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Building a Resilient Global Mobility Program: 
A Tax and Compliance-Focused Checklist for HR Leaders

Actionable steps to help you stay ahead of tax risk, compliance obligations, and cost volatility—no matter what the global economy brings.

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Why resilience matters

In today’s unpredictable business environment, HR and mobility professionals face mounting pressure to make confident decisions amid uncertainty and to do more with less. Geopolitical conflict, evolving immigration policies, and trade disruptions are making it more difficult to manage mobile workforces—and more costly to get it wrong.

Yet many companies continue to take a reactive approach to global mobility—waiting for change, rather than preparing for it. Unfortunately, this reactive stance can result in:

  • Missed planning opportunities and unnecessary tax costs
  • Compliance gaps that expose the company to penalties and reputational risk
  • Frustrated mobile employees and failed assignments

The solution? Build resilience into your mobility program.

A resilient global mobility program doesn’t just respond to change—it’s designed to withstand it.

This means:

  • Understanding the company’s objectives and aligning your mobility goals accordingly
  • Planning ahead to reduce tax exposure and avoid compliance missteps
  • Reviewing policies and processes so they reflect current realities and business needs

This guide is designed to help you do just that—providing a practical, tax- and compliance-focused checklist you can use to strengthen your program and safeguard your organization in any economic climate.

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Build resilience into your mobility program

Chapter 1

Define your mobility program’s strategic goals

Goal: Align your mobility strategy with evolving business needs while building a foundation for adaptability.

To build a resilient mobility program, you must first understand why mobility is needed in your organization and how it supports the business. Without clarity on goals, it’s impossible to make cost-effective, compliant, and scalable decisions.

Use the following checklist to evaluate your current state and identify gaps.

Strategic alignment checklist

  • Identify critical business locations
    → Where does the company need talent today? Where might that change in the next 12–24 months?
  • Clarify business objectives by location
    → Are the objectives focused on growth, stabilization, cost reduction, or something else?
  • Assess where talent currently resides vs. where it’s needed
    → Is the talent pipeline sufficient, or are mobility assignments needed to fill gaps?
  • Define appropriate assignment types
    → Are short-term, long-term, tax-equalized, permanent transfers, remote workers, or business travelers best suited for the business and employee needs?
  • Evaluate internal capabilities
    → Does your company have the people, policies, and systems in place to support the mobility volume and complexity?
  • Identify cross-functional stakeholders
    → Have you assembled a team consisting of tax, payroll, immigration, HR, finance, and legal to support program design and issue resolution?

Best practice: Proactively involving the right internal teams (and external vendors when needed) allows you to deploy talent quickly—avoiding delays, risk exposure, and last-minute costs.

 

Key resources:

Mobility Program Evaluation Checklist: Assessing the need for external vendors

Pros and Cons of Different Assignment Structures for Mobility Programs

 

Chapter 2

Prioritize tax planning and compliance early

Goal: Reduce tax exposure, avoid compliance pitfalls, and protect both the company and your employees.

When companies skip tax planning in the early stages of a move, they often end up facing unexpected costs, regulatory issues, and unhappy employees. Resilient programs prioritize tax and compliance from the start—before any relocation or assignment begins.

Use this checklist to help you identify risks and opportunities.

Tax and compliance planning checklist

  • Determine tax triggers in both Home and Host locations
    → How long can the employee work in a location before local taxes are due? Are thresholds based on days, income earned, or business connection?
  • Review applicable tax treaties and social security agreements
    → Are there provisions that prevent double taxation? Can social security coverage continue in the Home location?
  • Assess taxability of compensation
    → Which pay components (e.g., equity, bonuses, allowances) are taxable in the Host location? Can the package be structured more efficiently?
  • Account for US federal, state, and local tax implications (for US-based employers)
    → Will the assignment impact US state tax residency, withholding, or reporting?
  • Confirm work authorization requirements
    → How long does it take to obtain the required visa or permit? Are there specific restrictions on job roles, duration, or dependents?
  • Evaluate employment law and permanent establishment risks
    → Will the employee’s presence in the Host location create corporate tax exposure or trigger local employment obligations?
  • Coordinate with payroll and finance
    → Are systems in place to handle shadow payroll, hypothetical tax withholding, or gross-ups?
  • Plan for employee education and support
    → Have you scheduled pre-departure tax briefings in the Home and Host locations and provided guidance to help the employee navigate their obligations?

Best practice: Just one extra day in a jurisdiction can trigger unexpected tax consequences. When it comes to tax and compliance, timing is everything.

 

Key resources:

Essential Information for Global Mobility Taxes, Payroll, and Compliance

US Taxation at a Glance: Important US Tax Information for Expatriates and Foreign Nationals

 

Chapter 3

Review and refresh your mobility policies

Goal: Maintain mobility policies and processes that are current, scalable, and structured to minimize compliance risks and unexpected costs.

Even the best-laid mobility strategies can fall apart if outdated or inconsistent policies are applied. Resilient programs are built on a strong policy framework that is regularly reviewed, clearly communicated, and enforced across defined mobility scenarios.

Use the following checklist to evaluate and strengthen your policy approach.

Policy and process review checklist

  • Audit existing mobility policies
    → Do current policies reflect the types of moves happening today? Are they flexible enough to support future needs?
  • Evaluate tax reimbursement and cost-sharing policies
    → Is your tax equalization or tax protection policy clearly documented and consistently applied?
  • Check your reimbursement collection process
    → Are owed amounts being tracked and recovered—especially when an employee leaves the company?
  • Review relocation and assignment benefits for cost and compliance risks
    → Are housing allowances, per diems, or relocation support structured to minimize tax burdens?
  • Align policies with operational processes and vendor capabilities
    → Are your systems, workflows, and vendor relationships set up to execute policies as intended?
  • Incorporate lessons from past assignments
    → Have you identified any recurring issues that suggest a need for updates or clarification?
  • Set a regular cadence for policy review and updates
    → Are you benchmarking against SHRM, WERC, or other resources to stay ahead of emerging trends?
  • Communicate policies to mobile employees
    → Are employees receiving guidance on what to expect before, during, and after a move?

Best practice: A well-documented policy is only effective if it’s supported by the right processes and communicated clearly to stakeholders—especially your mobile employees.

 

Key resources:

Relocation Expense Tax Compliance

Essential Tax Resources for Globally Mobile Individuals

Tax Equalization’s Impact on Mobile Employees and Companies

 

Chapter 4

Bonus tools and resources

Goal: Leverage the right tools and partnerships to stay informed, make better decisions, and keep your program adaptable.

Even the strongest internal teams benefit from external insight, benchmarking data, and technology tools. By integrating helpful resources into your workflow, you can reduce manual burden, stay ahead of compliance changes, and make more strategic decisions.

Here’s a checklist of helpful tools and resources to consider.

Resource checklist

  • Mobility calendar
    → Use a comprehensive tracking tool, like GTN’s My GTN Portal travel calendar, to track key dates related to tax filing, payroll cutoffs, visa renewals, assignment reviews, and policy updates.
  • Global tax and compliance alerts
    → Subscribe to timely updates from trusted sources—and don’t miss important mobility tax insights by signing up for GTN’s newsletter and alerts to stay ahead of regulatory changes in relevant countries and states.
  • External benchmarks and research
    → Use organizations like SHRM and WERC to benchmark policy trends and evolving best practices—or connect with your mobility tax partner to get insights tailored to your industry and employee footprint.
  • Mobility technology platforms
    → Consider tools like GTN’s My GTN Portal to manage assignment details, workflows, document sharing, and employee support.
  • Vendor partnerships
    → Build relationships with trusted vendors for immigration, tax, relocation, and payroll services to strengthen execution, reduce risk, and improve compliance.
  • Employee communication templates
    → Develop standard onboarding, briefing, and post-assignment templates—or leverage templates from your mobility tax provider to save time and align messaging with tax compliance requirements.
  • Case review protocols
    → Establish a process for reviewing past assignments with your mobility tax partner to identify risks, missed reimbursements, or opportunities to improve policy and planning.

Best practice: Don’t reinvent the wheel—tap into existing resources and platforms to build smarter, faster, and with greater accuracy.

 

Chapter 5

Take the lead on mobility resilience

Building a resilient global mobility program isn’t a one-time effort—it’s an ongoing commitment to planning, adapting, and aligning with business goals. By being proactive and focusing on tax and compliance, you’re not only protecting your company from risk—you’re also creating a program that supports talent, enables flexibility, and delivers measurable value.

Resilience doesn’t mean having all the answers—it means being prepared to respond with clarity, confidence, and control.

How GTN can help

Whether you’re looking to assess risk, restructure policies, or improve planning processes, GTN is here to support you with personalized mobility tax guidance and practical insights. Schedule a call to learn how we can help you strengthen your mobility program—no matter what lies ahead.

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