GTN Mobility Tax Blog

Global mobility is constantly evolving, and HR and mobility leaders often find themselves balancing competing priorities all at once. Tax compliance, payroll coordination, executive travel, equity issues, and remote work oversight all demand attention. And each comes with its own layer of complexity. Amid all the chaos, certain questions consistently rise to the surface as teams look for clarity, alignment, and practical direction.

In this article, we’ve highlighted the top 10 questions HR and mobility professionals asked most often in 2025, along with clear explanations and resources to help guide your planning for the year ahead.

Compensation collection for international assignments comes with many moving parts, and payroll and mobility teams often run into the same core questions. From coordinating global data to navigating split payroll, per diems, and year-end reporting, each step has its own requirements and potential pitfalls.

When it comes to global payroll compliance, many organizations have a solid grasp on reporting for traditional expatriate assignments, covering items like tax reimbursements and Host country housing. But what about permanent transfers? Are third party relocation-related payments being reviewed for taxability in the destination country? And does switching payroll to the transfer location mean the Home country is fully off the hook for reporting obligations?

When employees relocate across borders, whether internationally or within the US, they can face major tax complexities. A move from a low-tax location to a high-tax location, for example, can significantly increase their tax liability. Beyond this, they may face challenges related to the sale or rental of a home, moving expenses for state reporting purposes, residency issues, and a range of other tax considerations they may not be prepared to handle on their own.

This holiday season, GTN is proud to celebrate the eighth year of our cherished tradition partnering with Toys for Tots to bring joy to children in need.

The United States continues to strengthen its position as the global hub for high-net-worth earners. In fact, the US population of high earners climbed 7.6 percent last year, making it the fastest-growing location for this group. But the US also features complicated tax rules for high-earning non-citizens. Too often, a high-net-worth individual (HNWI) will relocate to the US only to be hit by unexpected taxes, overtaxed investments, or penalties for misreporting.

In this article, we lay out the most common tax misconceptions for relocating HNWIs and provide three money-saving relocation tax planning tips to help high-net-worth earners reduce their tax anxieties.