12/04/2023: European Union – Court Rules that A1 Certificate Can Be Withdrawn

11/30/2023: Czech Republic – Wide-Ranging Personal Income Tax Changes  

11/22/2023: European Union – Calling on Greece and Italy to Comply with Family Benefits Rules

11/14/2023: United States – Inflation Adjustments for Tax Year 2024

11/13/2023: Denmark – EU Social Security Framework Agreement on Telework Declined  

09/13/2023: European Union – New Steps towards Digital Social Security

08/08/2023: South Africa – Non-resident Employers to Register and Withhold Employees’ Tax

07/24/2023: European Union – Updated Social Security Guidance

07/18/2023: United States - Sourcing of Multi-Year Compensation for Social Security Tax

07/17/2023: European Union – Framework Agreement for Social Security Enacted

06/29/2023: Germany – New Contribution Rates for Nursing Care Insurance Begin July 2023

06/26/2023: United States – Court Rules Social Security Refund Requires Certificate of Coverage

06/13/2023: United States – IRS Guidance on FICA Refunds and Tax Equalization Programs

06/13/2023: Turkey – Changes to Minimum Retirement Age Requirement

05/26/2023: Czech Republic – Proposals Would Adjust Income Tax Bracket, Limit Deductions, Exemptions

05/12/2023: Australia – Highlights of Federal Budget 2023-24

05/10/2023: Finland – A1 Certificate Not Necessarily Required for Short Business Trips

04/21/2023: European Union – New Framework Agreement for Social Security

04/06/2023: Slovakia – New Bilateral Agreement with Austria on Tele-Work and Social Security

04/04/2023: Germany – Framework Agreements on Social Security with Austria, Czech Republic

04/04/2023: European Union – European Labour Authority and Posting 360 Programme

03/30/2023: United States – Social Security Agreement Signed with Romania

03/10/2023: European Union – Validity of A1 Certificates for Social Security

02/17/2023: Luxembourg – Social Security Parameters Adjusted for 2023

02/09/2023: Turkey – Income Tax Inflation Adjustments for 2023

02/08/2023: Finland – A1 Certificate Required for Outbound Work Trips from Day 1

02/03/2023: Czech Republic – What’s New in Tax for Employees?

01/31/2023: Germany – Overview of Important New Tax, Immigration, and Employment Law Rules

01/09/2023: Czech Republic – Monetary Contribution to Employee Vacation Is Taxable Income

12/22/2021: Norway – Budget 2022 Has Several Measures Affecting Individuals  

12/22/2021: United States/Malta – Competent Authorities in New Arrangement Clarify “Pension Fund”

12/17/2021: France – Brexit, Changes in Way Certificates of Coverage Will Be Issued

12/15/2021: United States – Delays Occurring for Issuance of ITINs, Certificates of Coverage

11/15/2021: Switzerland – COVID-19: Extension of Flexible Social Security Rules with France

11/05/2021: United States – Pension Plans, Social Security, 2022 Cost of Living Adjustments

10/19/2021: Switzerland – Brexit: New Policies under Social Security Agreement with U.K.

10/11/2021: Denmark – Application of Social Security Rules in the EU-U.K. Agreement

09/15/2021: European Union – Extension of COVID-19 Measures for Social Security

07/01/2021: Belgium – COVID-19: Arrangements for Taxing Cross-Border Workers Further Extended

06/25/2021: Switzerland – COVID-19: Extension of Flexible Social Security Rules to 31 December

06/14/2021: Australia – Superannuation Changes from 1 July

06/14/2021: Thailand – COVID-19: Further Social Security Relief Measures

06/10/2021: European Union – ECJ Rules on Social Security during Successive Postings

05/13/2021: Fiji – COVID-19: Lockdowns, Filing Deadlines, New Employer FNPF Obligations

05/04/2021: European Union – EU-U.K. Agreement Ratified

03/03/2021: United Kingdom – Spring 2021 Budget Released  

02/25/2021: Thailand – COVID-19: Tax Filing Extensions for 2020, Social Security Reduction for 2021

02/19/2021: European Union – Posted Workers Included in Post-Brexit EU-U.K. Agreement

01/25/2021: Switzerland – Brexit: Social Security Coordination with U.K. Starting in 2021

01/22/2021: Czech Republic – What’s New for Employers and Employees in 2021?

01/08/2021: European Union – Social Security in a New Brexit Deal

01/05/2021: United Kingdom – Brexit and Social Security for Mobile Employees


GMS Flash Alert is a Global Mobility Services publication of the KPMG LLP Washington National Tax practice. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

© 2023 KPMG LLP, a Delaware limited liability partnership and a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

For more detail about the structure of the KPMG global organization please visit https://kpmg.com/governance.