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Expatriate Tax

Expatriate Tax

Our expatriate tax planning experts provide clients with an extensive range of advisory services, including:

  • Computing stock option income and issuing tax certificates
  • Filing expatriate personal income tax returns
  • Applying for income tax clearance certificates
  • Computing hypothetical tax
  • Reviewing employment contracts
  • Tax planning and consulting

Expatriate Planning

We provide services that assure 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 that will minimize global tax and social security liabilities in relation to international assignments. 

We take into account local practices and legislation to plan tax-efficient remuneration strategies that maximize the benefits of local planning opportunities. 

Some key matters we consider include: 

  • How fringe benefits programs should be structured to achieve maximum tax savings
  • Whether double tax treaty relief is available
  • How to compensate the employee if he/she has to pay more for a statutory benefits program due to having “responsible person” status in Taiwan
  • How to compensate an employee if he/she has to pay more tax as a result of the assignment

If high caliber employees are to be encouraged to relocate to meet employer requirements in existing and new locations, it is essential to ensure that they are not deterred by potential problems associated with tax, social security or pension. It is also important to minimize overseas assignment costs and ensure that the policies in place for the assignment are equitable between the company and its employees. 

How Grant Thornton Can 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 dedicate their time and energy to focusing on their core business issues. 

The combination of pre-assignment tax planning, coupled with 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.


Jay Lo