern individuals travelling from 20 countries. The measures are intended to contain the further spread of the new variants in Belgium and employers will need to bear them in mind as they plan for economic migration or arrange for business travel to/from Belgium.
07/13/2021: Belgium – Latest Update on List of High-Risk Countries - On 2 and 9 July 2021, an update was published on the countries for which Belgium installed a travel ban. The government had introduced additional travel restrictions, resulting in a travel ban for individuals travelling from 27 countries (including Brazil, India, and South Africa) into Belgium. The measures are intended to contain the further spread of the new variants in Belgium and employers will need to bear them in mind as they plan for economic migration or arrange for business travel to/from Belgium.
07/01/2021: Belgium – COVID-19: Arrangements for Taxing Cross-Border Workers Further Extended - The Belgian tax authorities have announced that mutual agreements with France, Luxemburg, Germany and the Netherlands have been extended until September 30, 2021, to provide clarity on the income tax situation of individuals working in one country while residing in another country and who are forced to work from home during the COVID-19 pandemic. The Belgian social security authorities confirmed that the neutralization of the period of teleworking because of the pandemic is also extended till December 31, 2021.
04/08/2021: Belgium – COVID-19: France, Germany Mutual Arrangements Extended - The Belgian tax authorities announced that mutual agreements with France and Germany have been extended until 30 June 2021. The COVID-19 mutual agreements Belgium concluded in 2020 with neighbouring countries France, Luxembourg, Germany, and The Netherlands aim to avoid the negative tax consequences for cross-border workers at risk of having their employment income become fully taxable in their states of residence.
03/15/2021: Belgium – COVID-19: Arrangements for Taxing Cross-Border Workers Extended - Belgian tax authorities announced March 5, 2021, an extension of mutual agreements with Luxembourg and the Netherlands until June 30, 2021; while talks are ongoing to also extend agreements with France and Germany. Current COVID-19 mutual agreements Belgium concluded in 2020 with France, Luxembourg, Germany and the Netherlands to avoid the negative tax consequences for cross-border workers had been extended several times to March 31, 2021.
01/21/2021: Belgium – COVID-19: Pre-Tracing of Foreign Workers Update - To help fight coronavirus, in Belgium, pre-tracing of certain foreign workers has been in effect with information collection and documentation requirements applying to employers since 24 August 2020, for the construction, cleaning, agriculture and horticulture, and meat sectors. As from 12 January 2021, this requirement applies to all employers and users who temporarily make use of the services of an employee or self-employed person who resides or lives abroad and who comes to work in Belgium. The measure applies until 1 March 2021, but can be extended.
03/26/2020: Botswana – Broad Measures Introduced by Government to Combat COVID-19 Threat - As part of its response to the coronavirus threat, the Botswana government has announced broad measures to curb the spread of the coronavirus (COVID-19). These measures include barring of entry into Botswana of travelers from high-risk countries. Other measures include cancellation or suspension of large-crowd events, social distancing, etc.
09/16/2022: Brazil – COVID-19: Travel Restrictions Eased for All Travelers - In response to a more favorable SARS-CoV-2 pandemic scenario in Brazil, a new ordinance eases the requirements for all travelers, effective as of September 12, around coronavirus-related travel into and out of the country.
04/11/2022: Brazil – COVID-19: Travel Restrictions Eased and Immigration Deadlines Extended - The Brazilian authorities published new ordinances on March 16, 2022 and April 1, 2022, easing some travel restrictions and extending some immigration deadlines. As of April 1, travelers need only present vaccination certificates or negative antigen or RT-PCR tests issued no later than 24 hours before the travel date. Immigration documents that expired after March 16, 2020, will be considered valid and useable until September 15, 2022, if the foreign national is currently residing in Brazil and has not traveled outside of the Brazilian territory for more than 30 days.
01/24/2022: Brazil – COVID-19: Travel Restrictions for Southern African Nations Lifted - The Brazilian authorities published new ordinances in the country’s official gazette on January 21, 2022, removing the travel restrictions for foreign nationals of Southern African Nations arriving in Brazil. The African nations of Botswana, Eswatini, Lesotho, Namibia, South Africa, and Zimbabwe have been removed from the travel restriction list.
12/20/2021: Brazil – COVID-19: Vaccination Certificate Now Required - The Brazilian authorities published new ordinances on December 9 and 10, 2021, updating the travel restrictions for foreign nationals arriving in Brazil effective December 18. All travelers must present a vaccination certificate, in addition to either a negative SARS-CoV-2 antigen test issued no later than 24 hours before the travel date or a negative RT-PCR test issued no later than 72 hours before the flight for foreign nationals and Brazilian individuals.
12/03/2021: Brazil – COVID-19: Travel Restrictions Introduced for Southern African Nations - Due to the detection of the “omicron” variant of the SARS-CoV-2 (“coronavirus”) in southern Africa, a travel ban list has been imposed by the Brazilian government. Scheduled flights from the southern African nations of Botswana, Eswatini, Lesotho, Namibia, South Africa, and Zimbabwe are now suspended until further notice. There are also quarantine and pre-flight testing rules.
10/12/2021: Brazil – COVID-19: No More Travel Ban, Antigen Test Now Allowed - The Brazilian authorities announced on October 5, 2021, updated travel restrictions for foreign nationals arriving in Brazil. India, United Kingdom and South Africa have been removed from the travel ban list. The new ordinance also introduced the alternative of presenting a negative SARS-CoV-2 antigen test issued no later than 24 hours before the travel date, instead of a negative RT-PCR test issued no later than 72 hours before the flight date.
08/30/2021: Brazil – COVID-19: Immigration Deadlines Extended until March 2022 - On August 26, the Brazilian authorities published an ordinance in the country’s Official Gazette confirming the extension of immigration deadlines and procedures until March 15, 2022.
07/12/2021: Brazil – Authorities Update Online Services - The local tax authorities in Brazil have updated their systems with the addition of new online services for some administrative processes, which previously could only be requested/performed in person in one of the agencies in Brazil. Taking such steps is seen as a way – in light of the restrictions around the public health emergency and taxpayers subject to Brazil tax who are overseas – to facilitate, address, and expedite the needs and requests of individuals (including those living outside Brazil) concerning certain administrative processes.
05/24/2021: Brazil – COVID-19: India Included on Travel Ban List - Brazil’s government has issued a new ordinance updating the travel restrictions for foreign nationals arriving in Brazil, with attention given this time to India, which is experiencing high rates of transmission of a new SARS-CoV-2. Requirements for specified travelers coming into Brazil from other countries have a negative RT-PCR test for SARS-CoV-2 and a completed health declaration.
04/12/2021: Brazil – COVID-19: Income Tax Return Filing 1-Month Extension - As a result of the disruptions caused by the COVID-19 pandemic, Brazil’s tax authority has confirmed that the filing deadline for specified returns has been extended to May 31, 2021 (originally set at April 30, 2021). The authority has also extended until May 31 the deadline for the payment of income tax due in respect of 2020 income tax returns.
03/25/2021: Brazil – COVID-19: Immigration Deadlines Extended until September 2021 - On March 8, the Brazilian authorities published a note (or “ordinance”) confirming the extension of immigration status deadlines and procedures – including by the Federal Police -- until September 16, 2021. The Brazilian government had previously extended immigration deadlines until March 16, 2021, for all foreign nationals who could not proceed with immigration procedures due to the COVID-19 pandemic.
02/05/2021: Brazil – COVID-19: Travel Restrictions Extended to South Africa - The Brazilian authorities published new rules on January 26, 2021, updating the travel restrictions for foreign nationals arriving in Brazil, including measures concerning individuals travelling from South Africa. Existing rules relating to the United Kingdom, quarantine periods, and negative RT-PCR test for certain travelers must still be observed.
01/15/2021: Brazil – COVID-19: Flight Crew-Members Exempt from Presenting RT-PCR Tests - Pre-Departure Testing Requirements for Arriving Passengers - With the publication on January 8, 2021, of a new note (or “ordinance”) by Brazil’s government, flight crew-members are now on the exception list pertaining to who is required to present an RT-PCR test if they are to enter Brazilian territory. The ordinance also details conditions that must be observed by airline companies concerning crew-members entering and staying in Brazil.
01/05/2021: Brazil – COVID-19: U.K. Travel Restrictions, RT-PCR Tests Detailed - On December 23, 2020, the Brazilian authorities published new rules updating the travel restrictions for foreign nationals arriving in Brazil, including specific measures concerning individuals travelling from the United Kingdom. Additionally, the latest rules also detail the requirements of presenting a negative RT-PCR test for SARS-CoV-2.
09/29/2020: Cambodia – COVID-19: Entry Requirements for Foreign Travelers Revised - Cambodia adjusted its safety protocols to take into account employer-sponsored business travel. The revised requirements affect all foreign travelers entering the country, including documentation, testing and quarantining measures, and took effect 4 August. The health authorities also made changes to the COVID-19 testing fee payment mechanism and return of traveler deposits, which changes were effective 1 September.
06/17/2022: Canada – Suspension of COVID-19 Vaccine Mandate & Randomized Testing - Effective June 20, Canadian and international travelers will no longer need to be fully vaccinated against COVID-19 to board a plane or train in Canada for domestic and international travel. All travelers must continue to follow the current testing and quarantine requirements upon re-entry to Canada, including using the ArriveCAN mobile app or desktop version to submit their travel and COVID-19 related information.
03/17/2022: Canada – Government to End Pre-Arrival COVID-19 Testing - The government of Canada has announced that fully vaccinated travelers entering Canada will no longer have to complete a pre-entry COVID-19 test beginning April 1. In addition, travelers will only be required to complete post-arrival testing if they are randomly selected, and they will not be required to quarantine while awaiting their post-arrival test results.
02/16/2022: Canada – Antigen Tests Accepted for Pre-Arrival Testing - Canada is implementing significant policy changes for fully vaccinated travelers who enter Canada as of February 28, 2022. Canada will now accept either a negative rapid antigen or PCR test from travelers, regardless of nationality.
12/03/2021: Canada – Enhanced Border Measures for New Coronavirus Variant - Canada has implemented a flight ban for foreign nationals travelling from ten African countries to prevent the spread of the new “omicron” coronavirus variant. Additionally, Canada will be re-instating the on-arrival COVID-19 test requirement for all travellers, other than vaccinated travellers from the United States.
11/03/2021: Canada – Mandatory Vaccine Requirements for Outbound Travel from Canada - The government of Canada recently announced that effective October 30th, 2021, a mandatory vaccine policy will be implemented requiring all travelers to be fully vaccinated before boarding planes, trains or marine vessels. Specifically, all travelers (ages 12 and up) departing from Canadian airports, trains and cruise ships must be fully vaccinated in order to travel. Travelers who are in the process of being vaccinated will have a grace period – until November 30, 2021 – during which they will be able to travel if they show a valid COVID-19 molecular test within 72 hours of their scheduled departure.
09/24/2021: Canada - COVID-19: Direct Flights from India to Resume September 26 - The government of Canada has announced that it will lift the ban on direct commercial and private passenger flights from India to Canada on September 26, 2021 at 11:59 (EDT). Starting September 27, fully vaccinated passengers who have government of Canada-approved vaccines travelling on direct flights to Canada will need to meet certain health and safety conditions. This announcement is a significant step in allowing Indian nationals seeking temporary and permanent residence to enter Canada smoothly and safely.
08/13/2021: Canada – Direct Flights from India Suspended until September 21, 2021 - To control transmission of COVID-19 and its new variants into Canada, Canada has extended the suspension of direct commercial and private passenger flights to Canada from India through September 21, 2021.
07/27/2021: Canada – Borders Re-open to Fully-Vaccinated Travellers - On July 19, 2021, Canada announced that it will re-open its borders in two phases for non-essential travel. Effective August 9, 2021, fully vaccinated U.S. citizens and green card holders currently residing in the U.S. will be permitted to enter Canada for discretionary (non-essential) travel. In the next phase, starting September 7, 2021, Canada will allow discretionary travel for fully vaccinated travellers from all other countries.
06/24/2021: Canada: COVID-19: Easing Border Measures for Fully-Vaccinated Travellers - On June 21, 2021, the government of Canada announced phase one of easing of border measures for travellers entering Canada. Effective July 5, 2021, at 11:59 p.m. EDT, fully-vaccinated travellers who are eligible to enter Canada will no longer be subject to the federal quarantine requirements. Travellers must be prepared to quarantine in case a border officer determines that they do not meet all of the conditions to be exempt from the 14-day quarantine requirements.
04/19/2021: Canada – CRA Further Extends COVID-19 Travel Restrictions Tax-Related Relief - Individuals affected by international travel restrictions may benefit from updated Canada Revenue Agency (CRA) filing guidance and extended relief measures. The new CRA guidance, which was released April 1, 2021, provides details for certain cross-border employees on how to properly complete and submit their 2020 Canadian income tax filings. In addition, the CRA also extends its previous administrative relief for U.S. resident employees working in Canada, and for individuals who may otherwise meet Canada’s individual residency test. The new CRA guidance does not directly address employees who are resident in countries other than the United States.
04/01/2021: Canada – Express Entry and Ontario Immigrant Nominee Program Updates - Canada continues to facilitate permanent residence opportunities for foreign nationals who are already in Canada with the Immigration Refugee and Citizenship Canada conducting unprecedented draws through the Express Entry system. The Province of Ontario recently announced that it will change the registration system of five of its economic-class immigration streams in the coming weeks to increase efficiency and fairness of the most in-demand streams, particularly for international students and skilled workers.
02/23/2021: Canada – New COVID-19 Testing and Hotel Quarantine Requirements - Under new rules, effective February 22, 2021, air travellers to Canada (ages 5 and up) must take a COVID-19 molecular test on arrival in Canada before leaving the airport. Travellers will also receive a COVID-19 test kit and instructions before leaving the airport to complete a subsequent COVID-19 test toward the end of their 14-day quarantine period. The new rules also cover land travellers (ages 5 and up).
02/16/2021: Canada – Invites 27,332 Candidates to Apply for Permanent Residence - On February 13, 2021, Immigration, Refugees and Citizenship Canada invited 27,332 individuals, via Canada’s Express Entry System, who qualified under the Canadian Experience Class (CEC) category, to apply for permanent residence in Canada. Those who receive an invitation have 90 calendar days to submit their complete permanent residence applications through the online Express Entry portal.
02/08/2021: Ghana – COVID-19: Update on Travel Policies and Restrictions on Social Activities - On 31 January 2021, the president of Ghana gave an update on the country’s coronavirus (COVID-19) infections and outlined measures which sought to reverse some of the restrictions that had earlier been relaxed. Amongst the announcements, each passenger after disembarking in Ghana will undergo a mandatory COVID-19 test at the airport terminal, at a fee of US$50 for ECOWAS nationals and US$150 for non-ECOWAS nationals. Also, there is re-imposition of a ban on funerals, weddings, concerts, theatrical performances, and parties, and all workplaces must employ a shift-system for workers.
02/08/2021: Canada – Increased Measures Announced for International Travellers - To prevent further introduction and transmission of COVID-19 and its new variants into Canada, the government of Canada is imposing new, stricter measures for travellers to Canada. In this newsletter, we discuss on-arrival COVID-19 testing and mandatory hotel quarantine requirements, new COVID-19 testing requirements for land travellers, Public Health Agency of Canada (PHAC) and stricter quarantine checks, changes to Alberta’s International Border Testing Pilot, and expansion of international flight restrictions at Canadian airports.
01/08/2021: Canada – New Pre-Departure COVID-19 Testing Requirements for Travellers to Canada - The Government of Canada announced that effective January 7, all air travellers must test negative for COVID-19 before flying to Canada from another country. The new requirement covers all air passengers five years of age or older, and there are certain exemptions.
04/20/2022: Chile – COVID-19: Entry Requirements Updated - The Chilean government has announced changes to its plan for the regulating entry and exit into/from Chile. A regulation with the measures is expected soon. They are meant to ease health entry requirements into Chile considering the advanced state of vaccination within the general population and the current low health impact of the Covid-19 virus transmission in the country.
10/05/2021: Chile – COVID-19: Borders Reopened, New Consular Visa Rules - The Chilean Government reopened Chile’s borders to non-resident foreign nationals and modified the Plan de Fronteras Protegidas (Plan for the Protection of Borders), which regulates entry into and departure from Chile. The government has also been rejecting some ongoing consular residence visa requests made prior to 2021, and requesting additional and updated information for consular visa requests made prior to the closure of borders on April 5, 2021.
07/15/2021: Chile – COVID-19: Travel Restrictions Extended - Chile’s government has extended through July 25 the decree that closed its borders on April 5, 2021, to foreign nationals without regular residence status and restricted departures from Chile for all its population, including Chilean nationals and foreign nationals with regular residence status.
06/30/2021: Chile – COVID-19: Travel Restrictions Extended - Chile’s government has extended through July 14 the decree that closed its borders on April 5, 2021, to foreign nationals without regular residence status and restricted departures from Chile for all its population, including Chilean nationals and foreign nationals with regular residence status.
06/10/2021: Chile – COVID-19: New Immigration Legislation, Travel Restrictions Extended - Chile’s government announced a new immigration law on April 1 to modernize and update the current country’s immigration system. The government also extended through June 30 the decree that closed its borders on April 5, 2021 to foreign nationals without regular residence status and restricted departures from Chile for all its population, including Chilean nationals and foreign nationals with regular residence status.
05/04/2021: Chile – COVID-19: Income Tax Return Filing One-Month Extension - Chile’s tax authority extended the deadline to file 2020 Chilean annual income tax returns for companies and individuals to May 31, 2021. The original deadline was April 30, 2021.
04/07/2021: Chile – COVID-19: Travel Restrictions Imposed - Chile’s government has decreed that, starting from April 5, 2021, Chile has closed its borders to foreign nationals without regular residence status and has restricted departures from Chile for all its population, including Chilean nationals and foreign nationals with regular residence status. This measure is due to last through the month of April. Chilean nationals and foreign nationals with regular residence status will be allowed to return to Chile if they are currently abroad, however they will not be allowed to depart except under certain circumstances.
04/02/2021: Chile – COVID-19: Revised Entry Measures - The Chilean Government decreed that, starting from March 31, 2021, every individual entering Chile, regardless the country they are coming from or their final destination in Chile, will have to quarantine for 10 days. The first five days of which are required to be spent in a Health Authority-designated “in-transit” hotel or a hotel authorized by the Health Authority (the latter is an option for re-entering Chilean nationals and residents).
02/08/2021: Chile – Extensions of ID Cards and Venezuelan Passports - The Chilean Government has extended the validity of Chilean ID Cards for foreign nationals with a lawful immigration status until February 28, 2022, and also extended the validity date of expired passports from Venezuela, issued from 2013 onwards, until April 22, 2023.
03/24/2020: Croatia – COVID-19: Measures Limiting Travel, Imposing Quarantine and Social Distancing - Due to the increased number of COVID-19 cases in Croatia, on 19 March 2020 and on 23 March 2020, the Croatian government updated the packages of measures aimed at getting control of the spread of the coronavirus. Starting 19 March 2020 and over the course of the 30 days to follow, new rules concerning border crossings will be in force. There are also new rules pertaining to movement by persons within Croatia’s border, social distancing, and public gatherings and events.
03/02/2022: Czech Republic – Entry and Stay Measures for Ukrainians - Due to the ongoing Ukraine-Russia conflict, the government of the Czech Republic announced certain measures to simplify the post-arrival process for Ukrainian citizens who have been forced to leave their country.
04/19/2021: Czech Republic – COVID-19 Relief for 2020 Income Tax Returns - The Czech Ministry of Finance has issued new COVID-19 relief measures waiving penalties assessed for some late filed 2020 income tax returns and related late payment interest, and interest on the deferred tax amount. Other measures provide relief for certain supplementary personal income tax returns for 2019, late notification of exempt income, and late payment of social security contributions of self-employed persons, and also postpone the deadline for health insurance contributions for the self-employed.
06/15/2020: Denmark – New Law Offering Tax Relief for Mobile Work Force Approved - A new law in Denmark offers a temporary relaxing of several rules in order to mitigate challenges for Danish individuals living abroad, as well as assignees into/out of Denmark, and individuals taxed under the Danish tax scheme for foreign researchers and highly-paid employees. This new law offers welcome relief for assignees and certain foreign workers who have stayed longer in Denmark or in their home country (while technically working in Denmark) than had been expected due to the coronavirus pandemic.
03/19/2020: Denmark – COVID-19-Related Travel Restrictions, Changes to Immigration Policies - All travel to Denmark is suspended and the borders are closed. Individuals entering Denmark must have a creditable reason, i.e., work, to enter otherwise they will be rejected at the borders.
06/17/2022: European Union – COVID-19 Measures for Social Security Extended Through 2022 - The European Union (EU) Administrative Commission (“the Commission”) agreed to extend the “no-impact policy” for social security for frontier workers until the end of 2022. The extension of “no-impact policy” allows frontier workers to (continue to) work from home without becoming subject to social security in their country of residence.
06/17/2022: European Union – Update on COVID-19 Digital Certificate - The EU’s decision to extend the Digital COVID-19 Certificate to 30 June 2023, will enable travellers in the EU and other countries connected to the EU Digital COVID-19 Certificate to continue using their digital certificate as documentation for their vaccination against COVID-19, a negative test for COVID-19, and recovery from the COVID-19 virus.
10/26/2021: European Union – Report on COVID-19 Certificates - On 18 October 2021, the European Commission adopted a report on the EU Digital COVID Certificate and its implementation across the European Union (EU). The report shows that more than 591 million digital certificates have been generated and 43 countries and territories are connected to the EU system for digital COVID certificates. The EU Digital COVID-19 Certificate proves that a person has been vaccinated against COVID-19, received a negative test result, or recovered from COVID-19.
09/23/2021: European Union – Update, COVID-19 Certificates from Non-EU Countries - All nationals residing within the European Union are eligible for COVID-19 digital certificate. Switzerland, North Macedonia, Turkey, and Ukraine are already connected to the EU’s system for digital COVID-19 certificates. New countries are added to the digital gateway and include Albania, Andorra, Faroe Islands, Israel, Monaco, Morocco, and Panama. The digital certificate, which attests to a person’s COVID-19 status, makes travelling safer and easier in the EU and non-EU countries that are connected to the EU digital system.
09/15/2021: European Union – Extension of COVID-19 Measures for Social Security - On 17 June 2021, the EU Administrative Commission for the Coordination of Social Security Systems extended until 31 December 2021 guidelines recommending that changes to working patterns caused by the COVID-19 restrictions on movement should not change the country responsible for social security.
08/31/2021: European Union – COVID-19 Certificates from Non-EU Countries - The EU COVID-19 digital certificate proves that a person has been vaccinated against COVID-19, received a negative test result, or recovered from COVID-19. The digital certificate makes travelling safer and easier in the EU and its neighbouring countries that are connected to the EU system. Switzerland, North Macedonia, Turkey, and Ukraine are connected to the EU’s system. Travellers from the United Kingdom (U.K.) are experiencing challenges entering some EU member states with their COVID-19 certificates issued by the U.K. government.
06/28/2021: European Union – COVID-19 Digital Certificate - Very soon, all nationals residing within the EU will be eligible for the COVID-19 digital certificate. The COVID-19 digital certificate proves that a person has been vaccinated against COVID-19, received a negative test result, or recovered from COVID-19. Although national requirements for entering an EU country will remain, the digital COVID-19 certificate will make travelling easier. Several EU countries have already made an app available for COVID-19 digital certificates.
05/26/2021: European Union – Automation of Border Checks and the Implications - There are several border-crossing developments coming up for 2022 that travellers into the European Union (EU) and Schengen Area should be aware of and prepare themselves for. This GMS Flash Alert covers the EU’s “Smart Borders” programme, including ETIAS (European Travel Information and Authorisation System) and EES (Entry/Exit System).
05/13/2021: Fiji – COVID-19: Lockdowns, Filing Deadlines, New Employer FNPF Obligations - In this GMS Flash Alert we report on the recent trends in Fiji’s public health measures due to the evolving coronavirus situation – with large parts of the country under lockdown as cases rise and travel into and out of the country is interrupted – and, the extended deadline for lodging tax returns and making tax payments, and new Fiji National Provident Fund requirements of employers.
02/26/2021: Finland – COVID-19: Travel Restrictions on Finland’s Borders Extended - The Finnish government has decided to further extend the current restrictions on entry into Finland. The current restrictions will remain in force until 18 March. Also, amendments to the Communicable Diseases Act have now entered into force, providing the Finnish local and regional authorities additional means to prevent the further spread of COVID-19.
01/28/2021: Finland – COVID-19: Travel across Finland’s Borders Further Tightened - On 22 January 2021, the Finnish government decided to tighten the restrictions on entry to Finland. The new restrictions entered into force on 27 January and will remain in force until 25 February. According to the new rules, only essential travel for work is permitted between Finland and other Schengen countries. This newsletter discusses what essential travel is, what are the requirements for entry into Finland, and the restrictions applying to various jurisdictions.
03/24/2022: France – Entry Measures and Temporary Protection for People Fleeing from Ukraine - To help people fleeing Ukraine, the French authorities, in large part guided by decisions at the European Union (EU) level, have introduced measures/policies aimed at aiding the entry of and establishing the rights of Ukrainian nationals residing in Ukraine who have been displaced on or after 24 February 2022. The measures pertain to visa requirements, COVID-19 rules, obtaining temporary protection, benefits/assistance, and work permission.
12/17/2021: France – COVID-19: Modifications to Travel Restrictions, Including U.K. - This GMS Flash Alert provides an update on tightening of health control measures at borders with the United Kingdom due to the fast-evolving coronavirus situation from 16 December 2021. The new restrictions will affect, amongst others, tourists andthose travelling for business.
12/07/2021: France – COVID-19: Modifications to Travel Restrictions - This GMS Flash Alert provides an update on travel restrictions applying to entry into France due to the COVID-19 situation from 4 December 2021, including permissible exit/entry and self-isolation rules for various travellers from the so-called orange, green, red, and scarlet red countries.
06/10/2021: France – COVID-19: Modifications to Travel Restrictions - From 9 June, the flow of travellers between France and foreign countries will be reopened under strict conditions according to procedures that depend on the sanitary/health situation in “departure” countries and the vaccination status of travellers. Travellers from France to a country outside of the EU: the conditions and the restrictions for leaving the country depend on the category of the country (Red, Orange) and the vaccination status of the traveller.
04/28/2021: France – COVID-19: Travel Restrictions to Enter France Reinforced - This GMS Flash Alert provides an update on travel restrictions applying to entry into France due to the COVID-19 situation. The aim of the reinforced restrictions is to foster appropriate testing and quarantine (where necessary) and limit the spread of the coronavirus, as well as to bring clarity around who may enter France and under what conditions. Of particular note, there are new restrictions for individuals travelling to France from India, Argentina, and other countries.
04/12/2021: France – COVID-19: Approach to Tax Residence Is Tightened by Tax Authorities - The French tax administration has released new guidance concerning whether individuals who spend more time in France than originally intended due to the COVID-19 health crisis created a permanent home in, or moved their centre of vital interest to, France. Also, amicable agreements concerning cross-border workers with Germany, Belgium, Switzerland, Italy, and Luxembourg have been extended again until 30 June 2021.
02/12/2021: France – COVID-19: Travel Restrictions to Enter France Reinforced - This GMS Flash Alert provides an update on travel restrictions applying to entry into France due to the COVID-19 situation. The aim of the reinforced restrictions is to foster appropriate testing and quarantine (where necessary) and limit the spread of the coronavirus, as well as to bring clarity around who may enter France and under what conditions.
01/04/2021: France – COVID-19: Travel Restrictions, New Limitations on U.K. Travellers - In the context of the COVID-19 health situation in France, restrictions on travellers coming to (and leaving) mainland France and French overseas départements and territories have been put in place. And with the identification of a new strain of COVID-19 in the United Kingdom, France has taken restrictive measures for travel from the United Kingdom. This GMS Flash Alert provides an update on travel restrictions to enter France due to the COVID-19 situation.
04/04/2023: Germany – Framework Agreements on Social Security with Austria, Czech Republic - Germany has concluded bilateral framework agreements with Austria and the Czech Republic which allow employees to perform up to 40 percent of their total working time physically in the country of residence without changing the applicable social security legislation. Germany and Austria as well as Germany and the Czech Republic have created agreements with foresight for the period after the European Union’s COVID-19 special regulation expires as of 1 July 2023. The new bilateral framework agreements allow employees more flexibility regarding cross-border activities between Germany and these countries.
09/20/2022: Germany – Update to Agreement with Switzerland on Cross-Border Work from Home - Germany and Switzerland recognise that home working has evolved significantly since the start of the pandemic and have agreed that now is the time to further clarify the tax regulations for cross-border commuters, within the meaning of the tax treaty between Germany and Switzerland, who work from their country of residence so that it is clear whether corresponding working days at home affect the individual’s cross-border-commuter status.
06/23/2021: Germany – Some Easing of Travel Restrictions for U.S., Other Countries’ Travellers - Starting 20 June 2021, the German government is no longer considering the U.S. (among other countries such as Serbia, Hong Kong, Albania, Lebanon, or Taiwan (R.O.C.)) to be classified as a COVID-19 risk area anymore. Furthermore, starting from 25 June 2021, fully-vaccinated persons travelling from third countries may generally be allowed to enter Germany for any purposes. These rules are updated regularly by the German government, so travellers should stay apprised accordingly.
05/26/2021: Germany – Travel Ban Extended for India, Brazil, South Africa, U.K./Northern Ireland - The German government has instituted travel bans for countries designated as a “virus variant area.” Besides Brazil and South Africa, India and the United Kingdom (Northern Ireland inclusive) have been classified lately as “virus variant areas” and a transport ban has been put in place. Only German nationals and foreign nationals with a German residence permit as well as a registered address in Germany are allowed to enter the country coming from virus variant areas.
05/03/2021: Germany – Travel Ban Extended for India, Brazil, South Africa - Germany’s government has extended the current transportation ban for all travellers coming from countries which are classified as a “virus variant area" by the German government until 12 May 2021. Besides Brazil and South Africa, India has been classified lately as an “area of variant of concern” by the German authorities and a travel ban has been put in place.
04/27/2021: Germany – Government Introduces a Travel Ban on Persons Travelling from India - Germany’s government has implemented a transportation ban, in effect starting 26 April 2021, for all travellers coming from India to Germany until 28 April 2021. This has been deemed necessary as a measure to help prevent the spread of the coronavirus. India has been classified as an “area of variant of concern” by the German authorities.
04/07/2022: Ghana – COVID-19: Easing of Travel and Other Restrictions - In light of declining coronavirus case numbers, the president of Ghana recently announced an easing of the restrictions placed on travel as well as in-country social and other daily-life and commercial activities. Among the measures announced are: the opening of Ghana’s sea and land borders, allowing the resumption of in-person activities to full capacity, dropping the requirement that fully vaccinated travelers take a PCR test from their country of embarkation before entry into Ghana through the Kotoka International Airport, and ceasing the mandatory wearing of face masks.
02/08/2021: Ghana – COVID-19: Update on Travel Policies and Restrictions on Social Activities - On 31 January 2021, the president of Ghana gave an update on the country’s coronavirus (COVID-19) infections and outlined measures which sought to reverse some of the restrictions that had earlier been relaxed. Amongst the announcements, each passenger after disembarking in Ghana will undergo a mandatory COVID-19 test at the airport terminal, at a fee of US$50 for ECOWAS nationals and US$150 for non-ECOWAS nationals. Also, there is re-imposition of a ban on funerals, weddings, concerts, theatrical performances, and parties, and all workplaces must employ a shift-system for workers.
11/30/2020: Greece - New Tax Law Measures Affect Individuals - Newly enacted laws in Greece include tax measures concerning the taxation of individuals. In addition to reduced rates and an alternative tax system for foreign-source income for individuals, the special solidarity contribution is abolished, and there are an employment tax exemption for “free shares,” favorable tax treatment of capital gains realized from stock options and on free shares, and special taxation for pilots and sports coaches.
10/05/2022: Hong Kong – COVID-19: Inbound Traveller Requirements Relaxed - Effective 26 September 2022, the Hong Kong government removed the compulsory hotel quarantine requirements in Hong Kong and passengers are only required to complete 3 days of medical surveillance. This applies to passengers from all points of origin, except Mainland China and Macao. The arrangement for inbound persons from the Mainland or Macao has also been rationalized.
08/17/2021: Hong Kong – Guidance on Tax Issues Arising from COVID-19 - The Inland Revenue Department issued guidance 29 July 2021, examining certain tax issues arising from the COVID-19 pandemic, including general views on the tax residence of companies and individuals, permanent establishment, and employment income of cross-border employees.
03/10/2021: Hong Kong – 2021-2022 Budget Measures - Hong Kong’s government delivered the 2021-2022 Budget with proposed relief measures for those affected by the ongoing COVID-19 pandemic. Key proposals affecting individuals and their employers include a reduction of the 2020-21 salaries tax and tax under personal assessment by 100 percent, subject to a ceiling of HKD 10,000. There were no changes to salaries tax rates and allowances for individuals.
05/01/2020: Iceland – COVID-19: Social Security and Payroll Tax Deferrals - Iceland’s Parliament, on 30 March 2020, passed relief measures in response to the coronavirus (COVID-19) pandemic. Among the measures aimed at mitigating the economic effects of the coronavirus were extensions of time to pay social security tax and withheld public levies at source.
06/17/2021: India – If Stranded in India, Foreign Nationals’ Visas Extended until 31 August - As per a recent Indian government press release, the Indian visa or stay stipulation period for foreign nationals stranded in India will be considered as valid until 31 August 2021, without the levying of any over-stay penalty. Foreign nationals will not be required to submit any application to the FRRO/FRO concerned for extensions of their visas. Such foreign nationals may apply for an exit permission to the FRRO/FRO concerned before exiting the country.
03/23/2020: Indonesia – Extended Filing Dates and Other Measures for COVID-19 - This alert provides updated information on the steps the Indonesian tax authorities are taking to address the COVID-19 pandemic, including extending some filing and payment deadlines.
10/24/2022: Ireland - Social Security Developments for Remote Workers - Ireland’s Department of Employment Affairs and Social Protection (DEASP) has confirmed that it now intends to align with the “Guidance Note on Telework” that was recently published by the EU Administrative Commission. This Guidance Note acknowledges that the current EU Social Security Regulations have limitations in the case of cross-border teleworkers. The Guidance Note is intended to allow the existing regulations to be applied more flexibly. It is also designed to help ensure a “common interpretation” across all member states.
06/16/2022: Ireland – EU Social Security Regulations and Temporary Remote Working - Ireland’s Department of Employment Affairs and Social Protection (DEASP) has confirmed that it is strictly applying the EU Social Security Regulations in the case of employees temporarily working remotely in another European Economic Area (EEA) member state. The DEASP has confirmed that it is not applying Article 12 of EU Regulation 883/2004 (i.e., the posted worker provisions) in cases where the move is employee-initiated as the employee has not been “posted by that employer.” The DEASP is deferring to the general “Pay-where-you-work” provisions under Article 11 and so the employee shall be subject to the legislation of the member state in which the activity is performed.
05/25/2022: Ireland – COVID-19: No Further Extensions to Residence Permissions - Ireland's immigration authorities have announced that they have no plans to further extend valid residence permissions past 31 May 2022, that current renewal applications are taking ten weeks, and that individuals are legally permitted to remain in Ireland if they can demonstrate they have applied to renew their permission and are waiting for the renewal to process.
12/22/2021: Ireland - COVID-19: Temporary Extension of Irish Residence Permissions to 31 May 2022 - Ireland’s Department of Justice has announced the further temporary extension of Irish residence permissions to 31 May 2022. Irish residence permissions that were due to expire between 15 January 2022 and 31 May 2022, are automatically extended, thereby maintaining the residency status of individuals.
11/30/2021: Ireland - COVID-19: New Visa Requirements for Individuals Coming from Specified Countries - Ireland’s Immigration Service Delivery has announced new entry visa and transit visa requirements for nationals from South Africa, Botswana, Eswatini, Lesotho, and Namibia. The measures took effect from midnight on 26 November 2021. Visa applications from nationals of these countries, and from Zimbabwe and Mozambique, will only be processed if they meet the emergency/priority criteria set out by ISD. These measures have been put in place in response to the discovery of the new “omicron” variant of the coronavirus in the aforementioned countries.
09/16/2021: Ireland - COVID-19: Temporary Extension of Irish Residence Permission - Ireland’s Department of Justice has announced the further temporary extension of Irish residence permissions. Irish residence permissions that were due to expire between 21 September 2021 and 15 January 2022, are automatically extended until 15 January 2022, thereby maintaining the residency status of individuals with Irish residence permissions expiring during this period.
09/14/2021: Ireland - COVID-19: Lifting of Short-Stay Visa Restrictions from 13 September - Ireland‘s Immigration Service Delivery announced the lifting of short-stay visa restrictions effective from Monday, 13 September 2021. This update will affect employees who need to enter Ireland for short-stay trips.
06/22/2021: Ireland – COVID-19: Visa Restrictions Lifted for South African, South American Travellers - Ireland has lifted entry visa restrictions for nationals of South Africa, Brazil and other South American countries. The temporary restrictions have been in place since 28 January 2021. Beginning 16 June 2021, individuals from Argentina, Bolivia, Brazil, Chile, Guyana, Paraguay, South Africa and Uruguay can travel to Ireland without applying for an entry or transit visa in advance of departure.
06/08/2021: Ireland - COVID-19: All Long-Stay Visas and Pre-clearance Applications Being Accepted - Ireland’s Immigration Service Delivery has announced1 that it will commence processing all long-stay visa and pre-clearance applications, effective immediately. This will concern any long-stay ‘D’ visa applications and pre-clearance scheme applications (such as non-European Economic Area (EEA) national family members of U.K. nationals and de facto partners).
05/24/2021: Ireland - COVID-19: Changes to Emergency/Priority Visa Processing - Ireland’s Immigration Service Delivery has announced that two new categories have been added to the priority/emergency list of visas being processed at this time. Visa-required employees awaiting their visas to Ireland may be able to process their visa applications if they fall under one of the two newly-announced additional categories of emergency/priority visas.
05/10/2021: Ireland – COVID-19: Further Temporary Suspension of Visa Applications - The Immigration Service Delivery (ISD) has announced the decision to continue to temporarily cease accepting new visa applications for all visa-required countries until further notice. Visa applications will continue to be processed for visa-required nationals who fall into a priority or emergency category under guidance issued by the ISD, which includes healthcare workers, frontier workers, posted workers and persons travelling for imperative business reasons.
04/30/2021: Ireland – COVID-19: Mandatory Hotel Quarantine - In response to the COVID-19 pandemic, the Irish government has introduced a new 14-day mandatory hotel quarantine requirement with effect Friday, 26 March 2021, for travellers from a range of countries.
04/29/2021: Ireland - COVID-19: Temporary Extension of Irish Residence Permission - According to recently-issued policy from Ireland’s immigration authority, Irish residence permissions that were due to expire between 21 April 2021 and 20 September 2021, are automatically maintained until 20 September 2021, thereby maintaining the residency status of individuals with Irish residence permissions expiring during this period.
03/31/2021: Ireland – Irish Revenue Provides Updates Regarding COVID-19 Concessions - Recent guidance published in “eBrief” sets out the Irish Revenue’s current position in relation to personal tax and PAYE matters affecting benefits-in-kind and payroll reporting for employees working in Ireland as a result of COVID-19. The overall principle is that concessions announced in 2020 have been withdrawn, with the exception of the provision of certain benefits. On a separate but related note, the Social Welfare Department has also changed the process for obtaining Personal Public Service Numbers with immediate effect.
02/03/2021: Ireland - COVID-19: Temporary Suspension of Visa Applications - Ireland’s Immigration Service Delivery (ISD) has announced the decision to temporarily cease accepting new visa applications for all visa-required countries with immediate effect until further notice. There are some exceptions for nationals of visa-required countries who fall into a priority or emergency category.
02/01/2021: Ireland - COVID-19: New Visa Requirements for South Africa, South American Countries - Due to the emergence of new COVID-19 variants, the Irish government has introduced new Irish entry visa and transit visa requirements for individuals travelling to Ireland who are nationals of South Africa and South American countries. All passengers arriving in Ireland will also need to produce a negative PCR (COVID-19) test taken up to 72 hours prior to arrival in Ireland.
01/15/2021: Ireland - COVID-19: Pre-Departure Testing Requirements for Arriving Passengers - The Irish government has announced the requirement for a pre-departure negative PCR (COVID-19) test for passengers arriving in Ireland from all countries from 16 January 2021, with some limited exemptions. There may be a need for changes to upcoming travel plans in the short-term and new procedural requirements for travellers to Ireland. There could be consequences in cases of non-compliance.
01/08/2021: Ireland - COVID-19: Requirements for Travellers from Great Britain, South Africa - In response to the identification of new strains of COVID-19, the Irish government has extended the existing travel ban on all individuals entering Ireland from Great Britain and South Africa to 8 January 2021. A negative COVID-19 test requirement has also been introduced for such travellers from 9 January 2021.
05/28/2020: Isle of Man – COVID-19: Tax Return Relief, Guidance on Work from Home Expenses - In response to the COVID-19 pandemic and the challenges Isle of Man taxpayers may be facing, the Isle of Man Treasury has provided some relief in respect of tax filing deadlines and how working-at-home expenses are treated for tax purposes. The deadline for the submission of personal tax returns for the 2019/20 tax year has been extended from 6 October 2020 to 6 November 2020.
06/06/2022: Italy – COVID-19: Removal of Restrictions for Those Entering or Returning to Italy - The Italian authorities have decided to not extend beyond 31 May 2022, the current restrictions in place for arrivals from European Union (EU) and non-EU countries, so green passes are no longer be required after that date. Some limited containment measures, specifically the wearing of FFP2 masks on transportation remain in place. It continues to be recommended to wear respiratory protective equipment in all indoor public places.
12/21/2021: Italy – COVID-19: Reinforcement of Current Measures until 31 January 2022 - Italy’s government published a new Ordinance from the Minister of Health extending and reinforcing the current coronavirus/public health measures until 31 January 2022. Also, travel restrictions are in place, most notably for certain countries in southern Africa, and certain mitigation measures meant for travellers from the United Kingdom.
09/28/2021: Italy – COVID-19: Certification (Green Pass) Required of Employees for Workplaces - The use of the Green Pass in Italy, which attests to one’s COVID-19 vaccine status, has been widened to make it mandatory for all employees in the public and private sectors. A new decree provides that from 15 October 2021 and until 31 December 2021, anyone who works in the private sector – or public sector – is obliged to possess and exhibit the Green Pass upon request, for the purpose of accessing their workplace. It is intended to reinforce public safety and control the spread of the coronavirus.
09/16/2021: Italy – COVID-19: Easing Restrictions, EU / Non-EU COVID Certificates on Vaccinations - The developing coronavirus situation has given rise to further changes by Italy’s government to its travel and entry/exit restrictions, as well as daily life and business activities within the country. Moreover, Italy is now accepting certain COVID certificates issued by other states outside the European Union.
05/11/2021: Italy – Enhancing Mobility, Extending Residence Permits, Restricting Travel from India - The Italian government approved further law provisions that have been necessary in order to adjust to the twists and turns in the national and global public health crises caused by the coronavirus pandemic. Starting from 26 April, certain commercial activities and cultural places have opened again. And resident permits previously extended until 30 April 2021, have now been extended until 31 July 2021. However, the Ministry of Health has banned travellers who come from India, Sri Lanka, and Bangladesh.
03/11/2021: Italy – Mobility across Regions and Countries Still Limited, Measures Extended - On 2 March 2021, the Italian government approved the latest law that limits entry into Italy and internal travel. The country remains divided into various risk zones, with the aim of reducing and preventing unnecessary movements between zones that could potentially spread the coronavirus. Security forces continue to control key transport hubs, undertaking checks on documentation and other random controls elsewhere. Many of these restrictions are scheduled to stay in place until 6 April.
01/20/2021: Italy – State of Emergency Extended through April, Travel Restrictions Continue - On 14 January 2021, Italy’s government approved further law provisions amending the current emergency legislation regarding the ongoing COVID-19 situation to extend the state of emergency until 30 April 2021. The changes affect travel by extending the restrictions on movements within Italy and for individuals coming to Italy. New restrictions apply to the United Kingdom and Brazil. The changes also affect resident and work permits.
10/07/2022: Japan – Entry Restrictions Removed from 11 October - After almost two and a half years of tight border restrictions due to COVID-19, on October 11, Japan will open its borders to individual tourists and foreign nationals, and visa exemption arrangements with 68 countries/regions will be resumed. The daily entry cap will be also removed, and the process of the ERFS (Entrants, Returnees Follow-up System) completed by the host entities in Japan will be no longer be required for new entry of foreign nationals into Japan.
09/07/2022: Japan - Entry Requirements Eased from 7 September - Japan is taking steps to ease travel/entry requirements in light of further positive progress in COVID-19 vaccinations and infection trends. For example, the need to have a certificate showing a negative COVID-19 test result taken within 72-hours prior to departure is no longer required as long as the condition is met that the traveller has received a valid three doses of vaccine and holds a valid “three-dose vaccination certificate” (also called the “sufficient vaccination certificate”). Also, under the new measures, the daily entry cap will be raised to 50,000 from the current 20,000.
03/01/2022: Japan – COVID-19: Easing Border Controls, Travel Restrictions from 1 March - Effective 1 March 2022 (00:00 am, JST), Japan is easing border restrictions, allowing foreign new arrivals including business travellers, students, and technical trainees, except tourists, to finally enter Japan. Under the new measures, the daily entry cap will be raised. Coronavirus testing and self-quarantine / quarantine rules have been adjusted.
02/09/2022: Japan – For 2021 Individual Taxes, Extended Filing and Payment Deadlines - Japan’s National Tax Agency has announced that the filing and payment due dates for 2021 Japanese individual income tax returns will be extended until 15 April 2022, for those who are unable to meet the tax return due date of 15 March 2022, due to the spread of COVID-19.
12/02/2021: Japan – COVID-19: Re-Shutting of Borders for One Month Due to Omicron Variant - Japan has banned the entry of foreign nationals from all countries until 31 December 2021, due to the spread of the omicron variant of the coronavirus around the world. The new entry ban is effective from 30 November 2021 (0:00 am, JST) until 31 December 2021. There are implications for relocating employees and business travellers, as well as online applications for approval (screening) certificates and airline travel.
11/12/2021: Japan – Borders Re-opened Partially, Easing of Quarantine Measures - The government of Japan has announced an easing of the travel restrictions for short-term business visitors (less than 90 days) and long-term stays in certain circumstances. Effective 8 November (10:00 am, JST), Japan introduced new border measures to partially lift the entry-ban. There are new rules around foreign national arrivals, quarantine, testing and vaccinations.
10/04/2021: Japan – Arrivals with Vaccination Certificate - Effective 1 October (0:00, JST), Japan is reducing the self-isolation period from 14 to 10 days for fully vaccinated travellers with one of the three COVID-19 vaccines authorised by the Japanese government by reporting the negative test result (PCR test or Quantitative Antigen Test) on or after the tenth day to the authority. The government is keeping the country’s borders closed for nonresident foreign nationals until further notice. Japanese nationals and foreign residents with a valid Residence Card and a Re-Entry Permit are allowed to enter Japan.
02/05/2021: Japan - Extended Filing and Payment Deadlines for 2020 Individual Taxes - The Japanese government has announced that filing and payment due dates for individual income tax, individual consumption tax, and gift tax for 2020 will be extended by one month to April 15, 2021.
04/01/2020: Kenya – Tax Relief Measures to Help Taxpayers Cope with COVID-19 Crisis - On 25 March 2020, the president of the Republic of Kenya outlined the tax interventions the government intends to make to “cushion” the country against the economic effects of the COVID-19. These measures are proposals only at this point and include a 100-percent tax relief for low-income-earning persons, a reduction in the top Pay-As-You-Earn (PAYE) rate, and other changes such as cash transfers, credit relief, lower VAT, and a corporate tax cut.
03/25/2020: Lithuania – COVID-19: Travel Restrictions and Tax Filing, Social Security Extensions - In response to the coronavirus (COVID-19) pandemic, the Lithuanian government and tax authorities extended the deadline for submission of the 2019 Lithuanian income tax return for individuals to 1 July 2020 (from 4 May 2020). To control the spread of COVID-19, the Lithuanian government established a quarantine effective 16 March 2020 until 30 March 2020.
05/05/2020: Luxembourg – COVID-19: Tax, Social Security, Employee Relief Measures - The Luxembourg government has implemented a number of relief measures to help alleviate the effects of COVID-19, including an individual income tax return filing extension, cross-border worker relief, social security payment relief and paid family leave.
05/18/2021: Malaysia – Restrictions on Travel from Some Countries in South Asia – Malaysia’s government imposed temporary entry bans on nationals and travellers from India effective 28 April 2021, and Bangladesh, Pakistan, Nepal, and Sri Lanka effective 5 May 2021. Moreover, travellers from those countries which have the variant of concern, who enter Malaysia, are now seeing their quarantine period extended to 14 days.
04/29/2020: Malta – COVID-19: Limited Entry and Work Permit Services, Tax Implications - Malta’s government has announced a number of measures with respect to travel to Malta and work permits for non-European Union (EU) nationals. Also, visa services have been suspended, until further notice. Moreover, there is a temporary suspension of the issuing of permits in respect of new work/residence applications. And, any travelers that do enter Malta by means of air and sea are to observe a mandatory self-quarantine period of 14 days.
05/09/2022: Netherlands – COVID-19: Ending Mutual Agreements with Germany, Belgium - During the COVID-19 pandemic, The Netherlands has had mutual agreements with Belgium and Germany to apply a certain degree of flexibility in terms of taxation of cross-border workers, who were displaced due to lockdowns and other coronavirus-related restrictions around public health and work and travel. The agreements were intended to be temporary and will now come to an end on 30 June 2022.
09/03/2020: Nigeria - COVID-19: Key Airports to Re-Open 5 September 2020 - On August 27, 2020, the Nigerian government announced the postponement of the resumption of international commercial flights at the Lagos and Abuja airports to 5 September 2020. They had been scheduled to open starting 29 August 2020. The reason for the delay, according to the government, is that some pending matters need to be addressed still. The resumption of flights should enable global mobility managers to effectively plan the itineraries of new and returning assignees.
04/27/2020: Nigeria – COVID-19: Tax Relief and Fiscal Stimulus Plans - Nigeria’s federal and state governments have introduced measures such as delayed tax filing deadlines, waivers of Late Returns Penalty for taxpayers who pay early but file their returns later, suspension of field audits, investigations, and monitoring exercises, etc. to help certain taxpayers contend with the challenges arising from the coronavirus pandemic. In addition, there is the Economic Stimulus Bill that is currently moving through the legislature with measures to encourage businesses to protect jobs and mitigate loss of income for employees.
04/24/2020: Nigeria – COVID-19: Payment Waivers on Fees for Extensions of Certain Permits - The Nigeria Immigration Service (NIS) issued a circular dealing with the grant of a payment waiver to those visitors / migrants in Nigeria who were caught by the travel ban and the closure of international airports in Nigeria as a result of the COVID-19 pandemic. This concerns the payment by individuals of extension fees they would normally be charged for extensions of their valid visas/residence permits. In a related development, on 20 April, the closure of Nigeria’s airspace and airports – already in effect – was extended for two more weeks.
05/22/2020: Norway – COVID-19: Temporary Reduction, Other Relief for Employers’ Social Security - The Finance Committee in Norway’s Storting (parliament) has agreed to a temporary reduction in the employer's contribution equivalent to 4 percent in the months of May and June in light of the effects of COVID-19 on Norway’s business sector. The reduction in the employers' contributions will apply in all zones where the contribution is calculated.
04/01/2020: Norway – COVID-19: Tax, Social Security, Benefits, and Quarantine Measures - Norway’s government has introduced various tax, social security, benefits, and travel/immigration measures to help the country combat – and cope with – the spread of COVID-19. Measures include: closure of all tax offices and the Service Centre for Foreign Workers (SUA); proposed reduction in employers’ social security contribution obligation and payment deadline extension; increase in number of days for parental leave in connection with closed schools and child-care needs; “lower rate” of VAT temporarily reduced; and reduced or waived penalties for late submissions. This report also includes a brief highlight of quarantine measures in place.
03/23/2020: Norway – Covid-19 Update: Entry Restrictions / Immigration-Related Processing Uncertainties - Due to the ongoing COVID-19 situation, the Service Centre for Foreign Workers where applications for residence and work permits are submitted is currently closed. The office will stay closed until 26 March 2020. This GMS Flash Alert covers policy regarding EU/EEA nationals, non-EU/non-EEA nationals, border controls and quarantine, etc.
02/18/2021: OECD – COVID-19: Recent Guidance on Tax and Cross-Border Workers - Updated guidance recently released by the Organisation for Economic Cooperation and Development (OECD) looks at the many issues faced by cross-border employees and their employers around: (i) permanent establishment (i.e., home office, dependent agent PE); (ii) changes in an individual’s residence and how treaty tie-breaker rules apply; and (iii) income from employment, such as payments under stimulus packages, stranded workers, cross-border (frontier) workers, and teleworking from abroad. The guidance reflects an appreciation for the situations that cross-border workers and their employers have faced in confronting the impact of the coronavirus pandemic.
07/13/2022: People’s Republic of China – COVID-19: Eased Travel Restrictions, Quarantine Requirements - The People’s Republic of China (“China” or “PRC”) has further eased cross-border travel restrictions and quarantine requirements after releasing the ninth edition of “COVID-19 Epidemic Prevention and Control Measures.” The new rules shorten the quarantine period for inbound travellers to a 7-day centralised quarantine followed by 3 days of home health-monitoring (so-called “7+3 policy”).
06/09/2022: People’s Republic of China – COVID-19: Immigration Policy Updates - The immigration authorities in the People’s Republic of China have established a “green channel” to allow people who need to leave China for urgent reasons. Additionally, Chinese embassies in several countries have relaxed pre-departure inspection requirements for people entering the People’s Republic of China.
11/23/2021: People’s Republic of China – Loosening Foreign Entry Visa, Residence Permit Suspension - Chinese embassies and consulates in the United Kingdom, France and the United States have issued notices allowing entry into China of foreign nationals with valid Chinese residence permits. Entry by these individuals had been suspended since November 2020.
04/07/2020: Peru – COVID-19: Additional Fiscal Measures and Controls on Freedom of Movement - Due to the State of Emergency Peru is facing, several urgent decrees have been published that allow individuals to more readily access funds, earlier than expected, in their pension funds and CTS bank accounts; also employers should see their and their employees’ burdens lightened with a temporary suspension of their private pension fund withholding and payment remitting obligations.
03/16/2020: Peru – Tax Relief and Closing Border to Help Deal with Spread of COVID-19 - The government of Peru has closed Peru’s borders for 15 days from March 16, 2020. The Peruvian Tax Authority has extended the annual income tax filing and payment deadline for the 2019 tax year to between June 24 and July 9, 2020.
02/04/2022: Philippines – COVID-19: Changes to Entry Protocols and Travel Ban - The Philippine government has temporarily suspended the “Green,” “Yellow,” and “Red” list classification of countries and issued new guidelines allowing the entry of fully vaccinated foreign nationals without a visa from certain countries for tourism and business purposes.
09/08/2021: Philippines – COVID-19: New Entry Rules for Foreign Workers and Lifting of Travel Ban - The Philippine government has issued guidelines that will enable essential foreign nationals to apply for a working visa prior to arrival in the Philippines. This GMS Flash Alert outlines the procedures that the Philippine-based employers must follow, and the process to be undertaken by the relevant government agencies.
08/18/2021: Philippines – COVID-19: Travel Ban Extension - The Philippine government has extended the travel ban for inbound travelers from ten (10) restricted countries until the end of August. All arriving passengers coming from India, Pakistan, Nepal, Sri Lanka, Bangladesh, Oman, United Arab Emirates, Indonesia, Malaysia and Thailand or those who have been to these travel-restricted countries within the last 14 days preceding arrival in the Philippines are not allowed to enter until 31 August 2021.
08/04/2021: Philippines – COVID-19: Quarantine Restrictions Updated and Travel Ban Extended - Due to the surge of Delta variant COVID-19 cases, Metro Manila will transition to Enhanced Community Quarantine (ECQ) with heightened restrictions starting 6 August 2021 until 21 August 2021. An earlier entry ban on travelers from 10 restricted countries is extended until 15 August 2021.
07/30/2021: Philippines – COVID-19: Travel Ban Expansion and Updates - Due to the increasing number of COVID-19 Delta variant cases in the country, Metro Manila and its four adjacent provinces are placed under general community quarantine with heightened restrictions from August 1 - 15, 2021. The current entry ban on travelers coming from previously listed restricted countries is extended until the end of July and expanded to include travelers from Malaysia and Thailand.
06/18/2021: Philippines – COVID-19: Extension of Travel Restrictions - The Philippine government has implemented updated guidelines for inbound travelers including an extension of the entry ban to travelers coming from seven restricted countries. Foreign nationals coming from India, Pakistan, Nepal, Sri Lanka, Bangladesh, Oman, and United Arab Emirates or who have been to these travel-restricted countries within the last 14 days preceding arrival in the Philippines shall not be allowed to enter until 30 June 2021.
05/07/2021: Philippines – Lifting of Expanded Travel Bans, Restrictions for Certain Travelers - The Philippines Bureau of Immigration released revised guidelines in respect of individuals allowed and not allowed to travel to the Philippines effective 1 May 2021. The lifting of the expanded travel ban will once again allow foreign nationals with valid immigrant and non-immigrant visas to return to the Philippines. But there are restrictions imposed on travelers from India, Pakistan, and other countries.
03/22/2021: Philippines – COVID-19: Temporary Travel Restrictions - The Philippine government has limited the entry of certain foreign nationals effective 22 March 2021, in response to rising COVID-19 cases. Travel by Filipinos and exempted foreign nationals shall be subject to the arrival quota set by the Department of Transportation. This GMS Flash Alert covers the categories of travelers subject to (as well as exempt from) the latest travel restrictions.
02/04/2021: Philippines – COVID-19: Lifting of Expanded Travel Ban - The Philippine government lifted its travel ban on countries1 with confirmed cases of the new COVID-19 variants effective 1 February 2021. Foreign nationals with falling in a number of listed visa categories shall be allowed to enter the Philippines.
01/19/2021: Philippines – COVID-19: Expanded Travel Restrictions - Following up on our earlier report, the Philippine government added 13 more countries with reported cases of the new coronavirus strain to its list of countries subject to significant travel restrictions, which will last until 31 January.
01/07/2021: Philippines – COVID-19: Expanded Travel Restrictions - Given recent developments in the evolution of the global coronavirus pandemic, the Philippines’ Bureau of Immigration issued new travel restrictions. The restrictions cover foreign nationals regardless of visa category and include visa holders who have been previously allowed to enter the Philippines by virtue of special exemptions.
04/30/2020: Poland – COVID-19: Relief for Social Security Charges, Charitable Donations, Arrears Interest - In Poland, new legislation updates the so-called Anti-Crisis Shield rules and provides additional relief to business and individual taxpayers. For instance, a measure extends to the group of entities that are eligible relief on social security contributions due for the period from 1 March 2020 to 31 May 2020. Also, an amendment was adopted according to which the financing granted under the Anti-Crisis Shield will not constitute revenues within the meaning of the Corporate Income Tax Act and Personal Income Tax Act. Another measure concerns donating 1 percent of tax to charitable organisations for certain PIT annual returns.
04/02/2020: Poland – COVID-19: Amendments Passed Enhancing ’Anti-Crisis Shield’ Provisions - Poland’s government has enacted significant new tax, social security, benefits, and other fiscal measures to help the country combat – and cope with – the spread of COVID-19. This newsletter covers the government’s measures related to opt-outs, tax reductions, delayed payment obligations, enhanced tax-deductible COVID-19-related charitable contributions, suspension of legal proceedings tied to certain tax offences, and relief for other compliance obligations.
03/20/2020: Poland – ‘Anti-Crisis Shield’ Project Counters COVID-19’s Fiscal Impact - Poland’s government has recently approved a package of measures in order to protect individual and company taxpayers facing administrative challenges and liquidity/cash-flow issues in the face of the COVID-19 threat.
04/27/2020: Portugal – COVID-19: Deferral of Social Contribution Payments - A new law in Portugal offers hard-pressed employers and self-employed individuals some social security relief. Certain employer entities and self-employed individuals can pay 1/3rd of their social contributions due in March, April, and May 2020, on the regular due date of the contributions, with the remaining amounts being paid later. The relief provided above does not apply to the employee share of the social contribution.
06/04/2021: Romania – Digital Nomad Visa Could Soon Be Adopted - As a response to workplace issues tied to the coronavirus and the new reality of and dynamic changes to the labour market thanks to the widespread use of telecommunication technologies, Romania is planning to introduce a so-called digital nomad visa which will allow eligible individuals from outside the European Union/European Economic Area to work more flexibly and with fewer constraints in Romania for a fixed period of time.
07/01/2021: Russia – Audits of Individuals’ Foreign Assets and Accounts - Since the end of 2020, the Federal Tax Service of the Russian Federation (FTS) began reviewing information received as part of the automatic exchange of financial information with foreign jurisdictions and is sending out notices of field tax audits for 2017-2019 and requests for information to individuals. The review is performed using programming algorithms in an automated information system.
02/18/2021: Russia – Entry for Highly-Qualified Specialists, Citizens of the EAEU - The Russian government has amended the original order restricting entry to Russia to permit highly-qualified specialists (HQS) and their family members unlimited entry since 6 February, and also to allow a limited entry period for citizens from the Eurasian Economic Union.
01/21/2022: Singapore – COVID-19: Mandatory Vaccination for Pass Holders, Permanent Residents - With effect from 1 February 2022, employers submitting applications for work pass holders and their dependants will be required to declare that the applicants are fully vaccinated for COVID-19 upon arrival in Singapore. Similarly, for new applications for permanent residence, long-term visit passes, and student passes, COVID-19 vaccination will be a condition to grant the pass.
08/25/2021: Singapore – COVID-19: More Scrutiny by Tax Authority to Concessions - With the coronavirus and cross-border mobility situations evolving, Singapore’s tax authority, IRAS, is becoming increasingly stringent in granting tax exemptions in respect of employment income relating to work performed remotely in Singapore on behalf of overseas employers. Indeed, from 1 July 2021, concessions will only be allowed on a case-by-case basis upon the IRAS’ review of the individual’s circumstances. The CPF Board is equally looking more closely at CPF contributions exemptions.
04/22/2020: Slovakia – COVID-19: Tax Relief and Wage Support for Individuals and Employers - At the beginning of April 2020, Slovakia’s Parliament adopted new legislation that contains measures to help individuals and business cope with the impact of the coronavirus and COVID-19. Measures include new deadlines for filing income tax returns, changed dates for employers’ annual settlement of taxes and yearly report on wage taxes, and wage subsidies to employers aimed to help keep employees in work/on payroll.
05/26/2020: Slovenia – COVID-19: Tax, Social Security, Compensation, and Immigration Measures Expiring - Slovenia became the first European country to declare the end of the COVID-19 epidemic on 15 May. This newsletter reviews legislative measures for offsetting the effects of COVID-19 and their expiration dates, and highlights some features of the new legislation, including eased travel restrictions.
04/24/2020: Slovenia – COVID-19: Tax, Social Security, Compensation, and Immigration Measures - Slovenia has adopted legislation to mitigate the consequences of COVID-19, that includes tax, compensation, social security, and travel measures to preserve jobs, to improve the social situation of people and to keep businesses in operation.
04/07/2021: South Africa – COVID-19: Extension of Visa Concessions for Foreign Nationals - In line with National State of Disaster Regulations, South Africa’s Department of Home Affairs has issued Directions to extend the validity period of the visa concessions to foreign nationals impacted by the COVID-19 pandemic. This GMS Flash Alert looks at the various visas this applies to and also covers a blanket temporary concession of one year to all holders of Permanent Residence Permits.
04/14/2020: South Korea – Filing and Payment Extensions for Individual Income Tax Returns - Due to the global health pandemic caused by the coronavirus and COVID-19, South Korea’s government has postponed the tax payment due date for individuals filing tax returns. While for most people, tax returns must be filed by the original due date, taxpayers with confirmed COVID-19 diagnoses and individuals living in the “COVID-19 Emergency Area” will have deferred filing deadlines.
12/10/2021: Spain –Travel Restrictions Extended Except for Vaccinated Travellers - Due to the new “omicron” variant of the coronavirus and the evolving public health situation, Spain is imposing flight restrictions between certain southern African countries and Spanish airports effective 2 December through 15 December 2021. There are also temporary restrictions concerning non-essential travel from third countries to the European Union (EU) and Schengen associated countries that include testing, quarantine, and health documentation rules.
07/01/2021: Spain – Extension of Travel Restrictions to 31 July - Spanish authorities have extended the temporary restrictions placed on non-essential travel from third countries to the European Union (EU) and Schengen associated countries, including the U.K., through 31 July 2021, with an exception for vaccinated travellers. There are also flight limitations and restrictions on travel from South Africa and Brazil until 20 July, and a quarantine period for international travellers coming from India until 10 July.
06/09/2021: Spain – Extension of Travel Restrictions with Exception for Vaccinated Travellers - New or revised travel policies announced by Spanish authorities include an extension through 30 June 2021, of temporary restrictions placed on non-essential travel from third countries to the European Union (EU) and Schengen associated countries, including United Kingdom, for public health reasons due to the COVID-19 health crisis. There is an exception for vaccinated travellers. Additionally, there are flight limitations and restrictions on travel from South Africa and Brazil until 22 June, and until 12 June, a quarantine period for internatiuonal travellers coming from India.
04/20/2021: Spain – COVID-19: Extension of Travel Restrictions to 30 April - New or revised travel policies announced by Spanish authorities include an extension through 30 April 2021 of the temporary restrictions placed on non-essential travel from third countries to the European Union (EU) and Schengen associated countries for public health reasons due to the COVID-19 health crisis. Additionally, there are flight limitations and restrictions on travel from South Africa and Brazil until 27 April, with quarantining for international travellers coming from several countries; and the resumption of border control between Portugal and Spain until 1 May.
03/08/2021: Spain – COVID-19: Extension of Travel Restrictions - New or revised travel/immigration policies announced by Spain’s government include extension through 31 March 2021 of the temporary restrictions placed on non-essential travel from third countries to the European Union (EU) and Schengen associated countries for public health reasons due to the COVID-19 health crisis; flight limitations and restrictions on travel from the U.K., South Africa, and Brazil until 16 March; and the resumption of border control between Portugal and Spain (until 16 March).
02/25/2021: Spain – Extension of Travel Restrictions, Immigration Procedures for British Citizens - As the new EU-U.K. Trade and Cooperation Agreement between the United Kingdom and European Union (including Article SERVIN 4 on business travellers) awaits validation, the Spanish authorities approved measures that include provisions affecting cross-border workers, and extended through 28 February 2021 the temporary restrictions placed on non-essential travel from certain countries to the European Union and Schengen associated countries for public health reasons due to the health crisis caused by COVID-19.
08/31/2020: Sweden – COVID-19: Updated Immigration/Travel Measures - On 27 August, the Swedish government decided to extend the current entry ban until 31 October. There have also been some changes in the list of countries whose residents are exempted from the entry ban. There may be some exceptions for people with an essential need or function in Sweden.
06/26/2020: Sweden – COVID-19: Evolving Immigration/Travel Restrictions - The Swedish government announced on 12 June that it is following the recommendations of the European Commission by extending the entry ban into Sweden for foreign nationals coming from a country outside the European Union (EU)/European Economic Area (EEA)/Switzerland until 30 June. Regarding the external border controls, the Commission recommends prolonging travel restrictions until 30 June. Meanwhile the Commission and EU member states should prepare a list of those third countries fulfilling certain criteria, so that these countries’ travel restrictions can be lifted from July.
04/27/2020: Sweden – Immigration and Travel Restrictions Related to COVID-19 Continue - Sweden’s government has extended its period of immigration and travel restrictions for foreign nationals from entering Sweden from countries outside the EU, the EEA, and Switzerland until 15 May 2020, to manage the COVID-19 outbreak.
03/31/2020: Sweden – Immigration and Travel Restrictions Related to COVID-19 - As part of the efforts to manage the outbreak of the coronavirus and COVID-19, the Swedish government has decided to temporarily restrict foreigners from entering Sweden if they are coming from a country outside European Union (EU), the European Economic Area (EEA), and Switzerland. The restriction does not apply for individuals whose purpose for the trip to Sweden is to return to their homes, provided they meet certain criteria.
12/07/2022: Switzerland – Updating Tax Compliance Rules for French Frontier Workers - The amicable tax agreement between Switzerland and France agreed during the coronavirus pandemic, which allows cross-border workers to work from home without affecting their tax status, has been extended again, until 31 December 2022. Also, it should be noted that, the "no-impact" policy concerning EU social security is extended until 30 June 2023. In addition, the new French budget includes a proposal to simplify the withholding tax procedure for certain non-French employers – which is discussed, along with its implications for Swiss employers, in this GMS Flash Alert.
07/13/2022: Switzerland – Extension of Pandemic-Related Tax Rules for Frontier Workers - Switzerland and France have extended the agreement enabling French cross-border workers with Swiss employers across all cantons to continue working from home whilst applying “frontalier” rules. This follows on the heels of Switzerland agreeing with the European Union to continue flexible application of the social security rules for remote workers until 31 December 2022. The extension of the agreement with France aims to give more time to both countries to agree on a permanent solution to facilitate home working across borders.
11/15/2021: Switzerland – COVID-19: Extension of Flexible Social Security Rules with France - The Swiss federal social security authorities announced that the French and Swiss governments have agreed to extend their flexible social security agreement by another six weeks from 15 November 2021 to 31 December 2021. There are other such examples that testify to how Switzerland and other EFTA (and EU) countries are continuing to exercise flexible application of the social security rules in light of unconventional working / living arrangements brought about by the ongoing coronavirus pandemic.
06/25/2021: Switzerland – COVID-19: Extension of Flexible Social Security Rules to 31 December - Switzerland has extended “The Application of the Flexibility Rules,” pertaining to the application of standard social security rules and procedures, to 31 December 2021 for some neighbouring countries. While flexible understanding of international social security rules amongst the EU and EFTA countries has been extended, it is regularly subject to review and is expected to end with increasing normalisation of the situation.
10/13/2022: Taiwan – COVID-19: Latest Regulations Mean No Quarantine for Business Travelers - Effective from 00:00 am, October 13, (incoming flight's scheduled arrival time), mandatory quarantine for international arrivals into Taiwan will be replaced with a seven-day self-health management period. Related border restrictions will also be lifted. Details on the new policies and procedures are in this GMS Flash Alert.
05/20/2022: Taiwan - COVID-19: Shortened Quarantine Days for Business Travelers - On May 3, Taiwan’s Central Epidemic Command Center (CECC) announced that starting May 9, 2022 (00:00am, TWT), quarantine for all arrivals is reduced to 7 days, followed by a 7-day period of “self-heath management.” Steps to relax quarantine and COVID-19 testing should make travel and international assignments to Taiwan easier and less costly for employers and employees.
05/06/2022: Taiwan – COVID-19: Individual Income Tax Filing, Payment Deadlines Extended - Individual income tax return filing and payment deadlines for 2021 have been extended to 30 June 2022 without late payment interest and penalties, according to the 27 April 2022 announcement by Taiwan’s Ministry of Finance. The deadline extension is applicable for all taxpayers, Taiwan citizens, and foreign individuals, without prior application required.
01/19/2023: Thailand – COVID-19: Fully-Re-open Entry Policies for Travelers to Be Maintained - Contrary to recent press reports on restrictions for travelers from the People’s Republic of China, the Thai authorities have further evolved their policies in recent days in terms of COVID-19 and travelers into Thailand. From 10 January 2023 onwards, passengers do NOT need to show proof of vaccination for COVID-19, or proof of recovery, before boarding flights to Thailand. The country’s Public Health Measures for Foreign Travelers Entering Thailand, and the aviation authority’s Notice to Air Missions, which aligns with the public health measures, are effective from 10 January 2023 until further notice.
02/08/2022: Thailand – “Test & Go” Scheme Resumed 1 February 2022 - Now, the Thai government is allowing fully vaccinated travellers from any country to enter Thailand. It also resumed the Test & Go Thailand Pass program effective 1 February 2022.
11/11/2021: Thailand – No More Quarantine for Foreign Nationals Entering by Air - On 1 November 2021, Thailand ended quarantine for foreign nationals entering the country by air, depending on their vaccination status and country of departure. Thailand’s Ministry of Foreign Affairs announced a list of 63 countries and territories from which individuals are permitted to enter Thailand. Furthermore, the previous Certificate of Entry (COE) system has been replaced by a new Thailand Pass system.
10/20/2021: Thailand – Changes in Visas and Quarantine Periods for Entry into Thailand - The Thai government announced changes to the status of certain visas permitting entry into Thailand and reduced the quarantine periods for vaccinated travellers, as of 1 October 2021. One recently-announced measure includes the restarting of the “Visa on Arrival” scheme.
09/03/2021: Thailand – Recommencing Visa Issuance and Certificates of Entry in Certain Cases - Starting from the third week of August 2021, the Thai Embassies and Consulates in Bangladesh, India, Nepal, and Pakistan has been resuming accepting applications for visas and Certificates of Entry (COEs) for Thai and non-Thai nationals in exceptional cases.
05/12/2021: Thailand – Original Quarantine Reinstated, Travel Ban Extended to More Countries - On 30 April 2021, the Thai government approved and reinstated the original 14-day quarantine period for those entering Thailand from overseas effective 1 May 2021, and cancelled and suspended the issuing of Certificates of Entry (COE) for foreign nationals who wish to enter Thailand from India effective from 1 May 2021 until further notice. Thailand has also banned foreign nationals arriving from Bangladesh, Nepal and Pakistan amid concerns of more cases of the Indian variant effective from 10 May 2021 until further notice.
04/13/2021: Thailand – Updated COVID-19 Entry and Quarantine Procedures - Effective 1 April 2021, the Thai government reduced the mandatory quarantine period to 10 days and updated procedures for foreigners entering Thailand. Travelers vaccinated against COVID-19 with a certificate of vaccination completed at least 14 days before arriving in Thailand need only quarantine 7 days.
02/25/2021: Thailand – COVID-19: Tax Filing Extensions for 2020, Social Security Reduction for 2021 - New COVID-19 relief measures pertaining to tax obligations have been introduced in Thailand. The 2020 personal income tax return (P.N.D. 90 and P.N.D. 91) filing deadline and filing of payments via E-Filing has been extended to 30 June 2021 (originally 8 April 2021). The filing and payment deadline via paper remains the same, i.e., 31 March 2021. And the compulsory social security contribution rates of the employer and insured persons under employment are reduced for the two-month salary cycles from February 2021 to March 2021.
04/29/2020: Ukraine – COVID-19: Relief for UST Taxpayers, Deadlines for Tax Returns and Payments - In light of the coronavirus crisis, a new law in force in Ukraine offers taxpayers relief (i) from being assessed certain penalties and late payment interest for violations of tax legislation, (ii) in respect of Unified Social Tax for certain individual entrepreneurs and those involved in independent professional activities, and (iii) in terms of the extension of the annual tax return filing deadline.
04/03/2020: Ukraine – Immigration and Travel Policies Instituted to Combat COVID-19 - On 14 March 2020, the government of Ukraine put in place restrictive measures to stop the COVID-19 virus from spreading on Ukrainian soil. The restrictions were initially introduced through 3 April 2020, and have now been extended through 24 April 2020. Starting from 16 March 2020, entry into the territory of Ukraine of foreign nationals and stateless persons has been suspended, except for persons who are entitled to permanent or temporary residence in the territory of Ukraine, and in some other cases. Starting from 17 March 2020, border crossing checkpoints are closed for aviation, rail, and bus services.
09/13/2022: United Kingdom – OTS Review of Hybrid and Distance Working - The U.K. Office of Tax Simplification (OTS) is giving employers an opportunity to share their experiences, views, and recommendations for improving and simplifying the U.K. tax regime in respect of hybrid and distance working. On 31 August 2022, the OTS published its full call for evidence. The OTS recognises that as a result of the COVID-19 pandemic, many employees are working remotely and it wishes to understand whether the recent changes in working arrangements give rise to particular tax and social security complexities or challenges for employers and employees.
07/22/2021: United Kingdom – Latest Immigration Updates - In this GMS Flash Alert we report on several recent developments in the U.K.’s immigration rules concerning the European Union (EU) Settlement Scheme, “Right to Work” and “Right to Rent” rules/policies, new countries added to the “traffic light” system for international travel, and various visa rules.
05/04/2023: United States – Lifting COVID-19 Vaccination Requirement on May 12 - According to the Biden Administration, the end of the day on May 11, 2023, officially marks the conclusion of the COVID-19 public health and national emergencies in effect since 2020 in the United States. The Administration announced that the U.S. will be lifting the COVID-19 vaccination requirement for all nonimmigrant travelers entering the U.S. by air effective May 12, 2023, and the Department of Homeland Security subsequently announced that it will also end the vaccination requirement for all nonimmigrant travelers entering the country by land and sea beginning May 12, 2023.
01/06/2023: United States – COVID-19: Negative Test Requirement for Travelers from China - Starting January 5, 2023, travelers entering the United States by air from the People’s Republic of China (“China”) and the Special Administrative Regions of Hong Kong and Macau require proof of a negative COVID-19 test prior to boarding their flights. The negative test requirement is also applicable to passengers entering the United States by air via third country transit and to those connecting through the United States to further destinations. Furthermore, the aforementioned requirements also apply to passengers transiting Incheon International Airport in South Korea as well as Toronto Pearson International Airport and Vancouver International Airport in Canada if they have been in China, Hong Kong, or Macau in the last 10 days.
07/28/2022: United States – USCIS Extends COVID-19 Flexibility on RFEs, NOIDs, Others - United States Citizenship and Immigration Services (USCIS) extended COVID-19 filing adjustments through October 23, 2022. This announcement allows petitioners, applicants, and requestors the opportunity to file a response within sixty (60) calendar days past the due date flagged in the request or notice before an adjudication. USCIS also announced its permanent modification to the “wet” signature policy for certain forms including Form I-129, Petition for a Nonimmigrant Worker.
06/13/2022: United States – Negative COVID-19 Test Requirement Lifted for Entry by Air - As of June 12, 2022, no pre-departure COVID-19 testing is required for entering the United States by air. The CDC has ended the negative test requirement for U.S.-bound air travellers that had been in place since January 2021.
01/05/2022: United States –Nonimmigrant Visa Interview Waiver Expanded, Extended Through 2022 - On December 23, 2021, the U.S. Department of State announced that consular officers will be authorized to waive the in-person interview requirement for specific individual, nonimmigrant visa applicants whose petitions have been approved by the U.S. Citizenship and Immigration Services (USCIS) through December 31, 2022.
12/03/2021: United States – Stricter Testing Requirements for All U.S.-Bound Travelers - The U.S. government is now requiring all travelers aged 2 and over flying into the United States from another country (international) to demonstrate proof of a negative PCR or antigen test administered within one day prior to their flight. This rule applies to all travelers regardless of citizenship or vaccination status and will take effect at 12:01 a.m. (EST) on Monday, December 6, 2021.
12/01/2021: United States – Omicron Variant Spurs Travel Ban on Southern African Nations - On November 26, 2021, U.S. President Joseph R. Biden suspended travel from the Southern African nations of Botswana, Eswatini, Lesotho, Malawi, Mozambique, Namibia, South Africa, and Zimbabwe to the United States effective November 29, 2021. The suspension applies to foreign nationals (non-U.S. citizens) who were present in these nations within the 14-day period preceding their entry into the United States. The proclamation includes a list of exemptions from the travel ban.
10/28/2021: United States – Biden Administration Plan on Resuming Safe Global Travel - On October 25, 2021, President Joseph R. Biden issued a proclamation formally rescinding the COVID-19 regional travel restrictions and outlining a new policy requiring full vaccination against COVID-19 for non-citizen, non-immigrants entering the United States by air. The proclamation is to take on November 8, 2021.
09/28/2021: United States – Lifting COVID-19 Travel Restrictions by November - The White House announced that in early November 2021 it will begin re-opening travel to fully vaccinated foreign nationals of countries in which travel restrictions were instituted since the start of the COVID19 pandemic, including China, India, Brazil, Iran, South Africa, the United Kingdom, Ireland, and the Schengen Area.
All travelers, including U.S. citizens, returning from international destinations, will be required to demonstrate proof of full vaccination in addition to the negative, pre-entry COVID-19 test result already in place for all international travelers boarding a U.S.-bound aircraft. Unvaccinated travelers, including U.S. citizens and permanent residents, will be subject to heightened pre- and post-entry requirements aimed at preventing the spread of COVID-19 from passengers flying into the United States.
09/16/2021: United States – October 2021 Visa Bulletin; COVID-19 Vaccination Requirement - The U.S. Department of State released the October 2021 Visa Bulletin that includes short-term projections regarding cut-off date movements through to January 2022. The U.S. Citizenship and Immigration Services has also confirmed that it will accept employment-based Form I-485, Applications to Register Permanent Residence or Adjust Status, next month according to the Visa Bulletin’s “Dates of Filing” chart. As of October 1, 2021, immigrants to the U.S. who are eligible to receive the COVID-19 vaccine must be fully immunized with a vaccine authorized for use in the U.S. or designated for emergency use by the World Health Organization in order to adjust status to Permanent Resident or receive an immigrant visa, unless they are exempt or obtain a waiver.
08/23/2021: United States – Border Restrictions for Canada, Mexico Extended Till September 21 - Restrictions on non-essential travels across U.S. land borders with Canada and Mexico will continue to be enforced by U.S. Customs and Border Protection (CBP) through September 21, 2021, with possible extensions beyond this date if deemed necessary.
06/29/2021: United States – Border Restrictions for Canada, Mexico Extended Till July 21 - Restrictions on non-essential travel across U.S. land borders with Canada and Mexico continue to be enforced by U.S. Customs and Border Protection through July 21, 2021. “Non-essential” travel generally refers to travel that is considered tourism or recreational in nature. These restrictions remain applicable to travelers seeking admission – with some exceptions – to the U.S. via ferry and passenger rail, while air travel continues to be unaffected at this time.
06/01/2021: United States – COVID-19: Form I-9 Compliance Flexibility Extended to August 31 - On May 26, 2021, the United States Immigration and Customs Enforcement (ICE) extended through August 31, 2021, the flexibility for employers to continue to remotely inspect Form I-9 compliance documents.
05/07/2021: United States – Border Restrictions for Canada, Mexico Extended Until May 21 - Restrictions on non-essential travels across U.S. land borders with Canada and Mexico continue to be enforced by U.S. Customs and Border Protection (CBP) through May 21, 2021, with possible extensions beyond this date if deemed necessary. “Non-essential” travel generally refers to travel that is considered tourism or recreational in nature. Employees traveling to the U.S. via land borders, ferries, and passenger rail must be prepared to explain how their employment or business activities in the U.S. are “essential.”
05/05/2021: United States – USCIS to Suspend Biometrics for Certain I-539 Applicants - On May 3, 2021, U.S. Citizenship and Immigration Services (USCIS) declared in pending federal litigation that it will temporarily suspend the biometrics requirement for certain applicants who submit a Form I-539, Application to Extend/Change Nonimmigrant Status. Referring to a reduction in its operational capacity due to COVID-19, USCIS will suspend biometrics submission requirements for applicants in the H-4, L-2, E-1, E-2, and E-3 dependent spousal visa categories. This suspension will start on May 17, 2021 and will be in effect for at least two years. It is expected the USCIS will formalize this declaration in a policy update shortly. In the meantime, USCIS will continue to process Form I-539 applications on a “first in, first out” priority basis.
05/04/2021: United States – India Added to COVID-19 Travel Ban - On April 30, 2021, U.S. President Joseph R. Biden issued a proclamation suspending the entry of certain nonimmigrants from India due to the widespread, ongoing person-to-person transmission of COVID-19 in that country. Starting 12:01am (EST) on May 4, 2021, travelers who were physically present in India during the 14-day period immediately preceding their entry or attempted entry will not be able to enter the U.S. unless they qualify for an exemption. The proclamation and travel ban will remain in effect until terminated by the president.
03/30/2021: United States – Summary of Recent Immigration Developments - This GMS Flash Alert summarizes recent U.S. immigration-related policy changes/proposals in the following areas: COVID-19 accommodations on RFEs, NOIDs, appeals, and other responses through June 30; proposals to extend the delay of the regulation increasing PERM and H-1B wage minimums; extension of the U.S.-Canadian non-essential travel ban; and changes to the criteria for National Interest Exceptions to the regional COVID-19 travel restrictions.
03/30/2021: United States – UPDATE: Treasury, IRS Extend Federal Filing and Payment Deadline - On March 29, 2021, the U.S. Department of the Treasury and IRS issued Notice 2021-21, which formalizes tax filing and payment guidance initially provided on March 17, 2021, and provides details on the additional tax deadlines that have been postponed until May 17, 2021.
03/17/2021: United States – Treasury, IRS Extend Federal Filing and Payment Deadline - On March 17, 2021, the United States Treasury Department and IRS announced that the U.S. federal income tax filing and payment due dates for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021, without penalties and interest, regardless of the amount owed. This relief includes individuals who pay self-employment tax.
03/11/2021: United States – President Biden Signs American Rescue Plan into Law - U.S. President Joseph Biden signed into law a new act containing several tax provisions, which include the new recovery rebate credit, as well as changes to the child tax credit, the child and dependent care credit, and the excess business loss regime, to help fight the coronavirus and its health, societal, and economic impacts.
03/10/2021: United States – American Rescue Plan Passes, Bill Signing Expected Friday - On March 10, 2021, the United States House of Representatives voted to approve the “American Rescue Plan Act of 2021,” a $1.86 trillion COVID-19 relief and stimulus package. The provisions most likely to impact global mobility programs and international assignees are highlighted in this GMS Flash Alert including the recovery rebates to individuals, the child tax credit, the child and dependent care tax credit, and the extension of the limitation on excess business losses for non-corporate taxpayers.
02/24/2021: United States – Border Restrictions for Canada, Mexico Extended Till March 21 - Restrictions on non-essential travels across U.S. land borders with Canada and Mexico continue to be enforced by U.S. Customs and Border Protection (CBP) through March 21, 2021, with possible extensions beyond this date if deemed necessary. “Non-essential” travel generally refers to travel that is considered tourism or recreational in nature. Employees traveling to the U.S. via land borders, ferries, and passenger rail must be prepared to explain how their employment or business activities in the U.S. are “essential.”
01/26/2021: United States – COVID-19 Travel Bans Reinstated, South Africa Added - Reversing a decision made in the final days of the Trump Administration, U.S. President Joseph R. Biden, on January 25, 2021, issued a proclamation reinstating the travel restrictions for individuals who have been in the Schengen Area of the European Union, the United Kingdom, Ireland, and Brazil within the 14 days preceding their intended entry into the United States. Due to growing concerns around a new variant strain of the coronavirus, South Africa has been added to the list of countries where travelers will be restricted from entry.
01/19/2021: United States – Some COVID-19 Travel Bans to Be Lifted, Reversal Likely - A January 18 presidential proclamation lifting the regional COVID-19-related travel bans is scheduled to be effective as of January 26, 2021, however, the incoming Biden Administration has indicated that it will reverse President Trump’s order to lift the travel bans, citing concerns over a worsening pandemic.
01/19/2021: United States – Canada & Mexico Border Restrictions Extended Through February 21 - Restrictions on non-essential travels across U.S. land borders with Canada and Mexico continue to be enforced by U.S. Customs and Border Protection through February 21, 2021, with possible extensions beyond this date if deemed necessary. These restrictions remain applicable to travelers seeking admission to the U.S. via ferry and passenger rail, while air travel continues to be unaffected at this time.
01/15/2021: United States – New Pre-Departure Requirement for Air Travel to the U.S. - A U.S. Centers for Disease Control and Prevention (CDC) Order requires all air travelers bound for the United States to either test negative for COVID-19 within three (3) calendar days of their flight to the U.S., or provide documentation confirming recovery from COVID-19 – there are some exceptions. The Order takes effect on January 26, 2021. Penalties may apply for non-compliance.
01/05/2021: United States – Entry Bans Extended through March 31 - Several entry bans or suspensions, some instituted in response to the COVID-19 pandemic, that were due to expire on December 31, 2020, have been extended, affecting the entry of certain nonimmigrants to the United States through March 31, 2021. Particularly affected are those foreign nationals who would be coming into the country under the H-1B, H-2B, J-1, and L-1 categories and their dependents, with limited exceptions. The U.S. Administration also extended the existing suspension on entry of certain employment-based, family-based, and Diversity Lottery immigrants though March 31, 2021.
09/02/2021: Uruguay – Updated Travel Restrictions Imposed Due to COVID-19 - The Uruguayan government issued a decree on 31 August modifying the conditions to enter the country under the national emergency declared as a consequence of COVID-19. In addition to the already approved exceptions to enter the country, the new decree authorizes foreign nationals (accompanied by spouse or concubine and family members through the second straight line of consanguinity) to enter the country as from 1 September if they can prove ownership of real estate located in Uruguay or are shareholders of companies that own real estate located in Uruguay.
02/02/2022: Vietnam – New Entry and Quarantine Rules in 2022 - The Vietnamese competent authorities have issued several regulations to relax the quarantine and entry requirements for Vietnam-inbound travellers. In addition, the government has negotiated agreements to resume international regular flights with several jurisdictions.
01/13/2022: Vietnam – New Policy on Tax Treatment of Coronavirus - Related Expenses - The General Department of Taxation (“GDT”) of Vietnam issued new policy concerning coronavirus-related expenses reimbursed to employees that will not be part of an employee’s Personal Income Tax (“PIT”) calculation. Under OL4110, the GDT lists out a number of expense items that shall not be taken into account for an employee’s PIT calculation although it will be deductible for Corporate Income Tax (“CIT”) as long as the expenses are in fact incurred and are supported by legitimate supporting documents. Until this recent guidance came out, the tax treatment in practice has faced controversial interpretation, including different guidance among tax authorities.
10/05/2021: Vietnam – Resolution No. 105 Affecting Foreign Labour in Vietnam - New Resolution 105, which is effective on the same date, gives specific instructions from the Vietnamese government to various ministries on production, work permits, vaccination passports, and financial support to businesses. Among the provisions of the new Resolution is one concerning supporting documents required to back up a work permit application. Another concerns the ability to dispatch, or second a foreign worker to work in another province or city for a period not exceeding six months without having to re-apply for a work permit.
01/13/2021: Vietnam – COVID-19: Restrictions for Travellers from U.K. and South Africa - Concerning the rapid spread of new coronavirus variant, on 5 January 2021, the Vietnamese prime minister announced the suspension of all flights from countries seriously affected with the new coronavirus variant – specifically the U.K. and South Africa – to Vietnam.
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