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.
Question 1: How does tax equalization affect my employees?
Tax equalization is a common global mobility tool that keeps an assignee’s net tax burden the same as if they had stayed in their Home country.
This article explains how to implement an effective tax equalization policy, covering scenarios where the Host country tax is higher or lower than the Home country tax. You’ll also find tips on policy design and employee communication.
> Review best practices for managing tax equalization.
Question 2: What is the 183-day rule for international taxes?
Many assume that spending fewer than 183 days abroad automatically exempts employees from Host country tax but it’s much more nuanced than that.
To help, we designed a guide that explains how the 183-day rule fits within broader income tax treaties, including who pays remuneration, the role of permanent establishments, and how days are counted. Understanding these details helps avoid hidden tax and compliance risks.
> Get clear guidance on applying the 183-day rule correctly.
Question 3: What should employees do if they fall behind on US tax filings?
Navigating the complex landscape of US tax regulations can be daunting, especially for individuals who may have inadvertently found themselves delinquent in their tax filings. And falling behind on tax filings can trigger serious penalties.
This guide breaks down the options for delinquent filers, including streamlined IRS procedures and voluntary disclosure programs. You’ll also learn how to handle FBARs, Form 8938, and prior-year amendments appropriately.
> Get practical steps for catching up on overdue filings.
Question 4: How can HR, payroll, and equity teams coordinate on equity compensation?
Equity awards are a powerful compensation tool, but misalignment across HR, payroll, and equity teams can create compliance issues, inconsistent data, and employee confusion.
Clarifying roles, establishing repeatable processes, and improving communication allows teams to coordinate effectively so equity awards are managed smoothly and accurately. In this article, we outline common coordination gaps across teams and best practices for handling equity plans accurately and efficiently.
> Learn how to improve coordination across HR, payroll, and equity teams.
Question 5: What steps should I take to strengthen my mobility program?
In an increasingly uncertain economy, reactive mobility programs fall short and leave companies exposed to risk.
Aligning strategic goals with business priorities, refreshing policies, and incorporating proactive tax planning helps build a resilient mobility program that can adapt to changing needs. To help get you started, we built a checklist to guide HR and mobility leaders through the steps to build a resilient global mobility program.
> Get the step-by-step framework for strengthening your program.
Question 6: What are common tax risks that employees face while working internationally?
Managing cross-border assignments is tricky, especially across countries like Canada, Mexico, and the UK.
Paying attention to residency rules, social security coordination, short-term visitor regulations, and treaty relief helps minimize tax risks and keeps payroll processes running smoothly. Watch this webinar recording to help you minimize risk, stay compliant, and simplify payroll processes for employees on assignment in Canada, Mexico, or the UK.
> Learn how to reduce tax risks for your international employees.
Question 7: What US tax information should HR share with expats?
Embarking on an international journey, whether as an expatriate or a foreign national, brings about an array of enriching experiences and opportunities. Amidst the excitement of the new opportunity, it's vital to understand the intricacies of US taxation.
This eBook provides high-level overview of tax obligations, to understand how living abroad affects your taxes.
> Help employees understand their US tax obligations abroad.
Question 8: What's the best way to collect and report compensation for global assignees?
Gathering and reporting accurate compensation data across multiple countries is a common challenge for mobility teams. Given the technical requirements, logistics, and time constraints of reporting, a solid understanding of the requirements and practical approaches to meeting them are critical.
We gathered common questions and answers related to compensation collection and reporting requirements in our FAQ guide, as well as recommendations on improving the process.
> Streamline your compensation reporting.
Question 9: How do I handle the global mobility implications when my organization goes through a merger or acquisition?
Mergers and acquisitions (M&A) raise immediate questions for mobility teams: Which employees will be impacted? How should relocation policies adapt? How can compliance be maintained across borders?
By assessing your mobile workforce, reviewing relevant policies, and refining your processes, mobility teams can navigate M&A changes efficiently while keeping compliance intact. We’ve outlined a practical roadmap to help teams manage complex organizational transitions.
> Read the full guide on navigating mobility during M&A.
Question 10: How can a mobility tax services firm support my mobility program?
Mobility tax services firms help companies and mobile employees navigate domestic and international tax laws, maintain compliance, manage risks, and control costs when working across borders.
This overview highlights how mobility tax firms help both organizations and individuals stay compliant with Home and Host country tax regulations, provide strategic tax planning for assignments, design mobility tax policies, and offer ongoing policy support.
> See how a mobility tax partner can simplify your program.
Bonus questions worth revisiting
Beyond these top 10, several additional mobility challenges kept HR and mobility professionals searching for clarity in 2025. These bonus resources dive into additional questions that frequently surfaced, offering practical guidance, helpful checklists, and deeper insights to round out your understanding of today’s mobility landscape.
Bonus Question 1: What are the international reporting obligations for US taxpayers with foreign financial investments?
Managing foreign financial assets adds another layer of complexity for globally mobile employees – and for the HR and mobility teams who support them. US taxpayers are required to report certain foreign accounts and investments, and missing or misunderstanding these obligations can result in significant penalties.
This article breaks down the key filing requirements, including FBAR (FinCEN 114), Form 8938, and other asset-specific disclosures such as Form 8621 and Form 5471. You’ll also gain clarity on reporting thresholds, timing, and the risks associated with non-compliance, helping you better support employees with international investments.
> Learn the essential reporting rules for foreign financial assets.
Bonus Question 2: How can global mobility and corporate tax teams work together?
In many organizations, the teams handling mobility and the teams focused on corporate tax operate in separate silos. And that separation can leave gaps in compliance, cost control, and employee experience.
This article explores how the functions of global mobility and corporate tax intersect, identifies key risk areas like permanent establishment, local country compliance and assignment documentation, and explains how early coordination can lead to a more efficient, compliant and mobile-friendly program.
> Explore how to bridge the functional divide and strengthen your mobility framework.
Bonus Question 3: How can you protect C-suite business travelers from equity compensation tax risks?
When your top executives travel across borders, the tax implications extend far beyond airfare and lodging. For business travelers receiving equity compensation, the stakes are even higher and misreporting or overlooking cross-jurisdictional income can lead to major tax liabilities, penalties, and reputational risks.
This guide explains why equity awards are especially tricky for globally mobile C-suite employees, how tracking travel and compensation together can uncover hidden risks, and what processes HR and mobility teams should put in place before the next trip begins.
> Learn how to shield your company and leaders from equity compensation tax surprises.
Turning mobility challenges into opportunities
Global mobility is complex, and the questions HR and mobility teams face are ever changing. With practical insights and the right approach, you can tackle these questions head-on, make smarter decisions, and finally get a little sleep knowing your global mobility program is built for success.
