ACCOMMODATION ISSUES: COMING AND GOING

Some form of practical or financial assistance to the employee with his living accommodation at the new location is a common feature of many expatriate remuneration packages. This can take many forms, including the provision of accommodation by the employer either rent‐free or at an advantageous rent, and the payment of various types of living allowances to the employee. It is very important for both the employer and the employee to understand how tax and social security contributions apply to these transactions, and of course, if possible, to choose a route that minimises these costs.