Expatriate Tax

Our Expatriate Tax Planning experts can advise on an extensive range of services to employees and employers including:

• Compute stock option income and issue tax certificates
• File expatriate personal income tax returns
• Application for income tax clearance certificates
• Hypo tax computation
• Review employment contract
• Tax planning and consulting

Expatriate Planning

We provide a service that assures both the employer and the international assignee peace of mind.

We liaise with Grant Thornton tax specialists in the overseas countries to identify planning opportunities which will minimize global tax and social security liabilities in relation to international assignments.
 
We take account of local practice and legislation to plan tax efficient remuneration strategies that maximize the benefit of local planning opportunities.

Some key matters to be considered include:

• How fringe benefits program should be structured to achieved maximum tax saving?
• Will double tax treaty relief be available?
• How to compensate the employee if he/she has to pay more for statutory benefits program due to “responsible person” status in Taiwan?
• Should you compensate the employee if he/she has to pay more tax as a result of the assignment? If so, how?

　If high caliber employees are to be encouraged to relocate to meet employer requirements in existing and new locations, it is essential that potential problems with tax, social security or pension matters do not deter them. It is also important that overseas assignment costs are minimized and that the assignment policies in place are equitable between the company and its employees.

How can Grant Thornton help?

　Grant Thornton Taiwan can assist in determining appropriate policies, for example, in the area of tax equalization, which will enable the employer and employee to focus on core business issues.
　The combination of pre-assignment tax planning coupled with the provision of efficient, effective and timely local tax compliance services offers you the confidence that assignment costs are being minimized and that your overseas reporting obligations are being met.