Media Coverage

Centuro Global is proud to announce that we will be re-launching The Network Effect – this exciting broadcast show provides insights into the latest global expansion news and provides companies with actionable insights from world-renowned experts on how to scale globally. Our first release for Season 2 goes live next week.Each week, the Centuro Global team '' go live'' on LinkedIn to dive into the latest global news, expansion best practices, and bring on a range of fantastic guests from the world of venture capital, private equity and across the business world.In Season 1, which was presented throughout 2021, we had a huge variety of speakers join us to discuss their business insights and advice. One of the highlights was Per Wimmer, who joined us for '' The Space Special'' to discuss his journey to becoming an Astronaut and an entrepreneur.Expected to be the first Danish citizen and one of the first 700 people in the history of humanity to go to space, Per Wimmer is truly the financier who is winning the space race. Per joins us in an exclusive interview to discuss his experience with space, taking risks to achieve successful entrepreneurship, and how the advancement of space technology can benefit life on earth. Per, a financier, and philanthropist also provides great insights into key investment advice and provides tips for young entrepreneurs.We also had industry experts including Ronan Dunne, Mimi Zhou and many more join us to deep dive into their business endeavours.Season 2 promises to be just as special, as we bring some of the hottest global topics to the table. Let's help you get global!

When individuals immigrate and spend time abroad, it is common that at some point they may wish to apply for citizenship. This process can be complex, however, with the right information and guidance, a smooth process to obtaining citizenship is possible. In this article, Centuro Global Member Achim Heuser, from HEUSER - RECHT UND STEUERN, discusses how individuals can acquire German citizenship and become German citizens.For some, german nationality may come with having german citizenship by descent. For others, however, establishing permanent residents and going through the various requirements to get german citizenship may be required. Let's get started and evaluate what is required to become a naturalized German citizen.What does German Citizenship entail?With German citizenship, it is possible to live in Germany, vote and run for political office. With a German passport, individuals can easily travel to many countries without a visa. It is also possible for individuals to live and work in another EU country. Once issued with a German passport, the opportunities in Europe may be open to German citizens. As a German citizen, you may receive support, including financial support, in the event of illness or unemployment. Anyone born in Germany automatically receives German citizenship. However, it is also possible to become a citizen without being born in Germany or without having German parents. For this, individuals must successfully complete a process called naturalization.If individuals can pass a naturalization test, they officially become ''German''. That means they are then a citizen of Germany with the same rights and duties as every other citizen. To summarize this, see the below:What are the requirements for obtaining German citizenship?You must have been working and living legally in Germany for at least eight years.You must have a “settlement permit” or a “residence permit” for this period. This means that the person is legally residing in Germany.You have to speak or learn the German language.The applicant must have passed the naturalization test or graduated from a German school.The applicant was never convicted of a serious crime.The German constitution must be recognized and you are obliged to respect it.The petitioner cannot have more than one spouse (no polygamy).The applicant must submit documents, such as a passport or birth certificate, which prove the provided name and certain personal information. If this is not the case, they will have to prove that the country of origin refuses to issue these documents.Exceptions for some requirements:• The applicant lost their job or become unemployed for reasons outside of their control.• The applicant cannot work, because they are fulfilling childcare obligations.• The applicant does not work, because they are still learning the new trade.Timeline requirements for naturalizationIt is possible for applicants to receive German citizenship even after being in Germany for less than eight years. This can occur through the following situations:If the candidate has completed an integration course. In this case, it is possible to receive German citizenship after 7 years.If the applicant has adapted very well. For example, if they can speak the German language fluently, it may then be possible to obtain citizenship after just 6 years.It is also possible to receive citizenship after 6 years if you have been politically or socially active in Germany for many years.It is possible to get German citizenship faster if you have a German spouse. You can apply for German citizenship after 6 years if this person is an asylum seeker, a recognized refugee or a stateless person.Is the naturalization test a requirement to obtain German citizenship?If an applicant has passed the naturalization exam at the end of the integration course or has a qualification from a German school, he does not have to take the naturalization test. For everyone else, passing the naturalization test is a prerequisite for naturalization. The only exceptions are people with a serious illness or disability and the elderly. In these cases, a doctor must confirm the illness or disability. If someone has to pass the naturalization test, they can either take a naturalization course or prepare for the test on their own.The test typically includes questions about German history, culture and German laws.The Federal Office for Migration and Refugees (BAMF) provides information about the naturalization test and a sample test online.Can someone become a German citizen without a german language certificate?Is it required for someone to speak german before they may gain German citizenship? To become a German citizen through naturalization you should prove German language proficiency of at least B1. This can be proven through a German language certificate, known as a ''Zertifikat Deutsch''. If someone does not have the necessary proof for a successfully completed German course, knowledge of the German language can also be proven differently. Proof of attending a German school or a German qualification is sufficient. Additionally, proof of one of the below might also suffice:The applicant attended a German school for at least four years.The applicant has a degree from a secondary school.The applicant is now in the 10th grade, or higher grade, at a German school.The applicant had completed a German vocational training course.The applicant acquired a university degree in German.If an applicant cannot prove any of these points, they might have to take a german language test and show the certificate. This language test can be taken at any language school. If the applicant has an illness or disability or is too old, he can become a German citizen without a language test or other proof. But a doctor must confirm this point.Do the years of the asylum procedure or the time spent studying in Germany also count?If someone is in Germany as an asylum seeker or refugee, the months and years of the asylum procedure also count towards the years that you must have lived in Germany in order to become a citizen. If someone lives in Germany while studying at a university, these years are also counted. This applies to all of Germany except for Bavaria. The period of study is NOT recognized here.Can someone become a German citizen even if they do not meet all of the requirements?If the applicant does not meet the above-mentioned „naturalization entitlement“, they can apply for „discretionary naturalization“, but whether one thereby becomes a German citizen is a case decision of the authorities. In the case of “discretionary naturalization”, the naturalization office can grant German citizenship but does not have to. A positive decision is usually made if there is a public interest in the applicant‘s naturalization. For "discretionary naturalization", however, certain requirements must be met. These include:The applicant has only one spouse.The applicant must reside legally in Germany.The applicant has an apartment or some other form of living.The applicant earns a living independently or has assets to support themselves and their families.The applicant must not have been convicted of a serious criminal offence.The applicant has a passport or other documents that confirm their identity, or they can prove that their home country refuses to issue papers.If one does not meet these requirements, naturalization is only possible in absolutely exceptional cases, for example in the event of severe illness or disability or incapacity for work due to reasons of age. In such cases, speak to the staff at the local naturalization office.Where and how is naturalization applied for?The body responsible for naturalization varies from state to state. To find the competent authority, one can contact the district office, the city administration or the immigration office. The migration advisory service or the youth migration service can also provide the correct address. The right office can now also be found on Google by searching for the name of the city and the term "naturalization".The correct application must be made. The application for naturalization can be found at the responsible naturalization office. This form is available either locally or online from the Naturalization Office‘s website. Before submitting the application, one should seek advice from the staff at the naturalization office. The employees can provide more detailed information on the required documents. In addition, these employees can also answer any questions. For dual citizenship, it might be required for applicants to submit their german citizenship application to the government of whom they are also a citizen.What does the application for naturalization cost?When applying, applicants are required to pay 255 euros per application.Can German citizenship be revoked again?In principle, German citizenship can only be withdrawn (against the will of the person concerned) if its loss does not lead to statelessness. Someone can lose their German citizenship again if one of the following scenarios applies:The person concerned waives his or her German citizenship.A foreign citizen adopts the person concerned.The person concerned takes on another nationality from a country that does not allow a second nationality.The person concerned is also a citizen of another country and joins the armed forces of that country voluntarily and without the consent of the German authorities.The person concerned acquires another nationality and has not applied to the naturalization office to retain their German nationality.In summary, there are various channels to become a naturalized German citizen. If you would like more information on the topic. or require assistance in applying for German citizenship, please do not hesitate to contact HEUSER - RECHT UND STEUERN or Centuro Global. We can provide advice on dual nationality, permanent residence permits and much more.

With 47% of scaling companies employing talent from outside the UK, the talent shortage in a post-Brexit Britain is set to disproportionately impact organisations in the early stages of scaling growth. Organisations are therefore looking at the new Scale-up visa as an exciting new immigration route that will cut the wait times for new hires to come to the UK.In response to concerns about access to talent, and to help support the UK Government’s bid to make the UK the best place to start and grow a business, the UK Scale-up visa was officially launched on August 22nd by UK Visas and Immigration (UKVI). The new points-based visa aims to allow startups and scale-ups to gain access to global talent by lessening some of the restrictive requirements compared to other immigration application types available in the U.K.What is the Scale-up route?Eligibility Criteria:In order to meet the requirements for the Scale-up visa, applicants will need a sponsored job offer from an authorised UK scale-up company. Companies will therefore need to be verified as a registered scale-up in the UK. To register for this route, a company will need to demonstrate that they:Have had annual average employment or revenue growth rate over a three-year period of greater than 20%, andHad a minimum of 10 employees at the start of the three-year period.Once the company is listed as an approved scaling firm, the employee would be able to submit the visa application with the local authority provided that they:Are 18+Meet the English language criteriaAre skilled to graduate level (RFQ 6 or higher)Have a Certificate of Sponsorship from your new employer with information about the offered roleHave an appropriate salary as determined by the UK government, tied to the “going rate” based on the specific role.In general, for most work the salary threshold of either £10.58 per hour or a minimum salary of £33,000 per year (whichever is higher). This is a good option for employees on a lower salary threshold ( within the UK earnings bracket), who might be entering the UK for the first time.See other types of newly introduced UK VisasBenefits to the Employee:The Scale-up visa, when approved, is valid for two years, though extensions of 3 years are possible. The new route is therefore a “route to settlement”, and allows that after a period of 5 continuous years in the UK, the Scale-up visa recipient would be eligible to apply for Indefinite Leave to Remain.Unlike the Skilled Worker Visa, which is linked to the specific jobs for the validity period of the visa, the primary benefit of the Scale-up visa is that it provides more long-term flexibility. At the time of lodging the application and for the first six months after arriving in the UK, an applicant needs to be sponsored by their eligible Scale employer in the UK, and then transition into an unsponsored route for the remaining 18 months of the visa validity period. Dependent partners and dependent children can join a Scale-up worker on this visa route.Benefits to the CompanyThe obvious benefit is, of course, access to talent. But the Scale-up visa is equally about preventing companies from redomiciling to other places with easier access to that talent or entering other new markets. Fintech tops the list of industries most likely to benefit from the Scale-up visa, and the new scheme furthers the effort to preserve London as the financial capital of Europe.  It is also worth considering that as employees are only tied to the sponsored scheme for 6 months, scaling companies might be able to find team members and leads with not only relevant industry experience but an experience that comes from other scaling companies. This talent pool would be accessible to other companies who do not yet have their UK government-recognised scale-up credentials and could serve as leaders in fledgling companies by bringing their scale-up experience with them.ConclusionIf you are an overseas business looking to scale into the United Kingdom, the Scale-up visa might be the best route to assist with bringing talented individuals into your workforce. If you require more information or need any assistance, Centuro Global can apply for the visa on your behalf and assist you in your application. Please do not hesitate to contact us.                                                                                                                                                                                                                                

Japan is the third largest economy in the world, making it quite eye-catching to business owners wishing to make their way into the Asian market. With being in the perfect location for trade, good economic status and fantastic food, who wouldn’t want to expand to the island?We will discuss the benefits of doing business in Japan, and touch on some challenges that companies will need to consider before venturing into the Japanese market. With this, there are tax rates and regulations that need to be considered as well as the ethics and business culture which will be discussed below.Benefits of Doing Business in JapanBesides the beautiful scenery and interesting culture, Japan offers many benefits to businesses wishing to expand into the country. These are the top 4 benefits of doing business in Japan:1.  Open access to the Asian market. Expanding to Japan will allow companies access to numerous flight markets.2.  The Japanese government has recognized the lack of FDI (foreign direct investment) and has taken steps to become more supportive of foreign companies wishing to start their business there.3.  Low Corruption4.  Consumer LoyaltyAccess to the Asian MarketsJapan is situated in the northwest Pacific Ocean and is bordered on the West by the Sea of Japan while extending from the Sea of Okhotsk in the North toward the East China Sea, the Philippine Sea, and Taiwan in the South. The country allows businesses access to the biggest parts of the Asian market based on its geographical location alone. Having the third largest economy in the world, Japan offers extensive access to Asian flight markets. Government SupportJapan is business-friendly when it comes to all formalities. Japan ranked 29th in the world when it comes to ease of doing business in 2021. To promote FDI in Japan, the Japanese government established "Invest Japan Business Support Centers (IBSCs)" within JETRO (Japan External Trade Organisation) to serve as support centres and information on investment. The IBSCs provide information on investment procedures to foreign businesses starting in Japan.Low CorruptionJapan meanwhile rates favourably in terms of corruption: The 2019 Corruption Perceptions Index published by Transparency International found it to be the 20th least corrupt nation out of 180 countries. Consumer LoyaltyThe Japanese have very high standards, and this is a constant throughout their lives, including with who they do business. However, once they have established that your company is reputable and adds value, they will appreciate the work that is done. It is important to keep this in mind, as their consumer loyalty extends far and wide. Challenges of Doing Business in JapanMany companies are weary about making the move to the Japanese market. Here are the top 4 challenges businesses should consider:1.      Higher standards than what companies are used to2.      Low levels of English outside of the big cities3.      There are some weaknesses in the tax system4.      Recruitment of highly Skilled Japanese employeesKey challenges of entering the Japanese market High StandardsMany businesses find it difficult to integrate effectively into the Asian markets due to the high standards that they hold. Being a country based on integrity, loyalty and hard work, they hold higher standards to what goods and services are provided to them. If a company does not conduct the proper research into their new consumer base and is not aware of what is expected of them, they may fall victim to their business failing before it has even started. It is imperative to meet these standards and build loyal relationships with clients.English Outside of the Big CitiesEven though surviving in Japan without speaking Japanese is possible, this may not be as achievable outside of the main cities. Across Japan, 30% of the population is able to speak and understand English, the majority of which is situated in more developed areas such as Tokyo, for example, if you are wishing to move your business to a more remote part of Japan, you should consider adapting your business accordingly or learning the language. (there’s probably an app for that!) Tax GapsCompanies are severely limited in the amount of net operating losses they can use to offset future profits. Recruitment of Highly Skilled Japanese EmployeesIncorporating or expanding a business in Japan has traditionally been difficult due to the difficulty of recruiting high-quality Japanese employees. Despite this, foreign companies are perceived as having a more performance-oriented culture, as opposed to the traditional Japanese culture of seniority. Business Culture in JapanAs a society, the Japanese are technologically advanced and keen to adopt new innovations. Despite the formality and hierarchical nature of Japanese society, decision-making can be much more complicated and time-consuming. This can cause issues during business negotiations. In Japan, punctuality, responsiveness, and hospitality are values that distinguish the culture of businessJapanese Business EthicsReputation is critical to doing business in Japan. Everything revolves around personal relationships. Integrity and ethical leadership are key to building trust with the community and your customers. Tax Rates and Regulations Domestic and foreign corporations are subject to different rules under the Corporation Tax Act. The country ranks 24th overall on the 2021 International Tax Competitiveness Index.In conclusion, it is important for businesses that are considering expanding to Japan to do their research to understand Japanese markets. Centuro Global can assist companies with their global expansion strategy and help provide immigration, tax and legal advice to companies who are looking to expand into new markets.

Retirees from the US and Canada have historically been the largest group of immigrants to the country. Since 2021 however, Mexico has been flooded with younger digital nomads and remote workers from all over the world. Mexico is a great digital nomad destination for several reasons, which we'll be looking at and evaluating in this article.See article on how to get Mexican citizenshipWhy so many digital nomads now?The number of digital nomads and remote workers has increased in general. The COVID-19 pandemic is a major contributor. When corporate employees and employers realized that their businesses could survive while their staff were working from home, it planted a seed. This has led to a wider digital nomad community globally, but it has also rapidly accelerated the digital nomad scene in Mexico.Employees working from home realized they could work from anywhere as long as they have an internet connection. So why do it from a cold kitchen in Canada or the UK, when you can do it from a beach town with a sunny balcony in an exotic location?Others, after spending months locked in their houses, decided that they really wanted a life of freedom. So they chose to leave their jobs altogether. Becoming self-employed or finding online work allows them to be location-independent. This has led to an increase in demand in numerous co-working spaces, but also in property rentals for foreign nationals.See article on doing business in Mexico Digital nomads in MexicoA major reason that Mexico is popular for digital nomads is the lower cost of living. As a result, the real estate market is booming to meet immigrants' and investors' demands. Consequently, housing prices are rising. That said, housing is still cheaper for most North American and European immigrants.Finally, Mexico has a solid reputation as a charming country, welcoming to visitors. Its warm climate, beautiful cities, stunning coastline, and famous gastronomy are all reasons for its popularity.Popular destinations in MexicoThe Riviera Maya is one of the most attractive destinations in Mexico. However, places like Mexico City, Oaxaca City and Merida are also gaining popularity. Mexico City has world-class facilities for remote workers, yet a lower cost of living than other comparable North American cities.Oaxaca is more suited to digital nomads who are attracted to an alternative lifestyle and more rustic living. Merida and Puebla are historical cities with rich culture, a solid infrastructure and good quality of life.Immigration options for remote workersMany digital nomads pass through Mexico, staying for a few months. For those who want to stay longer than six months or return often, temporary residency is a good idea. It is also relatively straightforward to obtain. The economic solvency basis would be the most suitable for digital nomads with savings or a high enough monthly income.See article on how to convince your employer to allow you to work remotelyIn conclusion, Mexico has always been an attractive destination for ex-pats, in particular retirees. However, the recent rise in remote work combined with Mexico’s accessible residency procedure means that new demographics are moving there. Younger digital nomads are choosing Mexico as a temporary destination.  Contact us if you require any assistance in applying for a digital nomad visa in Mexico.

Many of us are familiar with the global mobility tax landscape of the past including international long-term assignments typically at the request of the employer. For these types of assignments, tax implications were generally understood in advance and company agreements with expatriate employees were standard in addressing relevant company and employee tax issues. Compliance with tax and employment law requirements was easier because the expatriate employees were typically located in cross-border markets where the employer already had operations.  The global mobility landscape is changing. What began as a need to work from home during the worldwide pandemic is evolving into a “work from anywhere” trend that appears to be here to stay. This includes flexible, remote, short-term global working arrangements based on lifestyle choices made by employees.Companies now retain and recruit employees located in markets that are new to them, often needing to quickly learn the tax and employment law requirements of numerous markets to accommodate the changing locations and circumstances of their workforce. The consequences of this phenomenon show up in two critical risk areas for organizations of all sizes and in virtually every industry. One is competition for talent and the other is multi-jurisdiction tax compliance. Attracting, retaining, and engaging a globally competitive workforce  Managing the international mix of employment laws, immigration rules, income and employment taxes, and regulatory compliance hurdles is a demanding and complex process. What worked ten years ago, or even five, won’t be enough to meet talent recruiting and retention challenges in 2022 and beyond. Becoming an employer of choice means taking a rigorous and fearless inventory of your company’s processes and assumptions.  Will your current technology keep a global workforce securely connected?Is your internal risk management expertise sufficient to manage shifting requirements?Do your performance metrics adequately reflect global workforce success factors?Are your HR tools and processes in alignment with the real needs of your people?Are your front-line managers equipped to keep cross-border teams engaged?Are your current payroll, benefits, legal and other service providers up to the task?How does “work from anywhere” impact planning and goal setting?Will your recruiting or relocation practices have to change for a global workforce?How will all of this affect your brand with current or prospective employees?The answers to these questions (provided you document them carefully and discuss them openly with your leadership team) can lead to numerous innovation opportunities in your organization. Many of them may also help you identify potential tax issues.  Navigating tax implications of a globally mobile workforce Global recruiting can trigger cross-border tax issues for a variety of reasons. For example, immigration laws can delay or block employee relocation even if both parties are agreeable to the terms, and that’s just one instance of the complexities you may encounter as you add “work from anywhere” employees or expand the number of countries in which you operate. Here are some other considerations to be aware of that carry potential tax consequences.1. Transfer Pricing – Transfer pricing is a complex tax issue for multinational companies because two or more tax authorities can audit the same intercompany transaction. Transfer pricing rules apply to goods, services, and royalties – effectively any internal multinational company transaction that crosses borders including transactions involving cost sharing and recharges between companies related to a global mobility workforce. Most tax authorities require transfer prices to be consistent with the “arms-length standard” or what unrelated companies would charge each other. Audit adjustments to transfer prices can result in additional tax owed, late payment interest, non-deductible penalties, and possibly double tax.2.Permanent Establishment – Permanent Establishment (PE) is a term applying to activities in cross-border locations that usually trigger a taxable presence. Income tax treaties between countries define cross-border activities which do and don’t constitute PE, but the direct hiring of employees across borders will trigger PE for a company in the country of employment. With a PE in another country, a decision must be made whether to operate and meet tax obligations as a branch of the foreign company or to establish a subsidiary in the new market.3. Employer of Record – Unless prohibited by local tax law, some companies use a third-party Employer of Record (EOR) instead of making a direct hire to avoid the PE issue. An EOR may be a short-term solution for companies to quickly access the workforce in a new market in advance of establishing a subsidiary which ultimately may better meet their overall cross-border needs.4. Dual Social Security Tax – People working outside their country of origin may be covered by the social tax systems of two countries at the same time for the same work, requiring both the employer and employee to pay tax in both countries. The U.S. Social Security program covers expatriate workers, both those working in the U.S. and abroad, to a greater extent than other countries and generally without coverage exemptions for short periods of cross-border work.  Totalization Agreements – To avoid double taxation on cross-border Social Taxes, the U.S. has established Totalization Agreements with 30 countries. The objective of these agreements is to maintain coverage under the system of the country to which an employee will likely have the greatest connection while working and in retirement.  5. Tax Equalization Agreements – When a company sends an employee to work in another country, it is common for a tax equalization agreement to be used to guarantee the assignment will not reduce the employee’s after-tax pay. In addition to factoring into the agreement the difference in tax rates between countries, differences in taxable income treatment of allowances such as per diem or the payment of an employee’s portion of social tax by the employer can result in a larger tax burden for the employer for cross border assignments.  6. Employee Income Tax – Income tax treaties between countries include important provisions for expatriate workers which can inform their personal tax obligations between countries. While tax residency is generally defined by tax law in each country, tax treaty provisions often include residency tie-breakers for individuals who may meet the statutory tax residency requirements of more than one country. Included in many treaties is an important exception to individual taxation on compensation earned while performing services in another country. Personal cross-border income tax can be a complex matter for individuals to manage directly and employers need to determine the amount of tax assistance they provide in their global mobility programs. These are just a few examples of the kinds of compliance concerns that require increased attention from organizations with a remote, mobile workforce. Companies that are adapting to a “work from anywhere” employee base will face increased pressure to closely monitor local tax laws and changing interpretations by governing authorities. Common reasons for increased tax authority scrutiny  During the pandemic, many tax authorities were lenient regarding residency and tax issues affecting remote workers. Now that public health conditions have eased and emergency remote work circumstances are evolving into permanent arrangements, governments are beginning to increase recovery and collection activity for tax obligations arising from remote work in their jurisdictions. The continuing rise in both the volume and variety of social media activity is enabling more sophisticated efforts by governments to track business and employee activity with greater accuracy. One prevalent example is the fitness trackers that many employees use as part of expanded wellness programs. These applications capture precise time and location data via smartphones or wearable devices that can be used to enforce tax compliance like never before. Even without international workers, U.S. companies with remote workforces in multiple states may face increased tax compliance complexity. Tax and employment laws vary on a state-by-state basis. Employees are generally subject to personal income tax withholding in the state where they work, but there are exceptions.For example, some states have reciprocal agreements allowing personal income tax to be withheld in the state of residence even though work is performed in a reciprocal state. Other states require employers to withhold tax in the state where the headquarters is located unless the company requires the employee to work in a remote location.An employee’s presence in another state may trigger an income tax nexus in that state for the employer. For these and an evolving mix of other reasons, companies need a way to monitor and manage employee locations and resulting tax liabilities.   Continue the Conversation  Companies that can adapt and learn to manage these kinds of staffing and compliance complexities will have a distinct competitive advantage in the years ahead. The kind of innovation and vigilance these issues demand can pay big dividends in engagement and productivity while preventing or mitigating unintended tax consequences. If you’d like to learn more about the evolving global mobility tax landscape and how it impacts your international business, please reach out.  *This article has also been published by Clayton & Mckervey 

The world of Global Mobility is filled with an equal mix of opportunities and challenges. Experienced Global Mobility teams and Relo professionals will be well aware of some of the more frequent considerations related to assignment risk, but others may be reconsidering basic policy, timing, and location-based decisions to ensure safety and security for employees. In this article, Emily Stewart, Community Manager at Centuro Global, writes about global mobility management and provides tips on the major challenges to look out for.Where should companies start?Immigration complicationsThe beginning of a global mobility journey frequently starts with immigration. Immigration processes alone are often challenging but can be particularly difficult when the political landscape changes. A recent example concerns residence permit renewals for Russian passport holders in Latvia. Russian passport holders with residence permits for Latvia are currently not able to renew their permits due to the ongoing Ukraine crisis. This has led to an increase in long-term Latvian residents ( with Russian passports) seeking new locations and opportunities.See article on doing business in LatviaChanges in legislation, the COVID-19 pandemic, and higher volumes of new arrivals have played a significant part in creating a backlog of immigration applications globally. Companies should consider the political situation of the host location when choosing which talent to send on assignment and should expect longer-than-usual immigration processing times.See article on how to navigate the backlog in immigration servicesInsuranceIn a traditional home-based assignment (Long-Term and Short-Term Assignments), insurance is a key and costly consideration. International medical insurance coverage is not only essential, particularly for those employees arriving in locations without universal medical care, limited medical facilities, or lower-quality medical coverage. A long-term assignment from Vietnam to the U.S. would require international medical coverage due to the privatised healthcare system and federal requirements.Equally, an assignment from the U.S. to Vietnam would require the same degree of coverage to ensure that employees could receive access to English-speaking hospitals and emergency services. Organisations, therefore, need to consider the risk related to medical insurance requirements, and the supporting costs to ensure a duty of care. On the topic of insurance, teams should also consider other applicable elements such as Insurance that touches many parts of renters or contents insurance in the home and host locations as well as shipping and storage insurance.ceSee article on considerations for employee benefits, insurance, and recruitment What’s next?Many organisations pay a Hardship Allowance to employees arriving in more challenging or dangerous locations. However, it’s important to note that whilst a hardship allowance might incentivize employees to enter a given location, the allowance itself does not ensure their safety and security. Selecting reputable vendors who can search for expat-quality housing, in secure neighbourhoods, or provide car and driver support is as important as undertaking an initial security assessment of the host location and/or selected property.In recent years, many organisations have moved towards paying a lumpsum direct to the employee to use in place of some or all of the policy benefits. Whilst cash lump sums allow for more employee flexibility, managed lump sums might be a better fit for some benefits. As a managed lump sum allows the employee to choose what services they might need, but the funds are managed through a relocation company. This in turn helps to ensure that credible and vetted vendors supply the services required.Where risk gets complicatedIn nearly all assignment types, companies should consider providing employees with tax consultation and preparation services. However, it is also important to consider ongoing consultations during an assignment, before triggering repatriation. In the UK, for example, employees will no longer be required to pay capital gains tax or dividends tax on their UK assets once they have become a non-resident of the country.However, you can live abroad for less than five years and still be a temporary non-resident (TNR). Should a British live in the UAE for 4 years and 11 months before returning back to the UK, they would be held accountable for the tax savings made on UK dividends of capital gains since the start of their assignment. Both the initial sending of employees to a host location and their return should be considered carefully, with the advice of trusted professionals to mitigate risk.See article on considerations to work from anywhere compliantlyConclusionEntering or moving employees across international jurisdictions can hold its risks, however, the rewards are often worth pursuing. Careful planning and assessment are critical. If your organisation requires any assistance concerning global mobility, or help with remote workers, we can help set up a global mobility program to expand and manage your global workforce. Contact us today!

Mexico has various visa types for foreign nationals who wish to travel to Mexico for both Tourism and/or Business. Depending on the nationality of the applicant, they may be eligible for the electronic visa.The online Mexico visa is called an Electronic Travel Authorization (Sistema de Autorización Electrónica, SAE), is valid for one entry and allows the traveller a maximum stay of 180 days in Mexico. Only travellers who intend to travel to Mexico by air are eligible to apply for this visa.  See article on how to get Mexican citizenship For Brazilian nationals, however, this visa type is no longer applicable. Mexican authorities announced on the 3rd of August 2022 that from 18 August 2022, Brazilian nationals may not enter Mexico without a Permit to perform remunerated activities (tourism/business). This means that before travelling to Mexico, Brazilian nationals must process a visa at the Mexican Consulate in their country of residence. The procedure for this usually includes:  - Choose a date and time for your appointment via MEXITEL. You can select the language of MEXITEL in the upper right corner of the website- On the day of the appointment, you will be required to appear before the Mexican Embassy with your passport, visa application form and supporting documents for a consular interview. There is no visa processing done online or through the post.NOTE: The original passport, application, photograph and all supporting documents will have to be brought to the embassy on the appointment day.- On the day of the appointment:The documents will be reviewed The biometric data (photograph and fingerprints) will be taken a consular interview will be undertaken- If the documents are complete and the consular interview is successful, the visa will be issued.There are other visa types that Brazilian nationals can apply for if they wish to work and live in Mexico. If you require more information or need any assistance, Centuro Global can apply for the visa on your behalf and assist you in your application. Please do not hesitate to contact us. 

For many employees, remote working has become the new norm. As a result of the COVID-19 pandemic, working from home has become an option for most employees, with companies catching up and implementing remote work policies.With the concept of remote work becoming more popular, so has the option to work from anywhere. Now, it is clear that working from anywhere, including working remotely from abroad, or as a digital nomad, is here to stay. It is therefore important for employers to consider what compliant remote working looks like, to prevent exposing their companies to any risks.Defining The Types of Remote WorkThere are various types of remote work. It is important to define them, in order for employers to fully understand the various types of compliance risks they may be exposed to. Overseas remote work is typically defined as any work performed from a location outside of the country or state, of the employer's central workplace, where the employee is employed.The following are variations of the term "remote work," and some may have slightly different meanings in particular countries or regions:• Work from home• Telecommuting• Telework• Homeworking• Mobile work• Virtual work• Agile work•Digital nomadIn some countries, such as Norway, remote working has been banned for all non-residents of Norway, with the exception of EU/EEA citizens. Announced in June 2022 by Norwegian authorities, a residence permit is required when wanting to work remotely from Norway.It is considered remote work when you work for a Norwegian or foreign employer off-site (e.g. from a hotel, a home or similar). This also applies if you are self-employed in Norway or abroad.   This is important, as some countries may not allow for remote working.Therefore, although your employees may request it, an individual assessment of where they intend to work needs to be conducted.See how to convince your employer to allow you to work remotely.Considerations for Remote WorkingRemote working raises quite a number of practical challenges which employers should carefully consider before agreeing to an employee’s request to work overseas. These are often additional challenges to those raised by domestic remote working. They include:• Whether the employer’s home and remote working policies include information on working remotely overseas• Ensuring that employees understand that prior approval is required before they can work remotely overseas• Whether it is practically possible for the employee to undertake their role remotely outside of their home country, away from the employer's central workplace, where the employee is employed• Ensuring that any agreement with the employee regarding overseas remote working is clear and in writing• Ensuring that data protection and security arrangements are in place• Whether the employee will have an adequate internet connection and equipment to perform their role• Whether there will be any practical difficulties in communicating with the employee and providing instructions due to any associated time differenceAn employer should always take expert local advice on any tax, social security, immigration and employment obligations before allowing employees to work remotely.Compliance Risk To ConsiderThere are a handful of compliance risks that companies with remote workers need to consider. They can be broken down into three core categories ;- Legal-Immigration (Visa and Work Permits)-Tax and Social SecurityEach of these considerations requires careful review and, expert advice is needed in each across any country you have employees working from. The local laws vary from country to country, and it is, therefore, crucial that remote workers fully understand the risks they may expose to by working from a specific location.Let us break down each consideration in more detail:Learn more about the country-specific employee laws by signing up for Centuro Connect.Legal ConsiderationsOverseas remote working is permitted in certain countries, and in most cases employees may work remotely outside of their home jurisdiction provided they meet certain criteria. This may include:The employee has the necessary immigration and other approvals in place to do soThe employer complies with any tax, social security, and employment obligations in the host countryTheir employment contract falls under the correct jurisdictionAn example of these employment laws can be evaluated by using Ireland as an example. There are currently no employment laws in Ireland regulating remote work or anything similar that can be interpreted to expand to remote work overseas.Indeed, there is currently no specific employment law in Ireland regulating domestic remote work nor is there currently a statutory right to request a remote working arrangement in Ireland (although applications should be genuinely considered by employers to avoid claims of discrimination).The Irish government is planning to introduce legislation regulating an employee’s right to request remote working and has issued draft legislation in this regard. It is unlikely that this will extend to a right to request remote work overseas.It is however for an employment contract to be set out and drafted for the correct jurisdiction. All contracts should be relevant for that entity where most time is spent and where they trigger a tax residency. These contracts should be up-to-date and checked by a local expert.Employers should be aware of the different rights and obligations governing the employment relationship, including the rights of the employee. For example, contract termination, maternity or paternity leave, annual leave days and many other contractual obligations will vary depending on which country you are hiring in.ImmigrationIf an employee holds immigration permission to work in a specific country, there could be implications for the employee’s immigration status when the employee spends time working overseas. This is because those holding immigration permissions are usually expected to work in said country for at least 183 days ( 6 months) in a full calendar year to be considered employed in that country.Going back to Ireland as an example, it is required for a sponsored immigrant to work from Ireland for at least 183 days a year to be considered '' employed in Ireland'' (this is in line with the requirements of the Revenue Commissioners of Ireland (Revenue) for tax residence. Frequent absences or an extended absence which constitute part of the permit holder’s employment are not considered grounds for revocation of the employment permit.Implications For The EmployerIf an employee is working overseas temporarily, the employer should continue to deduct income tax under the PAYE system. This matter however becomes more complicated when the employee extends their stay or even requests to relocate to this new location indefinitely.Employers should always remember the standard of 183 days in a country in a 12-month period; this is generally the tipping point for changing tax residency, often together with employer obligations to operate withholding tax. Contractual changes, entity setups and payroll processes are some of the items which will need to then be addressed and solved.Employers should also consider whether the employee's stay in the host country (regardless of duration) creates risks of income tax or social security liability in that country or even the risk that the employee has triggered a '' permanent establishment''. This will hold corporation tax consequences for the employer (by virtue of the employee's activities in that host country). To understand the position, it will be necessary to establish the rules in place in the relevant host country.Implications For The EmployeeIf the employee does become subject to tax in the country they are working remotely from but are continuously paying tax in their home country, they remain subject to income tax there as well as pay tax on their worldwide income in the host country ( where they are currently working remotely from). In some cases, it may be able to obtain credit for some or all of the tax they pay in the host country.Legal RestrictionsIt is permissible for employees who normally live and are employed by an employer based in another jurisdiction to work in some countries remotely. This will depend on their nationality, how long they intend to work and whether or not those countries have dual taxation agreements.Continuing with Ireland, if someone wishes to work remotely from there and it is not their home jurisdiction, it is possible. They however have to meet the necessary immigration requirements and other approvals in order to do so. The employer may need to comply with any tax, social security, and employment obligations in Ireland.There are certain mandatory employment laws that may apply to employees working in Ireland remotely.The Disconnect Code introduced by the WRC could extend to overseas remote workers working in Ireland and its provisions would likely be particularly relevant where there is a time difference from the home country. A failure by an employer to follow the Disconnect Code is not in itself an offence but is admissible in proceedings before the WRC and the Irish courts.Immigration PermissionsIn some cases, European Union nationals are permitted to work from other EU countries for a certain amount of days, without having to apply for a specific visa type. For example, nationals of the EEA, Switzerland and the United Kingdom can work in Ireland without obtaining immigration permission.All other nationalities need immigration permission if they plan to work in Ireland for more than 14 consecutive calendar days. If an individual is going to work from another country for more than 90 calendar days, immigration permission usually takes the form of an employment permit.Income Tax And Social SecurityConsiderations For The EmployerIf an overseas employee is working in a country temporarily, their employer should continue to deduct income tax under their local system ( if the country permits remote work of course). Where a stay becomes extended, or even indefinite, matters become more complicated.Overseas employers should be vigilant of the standard of 183 days in a country in a 12-month period; this is generally the tipping point for tax residency, often coupled with employer obligations to operate withholding tax.In some countries, such as Norway, remote working for foreign employees is completely banned except for EEA / EU nationals. If an employee intends to work remotely for even one day, they are required to apply for a business visa or another relevant visa type. Learn more here.Implications For The EmployeeIf an employee becomes subject to tax in Ireland but remains tax-resident in their home country, they remain subject to income tax in their home country on their worldwide income but may be able to obtain credit for some or all the tax they pay in Ireland.How We Can HelpCenturo Global can assist employers with the tax implications of employees working in another jurisdiction and mitigate any risks and costs. Please don't hesitate to contact us.The Complete Guide to Work from Anywhere Compliantly  Download this guide to learn:- The types of remote work available- The general considerations for remote working - The legal, immigration and tax compliance risks of remote working