GTN Mobility Tax Blog

With today’s ability to work from anywhere, understanding and staying on top of the reporting and ongoing US filing requirements can be difficult. And for employees working outside of their typical Home location, not only understanding these requirements but also being diligent in adhering to them is especially important. For US citizens, permanent residents working outside of the US, and nationals of other countries who become tax residents of the US, there is a specific annual filing requirement related to non-US financial accounts held.

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.

As companies continue to expand globally, they are placing greater focus on optimizing their business objectives and employee development. Many are reassessing the costs, benefits, and overall impact of their relocation strategies, while looking for effective ways to move talent across borders. 

Traditional global mobility assignment structures remain essential tools for achieving these goals. The three most common global mobility assignment structures are long-term assignments, short-term assignments, and permanent (or one-way) transfers. Each provides distinct advantages depending on the organization’s priorities, timelines, and talent needs.  

Globalization has entered a new era, one where even well‑established companies may suddenly find themselves navigating unfamiliar international territory. For HR professionals, these shifts tend to move rapidly from long‑term strategy to urgent operational action.

Global mobility tax services encompass the full range of tax, payroll, and compliance activities required when employees work outside their Home country. From managing shadow payrolls to supporting tax equalization, these services help companies maintain compliance, reduce risk, and create a smoother experience for mobile employees.

Accurately budgeting and accruing for tax equalized assignment costs is essential to reduce year-end surprises and for keeping your mobility program financially predictable. The initial tax cost projection is the starting point which considers key elements of the assignment compensation package. However, the real challenge to maintain a reasonable accrual often comes with managing complexities that can arise once the assignment is underway.