GTN Mobility Tax Blog

Remote work, hybrid work, business travel, and cross-border work have become a permanent part of how organizations operate. And while these flexible work arrangements create new opportunities for attracting and retaining talent, they also introduce complex tax, payroll, immigration, employment law, and corporate compliance obligations that many organizations struggle to manage.

For high-net-worth families, transferring wealth to the next generation requires careful planning. In the United States, estate and gift taxes apply to certain transfers of wealth made during life or at death. While recent legislative changes have increased the amount individuals can transfer without federal tax, the rules remain complex, particularly for families with international connections.

As organizations compete for talent, flexible work arrangements are no longer a perk, they are an expectation. However, while employees gain flexibility, employers may take on new and often unseen compliance risks.

To you, the HR manager, “home” means employees should work from the address reflected in company records and payroll systems. But to the employee, “home” may simply mean they can work remotely from anywhere they choose. That could mean working from another location within their Home country or from another country altogether.

Equity income is a key compensation component as organizations seek to attract, motivate, and retain talent. Stock options, restricted stock units, and other equity-based awards are designed to align employee interests with long-term business performance and are increasingly offered to a broad range of roles and geographies.

At the same time, the way (and where) employees work has changed. Remote and hybrid arrangements, short-term business travel, and cross-border assignments mean that equity awards are often no longer easily attributable to a single location. This creates employer and employee challenges.

Are you satisfied with the responsiveness of your current global mobility tax provider? Do you have access to seasoned professionals who deliver practical, actionable guidance? Are you receiving timely communication and clear visibility into your mobility program? If you answered “no” to any of these questions, it may be time to evaluate whether your current provider is still the right fit for your organization.

When an employee accepts a long-term international assignment or permanent relocation, one of the biggest personal and financial decisions involves their housing considerations. Should they sell their home? Rent it out? Leave it vacant?

For HR and mobility professionals, these decisions go beyond the employee’s personal situation. They affect tax exposure, policy design, and program costs. A well-structured global mobility housing policy that outlines housing responsibilities can reduce employee stress, improve compliance, and support a smoother assignment experience.

Below are key policy considerations and practical guidance to address housing in today’s global mobility programs.