Expatriate Taxation

If you are a foreign company sending your employees to India or you are a foreign national headed for work in India you will, in general, become liable to Indian income tax. You can also become liable for capital gains tax on disposal of capital assets in India. Taxation in India is based on the residential status of a person and not on citizenship. Residential status under Indian tax laws is determined solely based on his or her physical presence in India regardless of the purpose of stay. An individual is treated as resident in a year if present in India:

For 182 days during the year or;

For 60 days during the year and 365 days during the preceding four years.Individuals fulfilling neither of these conditions are non-residents.

Our dedicated team for expat taxation can help you with following:

GENERAL TAX ASSISTANCE FOR EXPATRIATES

“Entrance Tax Meeting” through phone / skype for tax advice at the beginning of the assignment with information of the local tax rules

Tax registration or Tax Identification Number requests

First annual individual Tax Return

Personal Income Annual Tax Returns (including joint declaration if the spouse has no personal income, if a joint tax return would be more beneficial for the employee or, if joint tax return would be mandatory according to the Tax Legislation in force in India)

“Exit Tax Meeting”, at the end of the assignment providing relevant information about the local tax rules when leaving

If applicable, pre-departure final Tax Return

If applicable, local Tax De-Registration

ADDITIONAL SERVICES FOR EXPATRIATES

Tax Residence Certificate

Advice & formalities with regards to any possible Special Tax Regimes for posted workers in India

Information & guidance about any applicable salary withholdings to the expat

Any other tax services that might be required in India for expatriates

“Gross up” calculation for the employees tax equalized

Individual tax estimation

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