GTN Global Mobility Tax Blog - News and Notes

The Future of Global Mobility: 5 Trends to Watch in 2026

Written by Brett Sipes | February 05, 2026

As organizations plan for what’s next in the global mobility landscape, technology adoption, regulatory change, and cost pressures continue to influence how mobility programs are built and managed. Global mobility is no longer just about relocations; it has become a strategic function that prioritizes efficiency, compliance, and employee experience.

These shifts aren’t theoretical. They reflect consistent themes GTN hears through client conversations, industry discussions, and events we’ve hosted with mobility, HR, and tax leaders. Across these forums, organizations are grappling with similar challenges and asking many of the same questions about how to prepare for what’s ahead.

This article explores five key trends that will shape the future of global mobility in 2026 and shares practical ways organizations can respond, mitigate risks, and keep their programs effective in a changing environment.

Trend #1: Leveraging technology and AI to optimize mobility operations

Any company with a mobile workforce needs a strong, modern technology platform to effectively manage its mobility program. Advanced solutions, including emerging AI tools, are becoming essential for streamlining workflows and strengthening program oversight. This technology helps track mobile employees, monitor compliance, support tax planning strategies, and proactively flag risks or requirements before travel occurs, giving organizations better control over costs and administrative demands.

Integrated platforms, like My GTN Portal, reflect this shift by bringing HR, payroll, and tax data into a single, real-time view. This gives teams clearer visibility into employee assignments and compliance status, while employees use the self-service tools to manage documents, log travel, and stay informed about their assignment. Greater transparency helps reduce friction, strengthen communication, and address potential issues more quickly.

To fully capitalize on this trend in 2026, organizations must focus on:

  • Maintaining human oversight alongside automation

  • Strong data governance and auditability

  • Continuous evaluation of emerging tools

How to put this into action

Start by evaluating whether your current mobility technology and/or Human Resources Information System (HRIS) platform provides real-time visibility across HR, payroll, and tax data, and determine where manual workarounds still exist.

Identify opportunities to automate routine tasks, such as document collection or travel tracking, while keeping experienced professionals involved in decision-making and employee support.

A balanced approach to the adoption of technology helps improve efficiencies, reduce risk, and preserve the personalized experience that employees expect from a well-run mobility program.

Trend #2: Evolving tax law regulations affecting mobility programs

Tax legislation is an area generating consistent discussion across industry events and client conversations and is expected to continue influencing mobility programs in 2026. Mobility leaders are closely watching how existing and emerging regulations affect assignment structures, employee outcomes, and administrative complexity.

In the US, new initiatives such as Executive Order 14247 are modernizing federal payments, prompting organizations to reassess current processes. These changes may require updates to workflows, increased coordination across functions, and clear communication to mobility employees about payment timing and requirements.

Internationally, the Organization for Economic Development (OECD) issued an update to the OECD Model Tax Convention on November 19, 2025. For companies with mobile employees, a key update addresses how remote work may affect the determination of a permanent establishment (PE) in another country. The updated commentary specifically discusses scenarios in which a remote employee performs more than 50% of their work in a foreign jurisdiction.

At the US state level, California passed AB 692 on October 14, 2025, which limits an employer’s ability to recover certain payments from employees, including mobility-related payments. While the law technically applies only to employees in California, its broader impact is significant. Given that many large companies are headquartered in California and often avoid maintaining separate policies for California and non-California employees, we are seeing organizations make broader adjustments to their mobility programs in response to this legislation.

We’re consistently hearing that mobility programs can no longer afford a reactive approach. Organizations need to stay closely aligned with legislative developments and understand how regulatory changes translate into real-world impacts for both the business and its employees.

How to put this into action

Mobility teams should build regular policy and process reviews into their program governance, rather than waiting for regulatory changes to force adjustments. Regular check-ins with a mobility tax provider can help teams stay informed of legislative developments and understand how changes may affect their program. This also creates an opportunity to stress-test assignment scenarios and confirm alignment across payroll, finance, and mobility. With proactive planning and open communication, organizations can reduce surprises, support employee confidence, and keep programs adaptable as tax rules evolve.

Trend #3: Growing cost-efficiency pressures

Across industry conversations and mobility-focused events, cost management continues to surface as a top concern for organizations managing mobile workforces. Mobility programs are being asked to do more with tighter budgets—balancing financial discipline with the need to remain competitive, compliant, and employee-focused.

To respond to these pressures, organizations are exploring tax-efficient assignment structures, more targeted gross-up approaches, and streamlined benefits. The goal is not simply to reduce spend, but to better understand where costs are being incurred and how program design choices impact both the business and the employee experience.

Decision-support tools are becoming increasingly valuable in this environment. Tools like GTN’s Mobility Program ROI Calculator for One-Way Moves allows teams to model financial outcomes and evaluate whether offering a company-paid relocation package makes sense for a specific move. Using data to make informed decisions helps organizations align mobility investments with business priorities while maintaining program flexibility.

What we’re hearing consistently is that mobility leaders want clearer insight into cost drivers and the ability to make informed, scenario-based decisions rather than relying on assumptions or historical norms.

How to put this into action

Start by identifying the largest cost drivers within your mobility program and reviewing whether they align with current business goals and talent needs. Leverage modeling tools to evaluate different assignment scenarios, benefits structures, and gross-up approaches before decisions are made. Regular cost reviews paired with data-driven planning can help teams manage the mobility spend more strategically while preserving the employee experience.

Trend #4: Ongoing impact of M&A activity on mobility programs

Mergers and acquisitions (M&A) continue to create significant operational complexities for organizations, particularly when mobile employees are involved. Through industry discussions and client conversations, it’s clear that resulting changes in workforce composition, assignment volume, and geographic footprint can quickly disrupt established mobility programs if not addressed proactively.

Without early coordination, organizations may experience inconsistencies in policies, breakdowns in vendor support, and confusion for mobile employees navigating a transition.

From a mobility perspective, one of the first priorities during an M&A is understanding who the mobile employees are and how they will be affected. This includes reviewing the existing mobile populations across both organizations, identifying differences in assignment types, and anticipating new or expanded mobility needs as the combined organization evolves. 

Policy alignment is another common challenge. Mobility policies often vary significantly between organizations, making it important to review benefits, eligibility, and program objectives to determine what will carry forward. In parallel, processes and workflows should be reassessed, as post-transaction operations often require tighter coordination across HR, payroll, finance, and corporate tax.

Finally, M&A activity frequently prompts a review of vendor relationships. When multiple provider ecosystems come together, organizations must confirm that vendors are aligned, roles are clearly defined, and service delivery remains consistent during and after the transition.

How to put this into action

Mobility teams should be engaged early in M&A planning to assess the impact on people and mobility programs more broadly. Conducting a mobility-focused due diligence review helps identify gaps, overlaps, and areas requiring alignment before disruptions occur. Clear communication, defined ownership, and early coordination across functions can help maintain continuity and support mobile employees throughout the M&A lifecycle.

Trend #5: Employee experience remains a priority focus

Employee experience continues to be a defining factor in successful mobility programs, and this theme consistently arises in conversations with mobility, HR, and talent leaders across the mobility industry. Organizations increasingly recognize that technical accuracy alone is no longer sufficient to support mobile employees through complex transitions.

Effective mobility programs pair compliance with clear, proactive communication that helps employees understand what to expect, what is required of them, and where to go for support. When communication is timely and transparent, employees are better equipped to navigate their assignments with confidence thereby helping to reduce stress and minimize disruptions for both the individual and the organization.

Mobility is also being viewed more intentionally as part of a broader talent and development strategy. Rotational programs, short-term assignments, and development-focused moves provide employees with exposure to new markets and leadership opportunities while helping organizations build future-ready talent. When mobility is positioned as an investment in career growth, rather than a transactional process, it becomes a meaningful differentiator in a competitive labor market.

What we’re hearing across the industry is that organizations that prioritize the employee experience are better able to attract, retain, and engage mobile talent, even as programs become more complex.

How to put this into action

Mobility teams should regularly assess employee touchpoints across the assignment lifecycle, from pre-move communication through repatriation or transition. Gathering feedback from mobile employees and using it to refine policies, timelines, and communication materials helps keep programs efficient while remaining people-focused. Aligning mobility with broader talent and development goals reinforces its value to both employees and the organization.

Looking ahead: Staying ahead of mobility trends

The trends shaping global mobility in 2026 reflect what organizations across the industry are experiencing today: increasing complexity, heightened expectations, and the need for more proactive, adaptable programs. Insights shared through client conversations, industry events, and peer discussions point to a common reality—mobility programs must continue to evolve to remain effective.

Organizations that stay ahead of these trends are those that translate insight into action. By investing in the right technology, staying aligned with regulatory changes, managing costs strategically, planning for organizational change, and prioritizing the employee experience, mobility teams can reduce risk while supporting business and talent goals.

If you’d like to explore how your mobility program can adapt to these trends in 2026 and beyond, GTN is here to support you. We work with organizations to assess current programs, identify opportunities for improvement, and align mobility strategies with evolving business needs.