International HR Adviser Winter 2022/23

International HR Adviser

The Leading Magazine For International HR Professionals Worldwide

FEATURES INCLUDE:

Expat City Ranking 2022

Remote, Controlled: Insights To Enable Your Approach To Cross-Border Remote Working Global Mobility And Executives - Why We Need To Think A Little Differently Global Tax Update • Immigration: UAE Immigration Landscape And Recent Updates

The Evolution Of Duty Of Care: How To Keep Employees Safe During Business Travel Why You Need An Integrated Approach To People And Data Upskilling Can Make Your Business More Resilient In A Downturn Why Have Dual Career Couples Become A Hot Topic In HR?

ADVISORY PANEL FOR THIS ISSUE:

In This Issue

Remote, Controlled: Insights To Enable Your Approach To Cross-Border Remote Working Debra Wardle & Cyrus Davami, Global Employer Services, Deloitte LLP

Global Mobility And Executives - Why We Need To Think A Little Differently Steph Carr, Global Employer Services, BDO LLP

Global Tax Update

Andrew Bailey, BDO LLP

Immigration: UAE Immigration Landscape And Recent Updates Rekha Simpson, Vialto

Why Have Dual Career Couples Become A Hot Topic In HR? Armelle Perben, Author: Managing The Dual Career Of Expat Couples

Creating Empowered And Autonomous Cultures: My Experiences Working As Global Head Of Human Resources Marlo Green, Sinequa

The Evolution Of Duty Of Care: How To Keep Employees Safe During Business Travel Robyn Joliat, 3Sixty Why You Need An Integrated Approach To People And Data Natalie Cramp, Profusion Upskilling Can Make Your Business More Resilient In A Downturn

Sarah Gilchriest, Circus Street Expat City Ranking 2022 Internations

Remote, Controlled: Insights To Enable Your Approach To CrossBorder Remote Working

Remote work has rapidly evolved to become a key business imperative, a critical talent attraction, retention, and employee experience tool that’s high up on the executive agenda. It is giving rise to diverse employee and employer-driven scenarios, ranging from short-term, day-limited crossborder remote work, enabling people to work overseas for short periods, to virtual assignments and virtual teams, as well as longer-term arrangements and international remote hiring.

The results of Deloitte’s Global Remote Work Survey (1) , a cross-sector survey encompassing more than 820 participants and 45 countries, highlight that organisations are at very different points on their remote work journeys. Whilst organisations are optimistic about the opportunities remote working can bring, there is evidence of a gap between the ambition behind remote work policies and the challenges of how to operationalise remote work in a way that enhances talent and corporate culture strategies whilst managing complex tax, legal and business risks.

The Evolution From Displacement To Dispersal Of The Workforce: Embracing The Realities Of Remote

Whilst 35% of organisations surveyed currently allow employees to work remotely from other countries, there are significant regional differences, with this number rising to 52% for EMEA head-quartered organisations. Freedom of movement within the EU/EEA and existing practices for frontier workers has meant that many organisations are further along their remote work journey in the region, when compared to those based in either the Americas (25%) or Asia Pacific (37%).

As we analyse the data further, amongst organisations that allow their people to fully work remotely in-country, 50% have enabled cross-border remote working in some way. This group is also more likely to be thinking about their remote work policies in terms of talent attraction and retention. This points to

a strong correlation between an organisations’ overall ‘future of work’ and workplace strategy with the way they are approaching the topic of cross-border remote work.

Why Now?

What are the key drivers behind organisations enabling remote work for their people? Our survey suggests most organisations see remote work as a way to drive their talent strategies and objectives.

When asked why they are implementing remote work, some of the most frequent responses included enhancing employee experience (84%), expanding the talent pool (59%), promoting diversity and inclusion (39%), and enabling an alternate career path for employees (10%). These drivers are unsurprising given that in 2022, CEOs ranked labour and skills shortages as the #1 external issue expected to influence or disrupt their business strategy (2)

This data not only reinforces the view that remote work is here to stay as a key talent strategy, but also suggests that organisations are actively looking at the trends in the postpandemic workforce to ensure they are competitive when compared to their peers and aligned with their objectives to expand the talent pool, support diversity and drive sustainability goals.

While some driving forces may be similar across industries, the impact on people, their purpose, the work they do, and importantly,

where and how they do it, will be very different across sectors, businesses and roles. In order to unlock ongoing potential, leaders are shifting their thinking on talent and the very nature of work itself. Remote work, in its various forms, is one of the many levers’ organisations can pull to unlock that potential and realise longer-term talent ambitions.

Operationalising The Strategy: Drawing The Red Lines

While organisations are keen to unlock the benefits of remote and hybrid work, they also need to understand the ramifications of where their people are working. This is driven by a complex mix of considerations, including, but not limited to, business tax risk, employer and individual tax obligations, immigration, corporate governance, employer duty of care and sector-specific regulatory requirements. Our survey indicates that decision-makers are starting to increase their focus on creating more robust policies underpinned by process and guardrails to guide their organisations.

Focusing on such issues up-front, can help deliver results for both the business and employees, whilst taking steps to meet compliance with external legal, tax and regulatory requirements – not an easy balancing act!

As shown in Fig 1 the top three guardrails’ organisations are implementing for crossborder remote work are:

Figure 2: Example Test Case Analysis Of Remote Working Policy Approaches

1. Requiring that the employee must have the immigration right to work in the remote work jurisdiction (64%).

2. Stipulating a prescribed time limit on remote working duration (58%), and

3. Setting an eligibility criteria – the individuals must be an employee, not a contractor (48%).

Some organisations are using technology tools to help stress test their approachi.e., reviewing their remote work policies through various compliance lenses. In doing so they can evaluate how robust their policies are when assessed against compliance requirements, taking into account specific employee scenarios and country combinations (see the example ‘traffic light assessment’ in Fig 2). The results of such assessments help inform the business and define the guardrails they ultimately implement to manage risk.

When it comes to time limits, market practice is to define and set a specific day threshold. Our survey results (as illustrated in Fig 3) show that the leading cross-sector trend is to allow up to 20 workdays per year (19%), which is closely followed by up to 30 workdays per year (16%). Organisations tend

to decide on the allowable number of days based on internal discussions (between talent, HR, tax, legal, risk and others) and the feedback they receive from employees and the business.

Whilst our data suggests that some organisations are well along their paths to creating and formalising their remote work policies, a number of organisations are struggling to navigate internal decisionmaking. Uncertainty regarding strategy and approach is cited as one of the top challenges to remote work enablement and many admit they have not yet determined their guardrails. Almost a quarter (23%) say their time limits are still under consideration.

More generally, 30% of those we surveyed indicated that they are either still thinking about what guardrails to put in place or that they currently have no guardrails in place. Many of these are enabling a degree of cross-border remote work, sometimes on an exceptions-only basis but with significant investment of time/effort by internal team members to conclude on these cases or low/no review but with increased risk for the business. Waiting too long to implement appropriate guardrails is a risky path which

could compromise the organisation’s employer duty of care and/or expose it to unmanaged risk and cost.

Although remote work policies, especially those allowing shorter-term restricted remote work, have some similar hallmarks, each will have unique nuances. Many will land on different overall workday thresholds, role and activity exclusions, and other red lines. By encouraging multi-stakeholder collaboration, alignment and buy-in, testing and validating design decisions with your internal function leaders, as well as broader leadership, you can build assurance in your remote work choices, implementing a policy that can be proactively and confidently rolled out across your business.

Although remote work policies, especially those allowing shorterterm restricted remote work, have some similar hallmarks, each will have unique nuances

Challenges To Operationalisation: Closing The Gap

Organisations are keen to enhance compliance and mitigate the risk of their remote work policies, but our survey suggests that there is a gap in organisations’ abilities to manage and enforce the guardrails they have implemented. Similarly, organisations are struggling with considerations around the interaction with their business traveller policies as regards tax and compliance thresholds.

With Increased Employee Dispersal Comes Increased Employer Responsibility

Tracking is a particular challenge, with fewer than half of our survey respondents indicating that they currently track all remote work requests.

Given the complexity and volume of remote work requests, some organisations are putting more focus on certain areas – international remote work requests above a certain threshold for example may be examined and assessed more rigorously than a short-term, or in-state/province/country request.

Fewer than half of the survey respondents say they use some form of technology to support their remote work policies (46%). Most report using some form of in-house tool – either with or without an assessment tool capability – to conduct tracking.

Those that do use technology to support their tracking and policy, report finding value in the insights they are able to achieve. Tracking data and aggregation of data allows organisations to demonstrate their compliance if challenged by authorities. It can also aid control functions and other stakeholders to make informed decisions as they review and evolve their policies and review their risk tolerance. Importantly, it allows organisations to know where their people are and to react appropriately in the case of an emergency.

At the start of the pandemic, organisations struggled with ‘one single source of truth’ as to where their people were. Organisations navigated through this but now need to implement the lessons learnt from that period when they proactively surface and roll out a cross-border remote work policy. This includes putting measures in place to track remote workers and mechanisms to help enforce the policies that enable remote work. Individuals choosing to work overseas remotely of their own volition often do not book their travel via central travel systems and, as a result, are less visible to the business. Organisations should consider implementing appropriate processes and technology, with well communicated guidance on the degree of remote work they will permit, and the measures implemented to track or monitor this. We hope that the challenges of recent years will never arise again, but if they do, organisations need to

be prepared with lessons learnt, be that for international assignees, business travellers or remote workers.

to become more human-centred, and respond to talent demands and create stronger, more resilient businesses. Although many organisations are at the beginning of their remote work journeys, they do have the ambitions to go further to progress aspects of their talent strategies. However, there is uncertainty around potential routes to enablement. Global Employment Companies (GECs), Professional Employer Organisations (PEOs) and Employers of Record (EOR) - there are so many acronyms out there and these are not always used in a consistent way! As organisations start to explore the potential for long-term remote work arrangements, some are looking to understand the extent to which alternative employment models can be utilised.

Make Remote… Work!

Whether you are just starting out on your remote work journey and looking to give more flexibility to your people in advance of the 2023 Summer holiday period, or are poised and ready to start offering your business that suite of longer-term remote work packages, here are five key actions that can help you move along that curve and make remote work work!

1. Align To Organisational Strategy

Remote Work – What Next?

The market isn’t standing still - business and employee requests continue to challenge HR and Tax professionals to enable an increasingly diverse portfolio of remote work options. Organisations that have addressed short-term restricted remote work are already being asked by business leaders how and where can they enable longer-term and even permanent remote work scenarios.

Whilst 69% of the survey respondents said they don’t yet permit long-term cross-border remote working and 60% say they don’t use any alternative employment models to manage cross-border remote cases, almost a quarter (23%) have implemented virtual assignments as part of their remote work programme. Long-term remote working may bring increased risk and cost for the business, and it is critical to have early visibility of such cases and gain cross-stakeholder alignment as to the business’s approach to risk and any red lines.

As Deloitte’s Great Reimagination(3) report reflects, remote work and new ways of working offer organisations an opportunity

Every model and approach will look different – there is no one-size-fits-all solution here –so start by knowing what your organisation actually wants to achieve with a remote work policy. If your organisation relies largely upon site-based employees or has made the operational decision to limit days spent remote working, the right policy may be to allow remote work requests only under very specific circumstances. If your strategy is to source talent from around the world, you may want to focus on developing your crossborder work models. This will require you to assess and collectively agree on any risks your organisation is prepared to accept to achieve its ambition. Therefore, the first step must be to align your remote work strategy to the corporate strategy and seek cross-stakeholder buy-in to that strategy alignment.

2. Assess The Risk And Understand Your Red Lines

Work with your leadership and relevant functions (including tax, compliance, talent, HR, payroll and others) to understand what you are allowed to do, what you want to do, and what you can actually do. Develop a clear understanding of the risk and cost tolerance as regard remote work and build in controls and guardrails to manage this. Consider how those red lines might shift as the business and the tax and compliance landscape evolves. Make sure the right capabilities and decisionmakers are at the table.

As organisations start to explore the potential for longterm remote work arrangements, some are looking to understand the extent to which alternative employment models can be utilised

3. Identify The Routes To Enablement

There is no ‘off the shelf’ strategy or policy that enables remote work, and most organisations will find that, even with a global policy in place, the approach to enablement may need to be adapted to local markets, job roles and business units. However, knowing your risk tolerances allows you to consider the multiple routes to enablement and different options and outcomes along the way.

4. Determine How Best To Track And Govern Your Remote Population

With a clear understanding of what is important to the business and what you want to achieve, consider which technologies can help you manage your remote work policies and tracking most effectively.

There are several technology and tracking tools which can provide greater visibility into remote work requests and activity, delivering better insights and analytics, which lead to more efficient programmes, better enablement to help you discharge your employer duty of care, and improved employee experience together with a more robust tax and regulatory compliance framework. Technology is also key to enabling that the relevant information is fed back into payroll (where applicable), legal, internal audit and corporate functions. Work with the wider business to integrate existing data flows, including interaction with other policies and business travel.

5. Stay Connected To The LongTerm Strategy And Employee Experience

Don’t lose track of why you are doing this and who it is for. Think carefully about how your remote work policies and controls might impact the employee experience and what they might mean in terms of culture for existing and new hires, benefits (including careful assessment of medical, travel and other insurance policies), talent development, performance management and wellbeing. Consider how your remote work policies might influence your duty of care as an employer and your overall employer brand proposition. Make sure you are continuously monitoring and measuring your approach to remote work and assessing employee feedback to keep your programme and policies relevant.

Embrace The Future Of Work, Create A Future That Works

As we enter 2023 there is still no universal agreement on what today’s workplace and work patterns look like. What is clear, however, is that employers increasingly view hybrid work models that combine remote, and in-person work as central to their talent strategies, growth objectives and culture. Now, organisations are

focusing on shifting their remote work journey from ambition to action.

It is a journey of evolution, and every organisation is at their own unique point in that journey, depending on their business objectives, role requirements, risk appetites, and talent strategies.

Based on our survey results and conversations with Deloitte clients around the globe, a robust remote work policy needs to be tethered to clear business goals and a deliberate strategy. Actions need to be taken in several

areas spanning strategy, the assessment of risk, enabling the employee experience, and technology to strengthen and operationalise remote work programmes.

References: (1) www.deloitte.com/remotework

(2) Fall 2022 Fortune/Deloitte CEO Survey (2022 CEO Priorities Survey | Deloitte US)

(3) Deloitte publication: From Great Resignation to Great Reimagination, 2022

Director, Global Employer Services Deloitte LLP

D: +44 20 7007 1805

Email: djwardle@deloitte.co.uk

Associate Director, Global Employer Services Deloitte LLP

D: +44 20 7007 4843

Email: cydavami@deloitte.co.uk

In today’s increasingly competitive world, businesses are having to find new ways to attract, acquire, develop, retain, and deploy key talent and skills. As part of this trend Remote Work, in its many forms, is challenging HR, Reward and Global Mobility functions to delivery ever more innovative and diverse solutions for their business partners. Deloitte’s multi-disciplinary approach to supporting clients to enable Remote Work for their organisations couples’ market leading strategy consulting, with deep technical capabilities across tax consulting, immigration, employment law, regulatory compliance and risk advisory. Find out more here: www.deloitte.com/remotework.

This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited (“DTTL”), its global network of member firms or their related entities (collectively, the “Deloitte organization”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No representations, warranties or undertakings (express or implied) are given as to the accuracy or completeness of the information in this communication, and none of DTTL, its member firms, related entities, employees or agents shall be liable or responsible for any loss or damage whatsoever arising directly or indirectly in connection with any person relying on this communication. DTTL and each of its member firms, and their related entities, are legally separate and independent entities. © 2022. For information, contact Deloitte Global.

CYRUS DAVAMI

DEBBIE WARDLE

Global Mobility And ExecutivesWhy We Need To Think A Little Differently

Senior Executives and Board level/C-Suite individuals working in high profile, demanding roles in international organisations are often performing roles with an international dimension. The tax exposure of shortterm (including frequent business travellers) and long-term assignments is both at an employee level and at corporate level. The tax treatment of the employee in the host country may not be consistent with the treatment available in their home country. It is important that the tax issues are identified early on, suitably in advance of any international move or significant travel, to avoid unnecessary exposure. In recent years, there have been increased cross-border initiatives by global revenue authorities and the ensuing legislation has made corporate and employment taxes more inter-related.

While executives are not fundamentally different to any other employee when we consider the impact of international mobility, there are many potential complexities to their circumstances (both personal and given the nature of their role) that means we need to think a little differently about them.

Here are some of the key issues to consider in ensuring the best outcome in global mobility for executives:

1. They Can Represent And Bind The Company

Permanent Establishment risks for Corporate Tax purposes are an important consideration in global mobility of employees. When considering these risks, we are often talking about a spectrum of risk rather than an absolute answer. With executives who are internationally mobile and regularly travelling for business, the risk of triggering Permanent Establishments in other jurisdictions is far more significant than with individuals in a central functions’

role (e.g., HR, IT support) or a junior employee, for example.

Executive team members may well have the right to bind the Company and to sign contracts on its behalf, and routinely participate in the negotiation and conclusion of those contracts. They undoubtedly create some value for their employer. They may have, and make use of, offices available to them in multiple jurisdictions. These are key factors in assessing Permanent Establishment risk. Employers need to be aware of these potential risks and creating Corporate Tax reporting obligations across multiple jurisdictions.

2. They Are Not Always Subject To The Same Oversight

Rightly or wrongly, executives will often have much more freedom in how and when they travel. They don’t always follow standard company policy and may not notify HR or global mobility of their travel. They may need to be able to get to a meeting or event on very short notice, they may be working on a confidential project where it isn’t appropriate for people in the wider business to have sight of details, or for many other reasons. This means that there may not be as much internal oversight of their activities on a global basis, even though these employees may present the most significant profile of risk with their international travel.

There can also be a lack of understanding around executives’ personal circumstances which may impact on their overall tax position, and that of the Company. For example, we have worked with an Executive of a listed financial services business who travelled frequently to the US for business with his employer, but the employer was not aware that his spouse was a US citizen and they also had a home there that they frequently spent time in, with these factors together meaning that he spent enough time to become tax resident in the US and triggered tax and withholding obligations for himself and his employer. Although it would certainly be easier for employers if we could ignore where employees spend their personal time, unfortunately that is not how international tax rules operate, and so more information and background is often required to consider all relevant risks.

3. They Expect Everything To Be Taken Care Of

Company executives are the most senior and responsible individuals within an organisation and have a plethora of demands on their time. They will often be the most vocal. Their absolute priority is the effective running of the business, and they expect a seamless approach to their personal and the corporate entity’s tax affairs when working overseas. Therefore, they need the most timely, responsive, clear and practical advice as possible from their employer and all of their employer’s service providers. Advisers need to be able to move quickly, convey complex issues in a clear and understandable way, and ensure that multiple relevant areas of tax are considered and linked together so the executive and company’s tax affairs are looked at in a holistic way.

4. They Won’t Always Fit Into Standard Policies

The issues to consider when executives undertake an international relocation or assignment may be significant, but these will usually be well planned and understood by all parties involved. Matters become more difficult with the ‘accidental assignment’ or the perpetual business traveller.

The tax risks associated with business travel are more significant with executive employees, as noted above. Their own circumstances are likely to be inherently linked to the Corporate Tax position of their employer, and the Transfer Pricing policy, which will also inform the employee’s income tax position. Frequent business travel by executives should not be overlooked and should be carefully monitored to ensure that local risks are assessed and understood.

Another issue that we have seen many times is that an executive decides that they (and/or their family) do not want to live in the country that they have been employed in, and instead they set up home in one country and commute to work elsewhere. The employee may end up being tax resident in both jurisdictions and potentially create social security and withholding obligations for their employer in the country where they and their family are living. They could also

create Permanent Establishment risks for their employer in their country of residence if they regularly work from home or from a local office.

5. They May Have More Complex Personal Circumstances

While it won’t always hold true that the most senior individuals in an organisation have the most complex personal tax affairs, they will tend to have more accumulated wealth and may have investment portfolios, property holdings, business investments, trusts and pension funds (among other things). When they relocate internationally, they will likely need to fully understand and plan to maximise the tax efficiency of such investments, consider the implications of consolidating or transferring pension plans internationally, and looking further ahead potentially the Inheritance Tax regime of the country that they are moving to.

Some tax rules in the UK also require some advance thinking to ensure that opportunities are not missed. For example, non-domiciled executives moving into the UK may be able to benefit from Overseas Workday Relief if they structure their accounts and employment income properly. For high earning individuals they will need to consider limits on tax relief for pension contributions under UK rules or consider alternative benefit or cash allowance provision, as well as lifetime allowance protection (and ensuring that protection is not put at risk) for those who have accumulated substantial pension pots.

There are various relevant income thresholds involved, but, very broadly speaking, for executives coming to the UK who have an adjusted income of more than £240,000 per year, it is likely that they will be impacted by rules that act to reduce the amount they can contribute to a pension scheme whilst obtaining UK tax relief. The standard annual allowance for tax-relieved pension contributions in the UK is £40,000, but this is reduced (by tapering) for high earners. If their adjusted income exceeds £312,000 for the tax year, then their annual allowance for pension contributions (employee and employer) will be reduced to a minimum of £4,000 (for the 2022/23 tax year). If their pension contributions exceed this level, then they will be subject to an annual allowance charge to effectively claw back any tax relief they have obtained in respect of these excess contributions. Some employers (and employees) therefore prefer to replace pension scheme contributions with a cash allowance alternative; this is not necessarily any more tax effective, but it reduces the administration involved and also gives the employee a cash flow benefit with which they can do as they choose

(e.g. make investments as opposed to pension scheme funding). Employers should ensure that they give suitable consideration to any ongoing home country pension provisions that could occur during an assignment (e.g. a US to UK assignee remaining in their 401k scheme), which can be impacted by the same annual allowance rules.

High earners in the UK may have also accumulated significant pension savings over the course of their career. In the UK, as well as rules regarding how much can be contributed to a pension each year whilst obtaining tax relief, there is an overall lifetime allowance for pension savings. Pension savings more than the lifetime allowance (currently £1,073,100 for the 2022/23 tax year) are subject to a lifetime allowance charge of at least 25% on a crystallisation event. There have been various opportunities for pension scheme members to apply for lifetime allowance enhancements or protections, which will usually protect rights up to a higher level than the standard allowance. As part of the protection agreement with HMRC, the individual may have been required to agree that they will not start or join a new relevant ‘arrangement’ for employer provision of death or retirement benefits. Therefore, employees and employers should be particularly cautious of, usually unwittingly, invalidating existing lifetime allowance protection through participating in any relevant overseas schemes following an assignment/transfer overseas.

It is also worth remembering that tax favoured investments in one country will not necessarily have the same status in another. For example, ISA’s in the UK are not recognised in the US. Their existence has no tax advantages in the US and can lead to additional and onerous US reporting requirements.

6. Their Remuneration Packages Tend To Be Larger And Individually Negotiated

Executive employees will have the highest levels of remuneration in the organisation and will most likely participate in any bonus and equity plans that the company offers. This will often mean ongoing tax compliance and reporting requirements in both home and host locations both during and after assignment periods.

If they relocate, they often negotiate additional terms and benefits into their agreements, which might range from pet relocation and schooling for children, to flight allowances for their spouse and insurance for their fine art collection to be shipped internationally. Employers should ensure that the tax implications and reporting requirements of all of the different benefits and allowances are fully understood. Some

jurisdictions also have special regimes that mean that remuneration packages can be structured in a particular way to maximise the tax efficiency, so advice should be sought in advance of finalising contracts to understand if there may be a better way to do it.

7. They Are More Likely To Be Subject To Non-Audit Service Restrictions

Some executives will be classified as having a ‘Financial Reporting Oversight Role’ (such individuals often known as “FRORs”), meaning that they have a role in which they are able to exercise influence over the contents of the financial statements or anyone who prepares them. This might therefore include members of the board of directors, CEO, CFO, COO, Legal team, Director of Internal Audit or Financial Reporting etc., (non-exhaustive list). US audit independence rules prohibit an SEC-regulated Company’s audit firm from providing non-audit services to FRORs. This means that your auditor cannot provide tax advice to your FROR executive employees, even if they are your global mobility services tax provider. This can present issues, especially given increasing pressures for companies to regularly rotate audit provider to ensure independence. Executives are often particularly averse to needing to switch advisers part way through their assignment or explain their circumstances to a new team.

8. They Present The Highest Cost Of Getting It Wrong

As the remuneration levels of executives are typically the highest in your organisation, the risk of not properly reporting in any given jurisdiction is more significant as you will be dealing with larger numbers. In many countries penalties and interest for failure to properly report will be tax-geared and proportionate to the lost tax revenues. For that reason, there may also be increased scrutiny of high earning employees by tax authorities.

Aside from tax, social security and payroll issues, an employer must also consider immigration requirements for executives travelling to different countries on business, which can be difficult to do without full oversight of travel plans. No HR team wants to receive a call from their CEO saying they’ve been stopped at a border because they don’t have the right visa (which we have seen happen!).

The reputational risks may also be more substantial, particularly for public companies.

9 They May Wear Many ‘Hats’

We regularly see that executives will possess multiple roles, whether within or outside their main employing group.

Executives may have global roles with their employing group where they have

responsibilities over multiple entities and jurisdictions. It should be considered from a Transfer Pricing policy perspective how such a global role should be treated, including which entity or entities should ultimately bear the cost of an employee’s remuneration. Such analysis may impact the tax position of the executive, as in many cases an employee’s individual income tax position will be informed by the international cost re-charging arrangements in place for their remuneration. The company and employees’ tax positions must be considered in tandem. The executives may also have roles as statutory directors of different entities within the group; in many countries (including the UK) there are special tax and reporting rules for directors and so these specific rules must be considered. One day they may be wearing their ‘Global CEO hat’ and the next day their ‘UK board director hat’. The question of which ‘hat’ the individual is wearing on any given day may not be straightforward, but for tax purposes it is important for them to keep track of their activities in this way as far as possible.

As well as roles within the group, executives may have external directorship roles. Employers should be aware of any such external roles, particularly where

individuals are internationally mobile, as the interaction of tax and social security rules for multiple roles across multiple jurisdictions can produce some odd and counter-intuitive outcomes.

Summary

There are always many different strands to international employee mobility, including potential areas of risk for consideration. For executives these common risk areas will often be exacerbated due to the responsibilities involved in their roles and the level of their remuneration. There may also be additional specific risks to be considered, such as the complexities caused by directorship roles, Financial Reporting Oversight Roles and more significant personal investment profiles that could be impacted by international mobility. Despite the risks involved, mobility at these levels in the organisation will often be business critical, whether in terms of the activities to be undertaken in a particular jurisdiction, or for the ongoing development and retention of key senior talent. Therefore, the key point will always be to plan ahead as far as possible, be aware of where potential issues could arise and then take steps to proactively manage and mitigate these risks.

Steph Carr is a Director in Global Employer Services at BDO LLP. She has 10 years’ experience in the field of expatriate taxation and also specialises in matters of global equity. BDO can provide global assistance for employment related issues and matters arising from international assignments. If you would like to discuss any of the issues raised in this article or any other expatriate tax matters, please do not hesitate to contact Steph Carr on +44 (0) 20 7893 3538, email steph.carr@bdo.co.uk or Andrew Bailey on +44 (0) 20 7893 2946, email Andrew.bailey@bdo.co.uk

STEPH CARR

Global Tax Update

EUROPEAN UNION

Cross-border teleworkers and their employers

The European Economic and Social Committee (EESC), a consultative body of the European Union, recently released a statement on the taxation of cross-border teleworkers and their employers.

Some of the key points raised in the document include the following:

• Cross-border teleworking poses particular challenges to the current international taxation systems, particularly in relation to the taxation of wages and the taxation of company profits

• A cross-border teleworking employee could face double taxation on his or her income, resulting in lengthy and costly disputes between the employee and member states' tax authorities

• In terms of the taxation of company profits, international teleworkers may inadvertently create a permanent establishment (PE) for the company in a country other than its own. If a PE were established in another country, the company would be forced to accurately divide its corporate income between the two locations, and thus be subject to different filing obligations and tax liabilities

• It is important that taxation systems be updated further to address the needs of today's work environment. The international corporate tax framework has recently been overhauled through an agreement on an OECD/G20 Inclusive Framework tax package consisting of two pillars

• Any new rules addressing the taxation of cross-border teleworkers should be easy for both employees and employers. One possibility would be for member states to agree to only tax the employee if the number of working days in the country exceeds 96 days per calendar year. The EESC notes that in the OECD/IF tax work, a multilateral instrument (MLI) has been used as a tool to facilitate a timely implementation of new tax rules

• The EESC encourages the EC to consider whether a one-stop shop, like the one in the VAT area, could be a possibility. It would require the employer to report the number of days cross-border teleworkers worked in their country of residence and in the country where the employer is located.

BDO Comment

The EU’s interest in this area mirrors that of other countries such as the UK. In September 2022, the Office of Tax Simplification (OTS) requested evidence regarding emerging

trends and tax implications of hybrid and distance working. These trends are here with us to stay, and a more efficient way of addressing taxation implications are being sought across the world.

The FED provides relief from income tax on up to EUR 35,000 of income for Ireland taxresident employees who travel out of the state to temporarily carry out employment duties in certain countries.

Small Benefit Exemption:

Generally, where an employer provides a voucher or other incentive to an employee, it is chargeable to pay-as-you-earn (PAYE), the Universal Social Charge (USC) and payrelated social insurance (PRSI). The “small benefit exemption” enables an employer to provide a voucher or an incentive to an employee without giving rise to a charge to tax where certain conditions are satisfied.

The budget increases the small benefit exemption limit from EUR 500 to EUR 1,000 per year. An employer can now provide up to two (previously one) benefits, totalling EUR 1,000, in a year. These changes take effect from 28 September 2022, so the increases can be provided to employees in the current tax year.

Rate Bands And Credits:

There will be a significant increase in the standard rate cut-off point to EUR 40,000 so a single individual can now earn an additional EUR 3,200 before paying tax at 40%. There is also a EUR 75 increase in the personal tax credit, employee PAYE and earned income tax credits.

IRELAND

Budget 2023 measures affecting employment tax Ireland’s Minister for Finance presented Budget 2023 on 27 September 2022. The key employment tax measures announced are as follows:

Special Assignee Relief Programme (SARP): SARP provides income tax relief for certain individuals who are assigned to work in Ireland from abroad. The main benefit of the programme is that 30% of the individual’s income in excess of EUR 75,000 is removed from the income tax net. There are a significant number of qualifying conditions to be satisfied to avail of this relief.

The SARP is being extended for another three years through 31 December 2025. However, for individuals claiming the relief for the first time in 2023, their basic salary will have to be at least EUR 100,000, increased under the budget measures from EUR 75,000. Existing claimants are not affected by this change.

Foreign Earnings Deduction (FED):

The FED scheme is being extended for another three years through 31 December 2025.

Finally, while there are no increases to the employer PRSI rates, this may only be a temporary reprieve as this issue is part of the government’s medium-term roadmap for personal tax reform.

Finance Bill 2022 Includes Employment Measures

Ireland’s recent Finance Bill, released on 16 November 2022, introduced some changes regarding employment taxes that were not highlighted in the Minister of Finance’s Budget speech on 27 September.

Employer Reporting Obligations For Certain Benefits:

In a significant development, the Finance Bill proposes the introduction of new reporting requirements for certain tax-free payments made to employees. These include:

• Travel and subsistence payments

• Allowances paid for remote working

• Small benefits.

Employers will be required to report details of such payments electronically monthly. Although precise details of the reporting requirement are pending, the reporting of travel and subsistence payments is likely

These trends are here with us to stay, and a more efficient way of addressing taxation implications are being sought across the world

to create significant additional work and complexity for employers and may require changes to their systems to facilitate compliance. Although these payments are exempt from PAYE, the proposed amendment may give the Revenue increased oversight of such payments and the ability to manage any perceived tax risk. This proposal is subject to ministerial approval.

Share Options:

Irish Revenue continue to focus their attention on employee share plans. The bill now empowers the Revenue to impose a penalty on employees exercising share options who fail to comply with the requirement under existing share option legislation to file a return (Form RTSO1). Share option gains are not subject to payroll taxes in Ireland, but are taxed through the selfassessment regime.

Pensions

The bill also includes several pension-related amendments.

In a welcome change, employer contributions to a Personal Retirement Savings Account (PRSA) made on behalf of an employee are no longer considered a taxable benefit-in-kind for the employee. Previously, this treatment applied only to occupational pension plans.

The Finance Bill also introduced a number of provisions to give effect to the EU regulations on the creation of Pan-European Pensions Plans (PEPPs). The bill provides for a new form of approved pension product (the PEPP), which will be like existing Irish PRSAs. The tax treatment of benefits and contributions to PEPPs will be the same as applies to other pension products currently available in Ireland. Of particular interest will be individuals’ ability to continue to contribute to their PEPP, even if they change residence between EU jurisdictions, and potentially claim tax relief in their country of residence.

Significant Forthcoming Changes To The Taxation Treatment Of Company Cars Executive Summary:

Significant changes to the basis of taxing the benefit in kind (BIK) arising from the provision of a company car will come into effect from 1 January 2023. The new provisions, which are already on the statute book, will change the basis of the charge from one based solely on the original market value (‘OMV’) of the car and business mileage travelled, to one which also takes account of the vehicle’s CO2 emissions. This will result in a higher level of BIK being imposed on cars with higher emissions. The changes will apply to existing company cars as well as new cars provided to employees on or after 1 January 2023. Employers who provide cars to their employees will need to

take account of these changes in their payroll systems and also review the calculation of current BIK charges.

Current Basis

The cash equivalent/BIK is equal to the OMV x 24% (€28,000 x 24%) = €6,720 New Basis effective 1 January 2023 180g/km in CO€ emissions puts the car in vehicle category E under the new system.

The applicable BIK rate is 30%.

The Cash Equivalent/BIK is equal to the OMV x 30% (€28,000 x 30%) = €8,400.

Electric Cars:

The legislation also provides for the tapering (reduction) of the current BIK exemption for electric vehicles (EVs). This will see the current exemption reducing as follows;

Year BIK Exemption for EVs 2022: €50,000 2023: €35,000 2024: €20,000 2025: €10,000 2026: NIL

Company Vans:

The flat rate BIK charge on company provided vans, currently set at 5% of OMV will increase to 8% from 1 January 2023. The exemption for electric vans will be tapered on the same basis as for electric cars from 2023.

BDO Comment

New Basis Compared To Old:

At present the BIK on company cars is calculated at the rate of 30% of the original market value of the car. A discounted rate is granted where the employee incurs significant business related travel. Currently, there are five mileage bands which provide for a BIK charge ranging from 30% to 6% of OMV depending on the level of business mileage incurred. These will be reduced to four bands.

The new system will retain both OMV and business mileage as factors in calculating the BIK charge, however, it will also take account of the vehicle’s CO2 emissions. For many users with cars in the middle of the emissions range, it is likely that the BIK charge under the new system will remain the same as at present. Those with cars in the highest emission range (over 179g/km), will however, see an increase in the percentage benefit in kind charge across all mileage bands, with a new maximum rate of cash equivalent/ benefit in kind of 37.50%. Furthermore, the minimum BIK rate after discounts for business mileage will increase from 6% to 9%.

Example:

• Employee has use of a car provided by his or her employer on 1 January 2022

• The OMV of the car is €28,000

• The car produces 180g/km in CO € emissions

• The actual business kilometres travelled in the year are 32,000 kilometres.

Employers who provide cars or vans to their employees for private use will need to review the treatment of these benefits now to determine the impact of the changes and to ensure that the correct notional pay is subject to tax with effect from the beginning of 2023. In light of current pressure on fuel prices and the need to address climate change, it may also be an appropriate opportunity to consider whether the provision of cars as a benefit in kind continues to be an appropriate part of remuneration policy going forward.

Should you need any assistance with the implications of any of these changes please contact your BDO advisor.

NETHERLANDS

Budget proposes updates to 30% scheme

In its September 2022 budget proposal, the Dutch government announced that, for 2023 and onwards, it would amend the 30% scheme to limit the maximum amount that eligible employees may receive as a tax-free allowance.

Under the 30% scheme, employees with specific expertise who are recruited abroad to work in the Netherlands are currently eligible to receive up to 30% of their taxable wages tax-free.

The Dutch government has confirmed its plans to limit the 30% scheme by capping the salary basis to which the 30% is applied to the maximum set in the Standards for Remuneration Act effective 1 January 2024 (in 2022 the maximum is set at EUR 216,000). The intent is

include a transitional arrangement

to

Significant changes to the basis of taxing the benefit in kind (BIK) arising from the provision of a company car will come into effect from 1 January 2023

to decrease the maximum to EUR 216,000 for employees that have taken advantage of the 30% scheme during 2022. These employees’ 30% scheme will be limited from 1 January 2026 onwards. Employees who apply for the 30% scheme on or after 1 January 2023 will be subject to the aforementioned limitation from 1 January 2024 onwards.

SINGAPORE

Administrative concession for employer contributions to mandatory pension/ provident funds to be withdrawn

With effect from the Year of Assessment 2025, concessionary tax treatment that currently is available to employer contributions to an overseas pension fund or social security scheme will be withdrawn in Singapore.

Technically, employers’ contributions to overseas pension plans or social security schemes are taxable benefits that must be reported by the employer to the Inland Revenue Authority of Singapore (IRAS) in the relevant Return of Employee’s Remuneration Form. However, as an administrative concession, the IRAS treats the employer contributions as not taxable if all of the following conditions are fulfilled:

• Contributions are made by the employer to a social security scheme operated, regulated and supervised by the employees’ home country government

• Contributions are mandatory even though the employees are working outside their home country

• Contributions are not borne by, or no deduction is claimed by, a permanent establishment/company in Singapore; and

• The Singapore company is not an investment holding company, a tax-exempt body, a representative office or a foreign company not registered in Singapore.

Withdrawal Of Concessionary Treatment

As noted above, the concessionary tax treatment will cease to apply as of year of assessment 2025. As a result, all contributions made by the employer to an overseas pension fund or social security schemes on or after 1 January 2024, will be taxable in the hands of the employees, regardless of whether the contributions are considered mandatory or nonmandatory for the employees during their period of employment in Singapore. With these changes, the contributions to the overseas pension will be deductible to the employer provided the normal tax rules for the deduction of business expenses are met.

BDO Comment

The withdrawal of the administrative concessions follows removals of other administrative concessions, such as home leave passage and the provision of housing benefits previously available to foreign employees working in Singapore. The change

is in line with the IRAS’ intention to have a consistent application of the principle of taxability of income and benefits in the hands of the employees, and will likely increase the tax liability of foreign employees working in Singapore. As the changes will take effect from 1 January 2024, employers should have sufficient time to prepare for the change in tax treatment. Employers are encouraged to review their systems to ensure that information is readily available to meet the tax filing needs.

report personal data annually to the account holders’ home jurisdictions. Puerto Rico is one of the few jurisdictions that did not adopt the CRS, so this investigation should provide HMRC with new information on accounts held at Euro Pacific International Bank by UK-resident individuals.

HMRC is checking whether account holders have correctly disclosed Puerto Rican accounts and associated investments on past tax returns. If they have not, HMRC will open civil investigations or launch criminal investigations with a view to prosecution; we understand some criminal investigations have already started.

To help speed up the investigation process, HMRC is urging taxpayers connected to the bank to contact HMRC to disclose any undeclared UK taxes. Disclosures may be made via HMRC’s Worldwide Disclosure Facility (WDF) or its Contractual Disclosure Facility, also known as Code of Practice 9 (COP9). It is essential to carefully consider which disclosure method is appropriate based on each taxpayer’s specific circumstances before approaching HMRC. For example, COP9 provides protection from prosecution for tax offences, in exchange for a full disclosure of all UK tax irregularities, so it can be beneficial in many cases.

BDO Comment

UK

HMRC investigating UK account holders of Euro Pacific International Bank

The UK’s HMRC has confirmed that it is investigating hundreds of UK taxpayers who are suspected of using the Euro Pacific International Bank to evade UK taxes, as part of its “No Safe Havens” strategy. The bank’s operations have already been suspended by the Puerto Rican authorities for noncompliance with Puerto Rican regulations.

HMRC is part of the Joint Chiefs of Global Tax Enforcement, known as the J5, which comprises leaders of tax enforcement authorities from Australia, Canada, the UK, the US and the Netherlands. The J5 is involved in this investigation with the Puerto Rican authorities, which follows on from another launched two years ago against suspected tax evasion and money laundering.

The bank, which was formed in St. Vincent and the Grenadines in 2011 before moving to Puerto Rico, provides accounts for individuals and small and medium-sized enterprises (SMEs) amongst others, including mutual funds and precious metal accounts.

HMRC normally receives details of UK taxpayers’ overseas bank accounts through the Common Reporting Standard (CRS), which requires participating countries to

UK residents who hold or held accounts or investments with the bank should seek urgent, bespoke advice from experienced tax dispute resolution specialists who can support them through the disclosure process until a settlement covering tax, interest and penalties is reached. Those taxpayers who are directly approached by HMRC first will also likely need specialists to guide them through the tax investigation they face.

Prepared by BDO LLP. For further information please contact Andrew Bailey on 0207 893 2946 or at andrew.bailey@bdo.co.uk

ANDREW BAILEY

Employers are encouraged to review their systems to ensure that information is readily available to meet the tax filing needs

Immigration: UAE Immigration Landscape And Recent Updates

The United Arab Emirates (UAE) is one of six members of the Gulf Cooperation Council (GCC) along with Oman, Bahrain, Qatar, Saudi Arabia and Kuwait. Over the last couple of decades, due to its economic and political stability, high living standards and cultural diversity, the UAE has been one of the most attractive regions in the Middle East to foreign nationals for employment, investment, business opportunities and tourism. Whilst the majority of GCC countries are predominantly dependent on the oil and gas and real estate industries, UAE has been able to diversify its economy and other countries in the GCC are following suit. Dubai, one of the seven Emirates in the UAE and one of the most popular cities in the world, is globally recognised as a hub for trade, tourism and banking.

In the last few years, especially since the COVID-19 pandemic, the UAE immigration landscape has undergone several positive changes and reforms. In 2021, the UAE Ministry of Economics announced a new foreign ownership rule which allows foreign investors to have 100% ownership of the onshore based companies (for certain activities) as opposed to mandatorily requiring a local UAE national to hold 51% ownership. In addition, the last couple of years have also seen the introduction of self-sponsored immigration categories, long-term residence permits and ability for foreign nationals to live in the UAE whilst working remotely for their foreign employers. These changes and reforms have further attracted many foreign businesses and entrepreneurs, high-skilled professionals for employment and tourists contributing to the overall growth and economy of the country. Furthermore, the UAE’s technology drive has made giant leaps in the immigration space making the processes, timelines and requirements more efficient and streamlined.

Current Immigration Framework

There are multiple visa categories that form part of the UAE Immigration framework, which include both long-term and shortterm options. Determining the correct visa category for a foreign national is dependent on several factors including but not limited to the intended purpose of the visit/stay; the activities to be performed; duration of visit; and place of remuneration.

The types of UAE visa categories allowing an individual to travel for business, stay or perform work activities in the UAE are outlined as follows:

Long-Term Visas

The Employment Residence Permit (ERP) is a long-term employment visa which requires a local UAE company for sponsorship and allows a foreign national to work and live in the UAE. This visa type is sponsor and location specific which means that the foreign national will only be able to work for the sponsoring company and binds the employee and sponsor in a local employment contract. The validity of this visa type has recently been standardised to two years for both Mainland and Freezone jurisdictions (previously three years in Freezones). An ERP holder is also able to sponsor dependants in the UAE on residence permit (spouses, children and parents).

There are numerous Freezones in the UAE, which are separate and distinct economic areas in which companies and expatriates can hold full ownership rights, and be able to trade within those zones with certain benefits. Regardless of the location of the sponsoring UAE company i.e Mainland or a Freezone set up, the ERP processes across each jurisdiction are very streamlined. The main differentiator between a Mainland and Freezone ERP process is that the former is governed by both the Ministry of Interior (Immigration Department) and the Ministry of Human Resources and Emiratisation (MOHRE), whereas the latter is only governed by the Immigration department. Therefore, the ERP timelines within a Freezone are relatively shorter as compared to the Mainland jurisdiction. The UAE also allows the transfer of ERP sponsorship whilst the individual is inside the country, however, the process may vary depending on the jurisdiction.

As mentioned, an ERP is sponsor and location specific which implies that the holder can only work for, and at, the sponsoring company’s registered location. Therefore, from an immigration compliance perspective, sponsoring companies have to strategise carefully in case of local secondments or when undergoing a Merger or Acquisition as working at other client sites (who are not the ERP sponsors) will not be permissible unless specific authorisations are secured which needs to be assessed on a case by case basis.

Self-Sponsored Visa Types

In 2019, the UAE implemented the Golden Visa programme for long-term residence visas, which allows foreign nationals to secure self-sponsored UAE residence permits with a validity of up to 10 years (renewable). Initially,

Golden Visas were only available or awarded to selected individuals, however, the eligibility for Golden Visas have been widened further to scientists, professionals, entrepreneurs, property investors, outstanding students and graduates, and those considered to be exceptionally talented. Professionals with experience in different disciplines are now eligible to apply for a Golden Visa, provided that they have an employment contract in the UAE and hold a certain occupational level recognised by Immigration authorities (currently Managerial level positions). Individuals should also hold a Bachelor’s degree or equivalent, and have a monthly salary of at least AED 30,000 per month. This category is fluid and the requirements are very much subject to change.

In 2021, the UAE authorities introduced a visa type for foreign nationals to base themselves in the UAE whilst working for their overseas employer based outside the UAE. This nomad visa, known as the Remote Working Visa, is valid for one year and does not require a local company to sponsor the visa. Eligible foreign nationals are able to self-sponsor themselves and perform work activities only for the benefit of their overseas employer. Individuals must be able to provide contractual proof of employment valid for at least one year, and meet a minimum salary level which should be evidenced by way of bank statements and payslips. Evidence of health insurance coverage in the UAE is also required. This visa type allows the holder to sponsor dependents in the UAE on their residence permit and can be renewed subject to the eligibility criteria at the time of renewal.

Since the start of the pandemic, countries around the globe have had to think about remote working, with the UAE leading the way in terms of making provision for a specific immigration category. This category was utilised by individuals and companies following the outbreak of the Russia/Ukraine crisis. The introduction of a separate visa category for remote working, demonstrates the willingness of the UAE government to embrace this way of working and attract expats into the country, where they will be able to benefit from all the perks that the country has to offer; including the nation’s reputation in being a global business and digital hub in the Middle East.

In September 2021, two new exciting visa categories,the Green Visa and Freelance Visa, were introduced by the Minister of State for

Foreign Trade as part of the UAE’s strategic plans for economic, political and social growth. High performing students, business people, investors and those with specialised skills, will be eligible for the Green visa. Benefits of the Green visa are set to include the ability to sponsor parents, sponsor sons until the age of 25 (this is generally 18 years for other visa categories) and no upper age limit to sponsor daughters. Green visas will also be available for Freelancers and Entrepreneurs, and an annual income from selfemployment in the last two years should be at least AED 360,000, or the individual has to show financial solvency throughout his or her stay in the UAE. These new requirements should also be in place in the last quarter of his year. We are still waiting for the full roll out of the Green Residency Visa at the time of publication.

Freelance visas will apply to self-employed individuals or independent businesses, and could be an expanded version of the UAE’s current Freelance visas allowing greater flexibility for companies and individuals alike. The Freelancer visa allows holders to work remotely or from authorised locations, without needing to have an office space. The UAE Government is very much recognising non-standard employment and work arrangements, and trying to encourage more self-employed and entrepreneurial individuals to establish themselves here.

The UAE also offers a Retirement Visa to foreign nationals who are retired and over 55 years of age (showing no less than 15 years work history). This visa type is granted for five years to those who either have an investment in a residential property or hold accumulated savings of more than AED one million in both scenarios, or have an active monthly income of more than AED 20,000 from pension or a previous employer (AED 15,000 in Dubai). A Retirement Visa can be renewed, subject to meeting the criteria, and again allows individuals to remain in the UAE on a longer-term basis.

In addition to the above visa categories and in a landmark move, in 2021, the UAE Government also introduced new citizenship laws to allow certain categories of foreign nationals, UAE citizenship. Applications are through nominations via the authorities in the UAE, and therefore it is selective in terms of process. However, it enables those who have significantly invested and contributed towards the UAE economy and society, the ability to secure Emirati nationality for the first time.

Short-Term Visas

The Mission Work Permit (MWP) category is the most common short-term work permit category, and requires a local sponsor based in the mainland jurisdiction and allows the foreign national to engage in hands-on and/ or technical work. It is usually meant to facilitate short-term contractual obligations in relation to project-based work. MWP are non-extendable single-entry permits, do not

permit family sponsorships and are valid for up-to 90 calendar days.

A Visit Visa (short-term or long-term) is issued at the request of a local UAE corporate sponsor or legal resident in the UAE. Visit visas sponsored by individuals (i.e. family members) are usually meant to facilitate general visits (tourism/leisure visit visa), while those sponsored by corporates tend to facilitate business travel (Business Visit Visa). Although the UAE authorities do not maintain an exhaustive list of activities that may be conducted on a Business Visit Visa, activities such as attending meetings, conducting research, negotiating contracts, attending training, etc., are permissible in practice. Hands-on or technical work or other activities that may be construed as generating profit are not permissible. Business Visit Visas are generally valid for a period of 30 or 90 days and can be obtained for both single or multiple entries. The type of visa granted would depend on the privileges granted to the sponsoring entity and the quota available to it. Sponsored visit visas for business can be extended in-country, subject to the corporate sponsors eligibility/status and at the sole discretion of the government authorities.

It is important to note that the requirements for obtaining visit visas vary from location to location, with certain areas such as freezones implementing their own list of documentation requirements, which are known to change without prior notice. As such, it is always advisable to check regulations in advance and immediately before travelling.

Certain nationalities such as Brazilian nationals are entitled to a free 90-day Visa on Arrival in the UAE which is only meant for tourism and limited to business meetings.

Dubai’s Vision 2040 And The Future Of UAE’s Immigration

Whilst moving foreign nationals for employment from outside or within the UAE is comparatively easier to the other GCC countries, the UAE alongside other GCC countries is also focused on achieving improvements to the representation of Emirati nationals in the UAE private sector as part of their ‘Emiratisation’ drive. As part of this, the UAE introduced a labour market testing programme in 2017 which required participating employers to advertise jobs on a new portal referred to as Tawteen Gate. This has been gradually ‘replaced’ by the Nafis programme, which was launched in September 2021, and aims to empower Emirati nationals to occupy jobs in the private sector. Included in the Nafis programme is the offer of on-the-job training, talent and apprenticeship programmes, and therefore does not only constitute a local platform to advertise jobs. The UAE Government announced this year that it has an updated Emiratisation target of 10%, to be achieved

by 2026. Companies must ensure that they fulfil all the updated requirements (increasing Emiratisation by 2% each year by the end of 2022, in organisations employing more than 50 employees) otherwise they will be subjected to a monthly ‘contribution’ of AED 6,000 for each vacancy that has not been filled by an Emirati worker, starting from January 2023.

Interestingly, Dubai unveiled its Vision 2040 earlier this year, which primarily aims at boosting Dubai’s economy by focusing on further developing real estate, tourism, health sectors, living standards and investments in the city by 2040. Vision 2040 aims at attracting more foreign nationals to Dubai, and the city’s population is expected to double in the next two decades with the vision of making Dubai the world's best city to live in. Against this backdrop, we anticipate more opportunities for overseas nationals and possibly an expansion of existing Immigration categories or a greater utilisation of existing categories.

As part of the Vision 2040, UAE will also focus on upskilling and developing young Emirati citizens in order to boost local talent in the job market and have a positive impact on the country's future economy. In this regard, a number of initiatives have already been taken by the UAE authorities, such as the introduction of National Development and Emirati Graduate Programmes, where these individuals have a chance to experience on the job training and upskilling with different reputable multinational companies in the UAE.

Whilst UAE’s efforts on developing and upskilling the local Emirati talent will continue, there is a wider focus on foreign investments, with an aim to create balanced opportunities for both the local and international talent. The introduction of new and unique visa types in the last few years, signals a strong intention to ensure that the UAE remains an attractive destination to visit, live, work and reside on a short to long-term basis.

REKHA SIMPSON Director, Middle East Immigration rekha.simpson@vialto.com

Why Have Dual Career Couples Become A Hot Topic In HR?

Companies that attract and retain high-calibre candidates have integrated the management of dual career couples into their HR policy. They have understood that expat partners are no longer willing to sacrifice their careers to follow them, and that a partner is key to the success of an expatriation. Talented, versatile, highly educated, and financially independent, their expectations must be taken into account.

A few years ago, contacting an expat’s partner directly was seen as crossing a line. Companies were hesitant to interfere with the private lives of employees, and as such had not accounted for them in their HR policies. However, a recent report has shown that 61% of recruitment professionals consider dual careers and partner issues to be of increasing importance to their organisation (Permits Foundation, 2022). Many companies are therefore shifting away from their previous approach; an expat and their partner are inextricable from one another, and the wellbeing of the partner is key to the success of the expatriation as a whole.

TotalEnergies can be considered a role model in this field. In their offices across the world, they host an event every year for expats and their partners; speeches directly address the partners, reminding them of their importance to the expatriation, and the value of this simple act of recognition is undeniable. Moreover, they have integration programmes in place, and partners are an integral part of their HR policy.

In many ways, the company are not sending one employee abroad, but two. Making sure to set aside the time and resources to support an expat couple ensures successful expatriations as the partner is often the unremunerated driving force for integration. They are the Logistics Manager, Minister of Foreign Affairs, Wellbeing Manager, Medical Assistant, the Tour Guide, Event Planner, and often a parent too. So, if they’re not doing well, the whole expatriation can fall apart. Furthermore, relocation and compensation costs may go to waste if an expatriation fails, so investing in integration programmes for expats and their partners and becoming

members organisations that provide professional opportunities to expat partners such as the IDCN, is a worthwhile investment. Not only does this save the company money in the long-term, but it also improves the quality of life of the expat, whose happiness is likely to come through in their work. This in turn improves the company’s reputation as an employer, assuring that they will be able to secure high-profile talent in the future.

Whilst many companies, such as TotalEnergies and L’Oréal, have been trailblazers in supporting expats and their partners, report from the Permits Foundation found that HR professionals in Europe place more emphasis on wellbeing at work, a work/life balance, and the general wellbeing of employees than anywhere else, and only 11% of companies sufficiently support their employees through expatriation (Permits Foundation, 2022). Moreover, their report found that 59% of the companies they studied had had employees reject expatriation opportunities because of concerns regarding the partner’s career or employment, and 44% had seen employees return home early from an international assignment because of concerns about the partner’s career or employment.

So, who are these partners? What are their personal and professional expectations, and how can we prioritise them?

73% of expat spouses work full-time prior to moving abroad (source), 72.4% of them have a bachelor’s degree, and 68% speak at least three languages. They are recognised in their field of expertise, and 80% of them want to work abroad to have a purpose and to avoid financial dependency and gaps in their CV.

“Managing the Double Careers of Expat Couples” is a practical and interactive book which gets to the heart of this issue. There are lots of books written about expats for expats, so why are there so few addressed to the people supporting them? Armelle has interviewed global mobility experts from companies such as TotalEnergies and L’Oréal, and over 100 expats and expat partners, to better understand the new developments in this field.

In addition to personal accounts, the book contains practical advice and calls to action which underline the importance of equipping expats and expat partners with the linguistic and cultural knowledge they need to integrate. The tips and advice available

include concrete actions that Global Mobility professionals can take. These are proven to be effective and are supported by statistics from recent studies conducted on expatriation and dual career couples. From the expatriation phenomena of ‘culture shock’ and ‘trailing spouse syndrome’ to the common causes of failed expatriations, the book provides a comprehensive outline of the expatriation experience from both sides.

ARMELLE PERBEN

As an expat partner, Armelle has lived in seven countries (England, Benin, China, Vietnam, Malaysia, India, and Mozambique) all whilst raising five children who are now between 2 and 18 years old. What’s more, two were born abroad.

She is very committed to the issue of gender equality, having volunteered for the Professional Women’s Network for seven years, two of which she spent on the board.

Armelle is the current CEO of Absolutely French, a centre for integration through French language learning, which she founded in 2012 after returning from expatriation.

“Everything started as a result of anger and frustration. I returned from expatriation in India where I had been with my husband. Equipped with a degree in International Business, the ability to speak several languages including Chinese, and having made contacts in different countries, I could only think of one thing: finding a job in purchasing. On paper, it was a no brainer. I was qualified and wanted to get stuck in. But the reality was quite different…”

She noticed that other expat partners had the same need for a specific school, adapted for their needs and “blank CV”.

After a few years, Armelle decided to go even further and founded Absolutely Talented. Absolutely Talented is the first careers fair organised exclusively for expat partners in Paris. It has two objectives: to show that expat partners are talented, and to increase their visibility amongst recruiters.

Creating Empowered And Autonomous Cultures: My Experiences Working As Global Head Of Human Resources

The last two years have had a massive impact on the way the working world runs, and my advice to peers has changed drastically to accommodate this. I've brought some key industry experiences together in the hope that they can guide you as you embark on your own HR careers.

Maximising And Optimising Talent Hiring

We're currently experiencing a drive from recruiters to hire and retain more talent. The Great Resignation has dominated the news throughout 2022, and many have needed to devise new strategies to bring in new talent and encourage them to stay.

This is particularly important for a smaller organisation like Sinequa, as we're

competing against industry goliaths for top talent. To get ahead, it's important to remind recruits of your unique selling points – which for Sinequa is our culture and diversity with an impressive number of nationalities for an organisation of our size. Ensure that any campaign is designed around these points and that you're truly selling the values of your company. For example, if you encourage career development, ensure you're showing prospective team members how you offer genuine experiences, relationships and opportunities.

Recruitment is a lot more than getting people in the door. It's making the commitment to have them stay through managing and optimising pipelines for career and professional development. At Sinequa, I've found that policies that encourage employee development, for example, an annual provision of training focused on career advancement, i.e., leadership skills or a rich onboarding experience, are key to retaining your staff.

Essentially the trick is to bring your staff into the company's foundation – show them that their careers matter to the company and act on these displays.

The Future Of Hybrid Working

The future of work and hybrid models is already here as we are adjusting to the new normal, post-pandemic. The reshuffled digital workplace challenges HR to think, coach, and manage differently. In addition, HR leaders are now challenged to support their teams beyond the office. This is no mean feat, but there are some ways leaders can make these new arrangements less challenging to teammates.

Technology has a crucial role here. Interestingly enough, Sinequa's technology has been instrumental in helping our customers tackle the future of work, ensuring all employees have seamless access to information whether they work in the office or remotely. Investing in such technology is crucial for an organisation to show their commitments to its team.

The highlight of these arrangements is the flexibility of hybrid models, and there's a lot

that HR can learn. It's vital that HR remains agile in its approach to work. People's needs are changing, and hybrid models are bringing new issues into the workplace – some have been liberated by remote working whilst some have become less visible. The world has changed, and we must continue to evolve if we want to lead the way.

Strategies For Engaging Your Team And Modernising Their Experience

It's essential your strategies are mindful of your two most important resources: your people and time. Building engagement and new technologies into any strategy will help your team remain invested in the company.

Engaging your team outside of their work commitments is a crucial way to ensure that your team remains connected. For example, in the US, we run Community Weeks, where our team can come together face to face. This improves their collaboration whilst providing an opportunity for teambuilding and the chance to give back to the community. Our French team, for example, has weekly Aperos.

It's also important to build your company's successes into your team – enabling every employee to feel responsible for

Recruitment is a lot more than getting people in the door. It's making the commitment to have them stay through managing and optimising pipelines for career and professional development

It's essential your strategies are mindful of your two most important resources: your people and time

the company's immediate and long-term success. Injecting this purpose into the day-to-day running not only connects your team to leadership, but will also motivate them to succeed. We host an annual kickoff in March that allows the company to come together to celebrate our successes and plan for the future.

Overall, I'd recommend introducing policies that enhance collaborative and diverse perspectives. For example, we've seen success with our global hybrid and remote schedules, which enable the team to work wherever is best for them. When taken alongside provisions such as free healthcare and a wellness stipend for employees and their families, these actions show that we are committed to their health and well-being.

Changing Priorities

For HR In 2023

The recruitment and talent retention issues are likely to continue long into 2023. The top priority for every HR Leader will be to recruit, retain, and develop strong cultures. Candidates' mindsets have shifted drastically, and it's currently a buyer's market that employers must fit into. As a result, recruitment is currently more akin to marriage – with both parties needing to have the right fit and feel comfortable with the arrangement.

A trend I see becoming more popular is the four-day work week. Everyone dreams of the George Jetson three-day work week, however, in reality, each company has to evaluate what works for them, their culture, and ultimately their customers. As HR leaders, it's important we recognise the value of flexibility and its importance to employees, and respect our team's ability to be flexible and their reasons for wanting to be.

The pandemic has given many a chance to re-evaluate what they want out of life and their careers. So, it's important, as

an organisation, to get it right, and offer employees a chance to make a difference in both their lives and careers. When companies get this right, it creates a culture of empowerment and autonomy. And the data is clear: empowered and autonomous cultures are more successful because employees are more productive, and greater productivity leads to greater revenue.

MARLO GREEN Global Head of Human Resources at Sinequa.

The

The Evolution Of Duty Of Care: How To Keep Employees Safe During Business Travel

The unprecedented events of the last few years have called for more stringent duty of care protocols within the mobility industry.

With travel still proving challenging this year, keeping employees safe has never been more complex for employers. As organisations across the globe look for new ways to protect their workforce while away on business, employees also have fresh expectations of their employers in a postCovid landscape - both highlighting the importance of duty of care.

Put simply, duty of care is a company’s obligation to take reasonable actions to protect its employees' health, safety and welfare. While duty of care can be reasonably straightforward for businesses to manage in the workplace, it instantly becomes more challenging when travel and relocation is involved. Once viewed as a concern for larger organisations with high-risk travel (such as the shipping sectors), duty of care is today recognised as an integral part of any company travel programme - and businesses should take note.

As someone who has been in the corporate housing sector for over 27 years and most recently with 3Sixty, I have seen the concept of duty of care in the business travel industry continually evolve. But, I would argue that the pandemic has accelerated the significance of duty of care in the global mobility sector. There is no longer room for companies to ignore the overall safety of teams abroad - and with the technology available today, such as real-time safety data and employee housing booking platforms like 3Sixty, there’s simply no excuse.

The Impact Of COVID-19

Throughout the last 25 years, many events have impacted and disrupted duty of care, including natural disasters, worldwide terrorism and civil unrest. Each major event has shed new light on the responsibilities of travel decision-makers and the safety of employees, shaping travel programmes and how they deal with travel risk management.

The pandemic has once again drawn our attention to duty of care and what employers should be doing to protect

the welfare of travelling employees. Until recently, business travel was logistically tricky, travel regulations became more in flux, supply chains were under threat andof course - the media cast a dark shadow on these unprecedented times. Safety has taken on a brand new meaning in corporate travel - so how can companies adapt?

employees safe, save time, reduce stress and ensure the proper support is in place. Business travellers must feel supported end-to-end, with documented reaction and recovery plans in place, tools to monitor their safety, communication channels and ongoing monitoring.

Use Technology-Driven Solutions

As I mentioned, technology has supercharged the evolution of duty of care. Tapping into these platforms and resources is key to ensure the safety of business travellers:

Develop Robust Policies For Your Duty Of Care Protocols

Supply chains must have robust strategies that meet the company’s objectives and culture around duty of care - and importantly, employees need to understand these strategies and the measurements in place to protect their welfare.

Whereas 10-20 years ago, duty of care was a “nice to have” for companies, today these protocols are critical - and with some uncertainties still present in the business travel industry, employees want actions, not words.

Duty of care programmes must be crystal clear, with transparent plans in place to keep

1. Corporate housing booking platforms: As the lines between business and leisure continue to blur, short-term rentals are becoming increasingly more accommodating to business travellers who expect a home away from home. However, relying on individual property owners to meet duty of care standardisation is a risk when the welfare of employees is involved. Corporate decision-makers cannot guarantee or control property standards, facilities or professional 24/7 support for employees, which is why using corporate housing providers is essential. 3Sixty, for example, has a network of accommodations with over one million properties in 60 different countries. Yet, each property meets our benchmark duty of care standards and is vetted daily against different criteria, such as their financial health and business practices. Red flags arising from this vetting are instantly escalated to a member of our team to investigate.

2. Real-time safety data: Employers and employees can (and should) use hyperlocal data to make smart decisions in realtime. Working with corporate housing providers who have partnerships with safety measurement platforms allows business travellers to measure their personal level of safety with a mobile phone or smartwatch. This provides them with the most accurate safety and security data in a range of sub-categories, from official sources such as UN, WHO and the FBI, together with other AI analysis of media headline sentiment.

The pandemic has once again drawn our attention to duty of care and what employers should be doing to protect the welfare of traveling employees

3. Identify location risk and property risk for natural disasters: The total cost of climate-related and weather disasters in 2021 was $148 billion - the second-worst year on record. Climate and weather disaster risk is set to become a larger part of duty of care, and more travel decisionmakers will need to consider these risks in their programme. Platforms like Augurisk helps identify property risk for flood, wildfire, earthquakes, storms and crime in the US, using its proprietary scientific and machine learning models, enabling travel decision-makers to make more informed decisions about where they send employees.

Acknowledge The Growing Scope Of Duty Of Care

Employee safety has always been a priority, but now the well-being and mental health of the employee is equally important, together with the financial stability of the supply chain.

The scope of duty of care is growing, and more stakeholders are responsible than ever before, including human resources, risk managers, HSE professionals and the C-Suite. Ultimately, duty of care is everyone’s responsibility, from the employer to RMC to the aggregator to the supplier.

To give an example, when booking temporary accommodation for a relocation, you would historically have considered the safety of the property location and neighbourhood, then the physical security of the building. Now, with the challenges hospitality providers have experienced during lockdowns and international borders closing, you also need to consider businesses’ short- and long-term viability. If it doesn’t survive, the employee will be stranded.

Each corner of your duty of care programme needs to be watertight and the supply chain fully vetted to ensure every person involved is someone you trust to meet the gold standard of duty of care.

Treat Duty Of Care As A Continuous Process

Duty of care is a living, breathing concept. As we’ve seen over recent years, it is continuously evolving, growing and changing - but the foundation remains the same: to protect the welfare and safety of employees. With the assistance of technology, travel decision-makers have more data available than ever before to help them make informed decisions and ensure duty of care is upheld - as well as a global network of vetted, compliant accommodations to ensure employees feel safe and comfortable while out of the office for work.

With the right protocols, safety measurements and tools in place, travel decision-makers can ensure duty of care is upheld when employees are travelling for business. While you can’t control the whole experience of a business traveller, what you can control in many ways is the customer experience - where they stay, the tools they can access, and the support on offer.

ROBYN JOLIAT

Robyn Joliat, CCHP, is the Chief Technology Officer for 3Sixty, part of the Reside brand portfolio, and is tasked with creating and evaluating innovative new technologies that drive forward the company. Prior to this role, Robyn has spent over 27 years in operations, revenue generation, supply chain, and product development at leading corporate housing brands ABODA by Reside and BridgeStreet Global Hospitality.

This event is FREE TO ATTEND

ELLIOTT, FOUNDER & PUBLISHER, INTERNATIONAL HR ADVISER

HELEN

Why You Need An Integrated Approach To People And Data

There has been plenty of discussion recently about the growth in employee monitoring, and the impact that it can have on trust in the workplace. There are more and more tools out there in the market that enable this, and can help businesses, big and small, to run their business more efficiently and productively. This may include insights into the hours that people are working, so that those who keep putting in overtime can be recognised for it, or how many emails are being sent and to whom, so those facing unreasonable requests have evidence to back it up. The explosion in hybrid and remote working has meant that this is perhaps even more useful as an option for companies that don’t see their teams day in day out. There is no doubt though that monitoring staff can be considered intrusive, even when done with the best of intentions. But, when it is done in the right way, you can build strong relations with those you work with and earn a reputation as a business that respects privacy and treats colleagues fairly.

Fairer Decision Making

Whilst it may well be implicit rather than overt, cognitive bias will always impact decision-making processes, even when it comes to the most strategic leaders. This may mean, for example, that employers are susceptible to making promotion decisions based on subjective evaluations, perhaps overestimating the talents of familiar people or those more like themselves. This obviously risks offending people who feel they may have been overlooked, damaging the motivation and commitment of the individual, and the level of trust between employee and their employer. If an organisation can mitigate bias, and demonstrate a data-driven approach when it comes to decisions such as promotions or bonus levels, the process becomes clearer for

those involved and the decisions taken are far more likely to be accepted. It can build trust among employees, and ensure a supportive and productive working environment. This may include knowing how many changes were made on a document and by whom, or who contributed the most word count to a project, for example. This will be why recent research suggests that a majority of employees are comfortable with being monitored in a transparent way, with 61% saying that was the case, on the basis that it can help to provide employers with clear and unbiased information about their productivity.

It is often the case that those groups from less represented backgrounds feel most excluded from positions of power in the workplace, meaning that they can be more likely to feel less involved and less engaged. As a result it is disproportionately important to reach out to them, and ensure their voice and views are heard. The research shows that BAME employees are very likely, at 74%, to accept monitoring, with data helping to avoid biased personal decisions, and so a data driven approach can also support diversity and inclusion measures within a business.

Create Transparent Processes

Businesses should look to make sure they have a consistent review structure with clear goals and expectations in place to reduce subjectivity, allowing employers to easily and transparently track employee performance. When promotion decisions are based on performance analytics, employees clearly understand what is expected of them and are encouraged to focus on doing well. It can also allow businesses to source proven talent from unexpected people - maybe the quieter one in the office who is less likely to shout about their performance.

A data-driven approach such as this will have the added benefit of allowing businesses to really understand their employees’ strengths and weaknesses. This will mean they are far more likely to be able to excel in their role, be more engaged at work, and enjoy a greater wellbeing in the workplace, with productivity rising in tandem.

Getting The Whole Story

There is always a risk with data that, without the context behind the numbers, you might not be getting the whole story. Business leaders need to make sure that they combine human oversight with data-based decision making to make sure that every angle is

covered. There is no doubt that data can help to give direction on, and make the case for, what needs to be changed in an organisation, but decisions about people should never be automated. An integrated approach of human insight and informed data will always deliver the strongest solution.

Finally, in order for data to be used to its best effect, leaders and HR teams need to be prepared to tell the true story of the data and not cherry pick in order to tell the business what they want to hear. They need to know the data, know the limitations of the data, and understand its commercial relevance.

When it is used properly, data can allow businesses to improve the wellbeing of staff, employee retention and inclusion in the workplace. As long as there is human oversight, better use of employee data in businesses can help to level the playing field and lead to fairer decision making and greater trust in the workplace. There are still many businesses that are yet to implement it to full effect, and benefit from the enhanced performance it can enable. Those employers that are looking to do so need to make sure that they put in place a clear and transparent process, and that their workforce are fully educated on their data rights.

NATALIE CRAMP

Natalie is the CEO of data science consultancy Profusion. At Profusion she leads a team of 60 consultants, data scientists, data architects, developers and digital marketing experts. Natalie is responsible for Profusion’s strategic direction, expansion of its product offering and the growth of its blue-chip client base. A digital marketing and start-up operations expert, she has more than a decade of experience leading private, public and third sector organisations through significant periods of innovation and change. This includes creating and scaling tech solutions for government organisations and developing the digital capability of third sector organisations.

Contact: hello@profusion.com or visit: www.profusion.com

Upskilling Can Make Your Business More Resilient In A Downturn

Even the most optimistic assessments predict that the next twelve months are going to be challenging for many businesses. A global recession, combined with high inflation and fragile supply chains provide a difficult set of factors for business leaders to navigate. Cutting costs will be high up the agenda. Layoffs, the termination or freezing of internal projects and agency spend are often the first places companies go to to make savings. However, most modern businesses now require a wide range of technical expertise and experience to function. Many of these skills - especially within fields such as data, digital and devops - are relatively scarce. Projects, such as digital transformation and infrastructure modernisation, have also been shown in recent years to be critical to a company’s long-term survival. Consequently, making cuts carries with it a much higher risk of destabilising a business and causing a host of costly unattended consequences.

So how can businesses increase resilience to weather the downturn? The answer could be found in upskilling.

Upskilling and diversifying the skillset of a company’s team can be an invaluable tool in increasing output while reducing costs. Diversifying the skillset of your team also builds in resilience. By making your teams multidisciplinary and cross-functional you can spread useful skills throughout your business. For example, customer service teams can learn the fundamentals of marketing, marketers know how to do the basic development and data work to enable their day to day, and your IT teams learn more commercial acumen. If the worst does happen and you do need to make cuts to your team, having key skills shared across your business means that the damage to core functions will be limited.

Spreading skills also removes bottlenecks and single points of failure. At the start of the pandemic many businesses struggled to switch their offering to online only. One of the major problems was bottlenecks

in their development teams. Essentially, updating their website with new products, customer service or marketing information, took an inordinate amount of time because the business relied on only a handful of appropriately skilled people to do the job.

An additional benefit of a skills programme is that it can improve staff morale and retention. In any period of economic uncertainty - especially if a business is making significant cuts - team members may look to proactively move jobs to companies they consider to be ‘safer’. Others may become less motivated as they believe their opportunities for pay and promotions

budget accordingly. How you train them is very much up to individual preferenceseveryone learns in different ways. Speaking to your team and specialists will help enable you to build a tailored teaching structure. Next, test. In resource limited times piloting can remove a lot of the risk. Start smallone team or a handful of individuals from across your company - and continually assess the impact. Remember, the best way to embed new skills is to apply them. Ensure that your team has an opportunity to use their new found expertise on real initiatives. Keep a close eye on your business metricsincluding team and customer feedback - to determine the impact.

have significantly dimmed. By providing an upskilling programme, you are sending a message that the company is still invested in their careers and confident about the future.

Of course, investing in upskilling might seem like a crazy idea if your business is trying to cut costs. The reality is that if it is applied in a strategic, targeted way, there will be significant ROI for minimal outlay. You would be surprised how few companies actually use their existing tech stack to anywhere near its full potential. This can come down to a lack of skills, inappropriate processes, or simply the wrong mindset. Teaching your team members on the most effective ways to complete tasks using their existing systems can have an immediate and outsized impact on efficiency.

If you do decide to embark on an upskilling programme, remember there is no one size fits all approach, however, there are some universal lessons that can help you get started. The key ingredients are planning, testing and measuring. This means really identifying what skills your team currently has, what skills they need to have, and what skills will set your business up for the future. When you know this you can prioritise and

Remember, many workforce transformation projects failed due to nearly all the focus being on the tech and not the skills of the people who needed to use it. This is why HR leaders can play such an important role in these upskilling programmes. HR departments have the deep knowledge of a team’s expertise, ambitions and potential. These are the key ingredients of a successful transformation project. It starts with knowing what skills you have - both being used and ‘hidden’, what your business needs now and in the future, and what your team has the ability and will to learn.

SARAH GILCHRIEST

President of Circus Street, the only specialist provider of online training in digital skills, specifically designed for global enterprises. Sarah oversees the company’s operations and longterm business strategies. By providing senior leadership to the company and employees, her role focuses on keeping shareholders and board members aligned, informed, and satisfied.

Contact: www.circusstreet.com/

The key ingredients are planning, testing and measuring

Expat City Ranking 2022City Focus

The Expat City Ranking has been a part of the Expat Insider survey by InterNations since 2017. In 2022, a total of 11,970 expatriates took part, representing 177 nationalities and living in 181 countries or territories across the world. Thanks to their insights, the Expat City Ranking 2022 offers an overview of the 50 bestand worst-rated cities for expatriates worldwide. The following City Focus explores some of the results in greater detail in several areas, from the quality of life to personal finance, from working abroad to the ease of settling in a foreign city.

AUSTRALIA

Australian Cities Offer Expatriates A Great Working Life, But They Are Expensive Melbourne:

An Easy City To Get

Used To

Melbourne ranks 8th out of 50 in the Expat City Ranking 2022, performing best in the Working Abroad Index (4th). Expatriates are happy with their working hours (73% happy vs. 63% globally) and work-life balance (72% vs. 62% globally). Another 68% rate their career opportunities positively (vs. 58% globally), while 61% view the job market favorably (vs. 47% globally). Moreover, seven in ten (70%) agree they are paid fairly (vs. 62% globally). It is hardly surprising then that 77% report overall job satisfaction (vs. 64% globally).

In the Expat Essentials Index (16th), Melbourne’s results are not quite as stellar, but still really good. Expatriates do agree it is easy to open a local bank account (81% happy vs. 64% globally) and to deal with the local authorities (53% vs. 40% globally). However, getting a visa to move there is something 49% struggled with (vs. 24% globally). Housing is another hot issue: 30% consider it difficult to find (vs. 27% globally), while 59% say it is hard to afford (vs. 43% globally).

Expatriates feel welcome in Melbourne (67% vs. 66% globally). They find it slightly easier to make local friends than in other destinations (46% vs. 42% globally), and they consider the local residents generally friendly (72% vs. 66% globally). Moreover, 74% find it

easy to get used to the local culture (vs. 62% globally). The city ranks in a decent 17th place in the Ease of Settling In Index.

Sydney: A City Full Of Opportunities

In the Expat City Ranking 2022, Sydney places 13th. Like Melbourne, it does best in the Working Abroad Index (12th). Here, too, expatriates appreciate their working hours (75% vs. 63% globally), the job market (71% vs. 47% globally), and fair pay (68% vs. 62% globally). They also agree that the business culture supports flexibility (78% vs. 60% globally), independent work (62% vs. 45% globally), and creativity (61% vs. 51% globally).

Sydney ranks 14th in the Ease of Settling In Index. Expatriates not only find it easy to get used to the local culture (78% vs. 62% globally). They also describe the local population as generally friendly (71% happy vs. 66% globally) and friendly towards foreign residents (70% vs. 65% globally). About two in three expatriates (65%) have a personal support network in Sydney (vs. 59% globally).

In the Expat Essentials Index (17th), Sydney ranks first for the ease of opening a local bank account. Similar to Melbourne, expatriates find it easy to deal with the local bureaucracy (67% happy vs. 40% globally), but it was hard to get a visa to relocate there (42% unhappy vs. 24% globally). They also like the availability of government services online (74% vs. 61% globally). However, the housing market seems even worse than in Melbourne: 77% consider housing in Sydney unaffordable (vs. 59% in Melbourne and 43% globally). More generally speaking, the Personal Finance Index (30th) is Sydney’s weakest point. Nearly three in five expatriates (59%) think that the local cost of living is too high (vs. 35% globally).

AUSTRIA

Expatriates Love The Quality And Affordability Of Life In Vienna But Rank It Worst For Settling In

In the Expat City Ranking 2022, Vienna lands in an average 27th place out of 50. On the plus side, it ranks in the top 10 of the Quality of Life Index (7th), mainly due to Travel & Transit (1st) and Health & Well-Being (2nd). Expatriates in Vienna describe public transportation as easily available (97% happy vs. 73% globally) and affordable (90% vs. 70% globally). Both the availability (3rd) and the affordability (4th) of healthcare, as well as its quality (9th), receive great results too. Vienna also offers the respondents a pleasant urban environment

(86% happy vs. 67% globally) and various “green” goods and services (83% vs. 64% globally).

However, the Ease of Settling In Index (50th) is a major drawback. Here, Vienna is the worstrated city worldwide, also coming in last place for Local Friendliness (50th). Expatriates describe the local residents as unfriendly in general (43% unhappy vs. 17% globally) and towards foreign residents in particular (46% vs. 18% globally). Moreover, 54% have a hard time making local friends (vs. 37% globally). Another 32% do not feel welcome in Vienna (vs. 16% globally) - the city ranks last for this factor as well.

When it comes to Expat Essentials (28th), housing in Vienna is considered easy to afford (9th). Moreover, 79% of expatriates find it easy to open a local bank account in Vienna (vs. 64% globally). But it was not that simple to get a visa to move there (38th), and the city lags behind for cashless payment options (42nd).

CANADA

Expatriates Enjoy The High Quality Of Life In Toronto And Vancouver But Struggle To Afford It

Toronto: A Great Place to Work And Easy To Deal With Admin Topics

Toronto ranks 19th out of 50 cities in the Expat City Ranking 2022 and makes it into the top 10 of the Expat Essentials Index (7th). Expatriates find it very easy to navigate Admin Topics (5th), such as dealing with the local bureaucracy (70% happy vs. 40% globally) and opening a local bank account (91% vs. 64% globally). While the Digital Life Subcategory (6th) is also rated highly, Toronto only comes 37th in the Housing Subcategory. This is mainly due to expenses: more than three-quarters of expatriates (76%) find housing unaffordable, compared to 43% worldwide.

High costs are also reflected in the Personal Finance Index, where Toronto ranks among the bottom 5 (46th).

The Working Abroad Index (13th), on the other hand, is another highlight of expat life in Toronto. Expatriates are particularly satisfied with their job security (66% happy vs. 59% globally), the local job market (64% vs. 47% globally), and their personal career opportunities (61% vs. 58% globally). The city also ranks tenth in the Work Culture & Satisfaction Subcategory, since the majority of expatriates agrees that the local business culture promotes independent work (74% happy vs. 45% globally) and supports flexibility (83% vs. 60% globally).

Lastly, Toronto performs well in both the Ease of Settling In (20th) and Quality of Life (21st) Indices.

Vancouver: Where Housing Is Unaffordable And The Local Residents Are Not So Friendly

Ranking 43rd out of 50 cities in the Expat City Ranking, Vancouver is rated considerably worse than Toronto (19th) and even places last in the world in the Personal Finance Index (50th). Expatriates are extremely dissatisfied with the general cost of living (69% unhappy vs. 35% globally) and their financial situation (43% vs. 21% globally). Half (50%) even say that their disposable household income is not enough to lead a comfortable life (vs. 28% globally). In fact, the affordability of housing (49th) is also the worst-rated factor in the Expat Essentials Index. However, thanks to Vancouver’s excellent performance in the Admin Topics (6th), Digital Life (11th), and Language (12th) Subcategories, it still comes in a good 21st place in this index.

Vancouver receives below-average results in the Ease of Settling In Index (35th): close to three in ten expatriates (29%) describe the local residents as unfriendly, compared to 17% globally. Maybe this is why 39% are unhappy with their social life (vs. 26% globally), and 32% do not have a personal support network (vs. 24% globally). Vancouver even ranks last worldwide for the latter factor. “It can be hard to enter a social circle which is already established,” shares an expat from New Zealand. On a more positive note, the Environment & Climate Subcategory (5th) in the Quality of Life Index (23rd) is a real highlight: 100% of expatriates appreciate the natural environment (vs. 83% globally). They also enjoy the air quality (87% vs. 65% globally) and the availability of green goods and services (89% vs. 64% globally) in Vancouver.

FRANCE

Expatriates In Paris Fight With Daily Hurdles But Enjoy The Cultural Life

Paris ranks among the bottom 3 of the Expat City Ranking 2022 (48th). Expatriates struggle in many areas of life: housing, finding friends, and the general cost of living.

Paris places 48th out of 50 cities in the Expat City Ranking 2022 and lands in the bottom 5 of the Expat Essentials Index (47th). Expatriates find it extremely hard to find housing (47th). More than seven in ten (71%) also say that housing costs are too high (vs. 43% globally). Language is another obstacle: when it comes to trying to get by without speaking the local language, expatriates rank Paris last (50th). Admin topics, even simple ones like opening a bank account (41% find it hard vs. 21% globally), cause further problems, with Paris ranking 46th in this subcategory. High expenses in France’s capital can also be felt in the Personal Finance Index, where Paris ends up in the bottom 3 (48th). The general cost of living is considered

too high by 62% of expatriates (vs. 35% globally), which might be why 35% are unhappy with their financial situation (vs. 21% globally).

On the positive side, Paris ranks midfield for Quality of Life (30th). Nine out of ten (90%) enjoy their travel opportunities (vs. 82% globally), and 83% appreciate the availability of public transportation in Paris (vs. 73% globally). More than three-quarters (76%) find healthcare affordable (vs. 61% globally), and very few (7%) have anything negative to say about the quality of medical care (vs. 14% globally). A large majority of expatriates (86%) enjoy the food and dining options (vs. 77% globally), and 78% appreciate the culture and nightlife (vs. 67% globally). However, expatriates worry about their personal safety (46th). More than one in five (23%) do not feel safe in Paris, more than twice the worldwide average (9%).

Paris also receives mixed reviews in the Working Abroad Index (34th). Nearly two-thirds (66%) are satisfied with their job security (vs. 59% globally), but only slightly more than half (53%) feel that they are being fairly paid based on industry, qualifications, and role (vs. 62% globally). In terms of overall job satisfaction, Paris ranks 43rd. More than one in three (35%) say that the local business culture does not encourage creativity or thinking outside of the box (vs. 26% globally).

GERMANY

German Cities Offer Highs And Lows For Expatriates But Overall, They Are Average At Best

Mixed results for Germany: out of 50 cities in the Expat City Ranking 2022, Berlin ranks 31st, followed by Dusseldorf (33rd), Munich (38th), Hamburg (45th), and Frankfurt (49th).

Berlin: Cheap, Great For Work And High Quality Of Life

Berlin is the only German city to make it into the top 10 of the Personal Finance Index (7th). Expatriates find life in Germany’s capital affordable. Only 17% rate the general cost of living negatively, less than half the global average (35%).

Expatriates also enjoy a high Quality of Life (13th), with Berlin doing second best among the German cities after Munich (10th). Expatriates love the Leisure Options (10th), especially the culture and nightlife (92% happy vs. 67% globally). More than nine in ten (91%) also appreciate the political stability (vs. 64% globally).

On the downside, Berlin receives a belowaverage ranking in the Ease of Settling In Index (38th), even though it is the only German city that does not land in the bottom 10 worldwide. Nonetheless, only 55% feel at home in Germany’s capital (vs. 62% globally), and 31% find the local residents unfriendly (vs. 17% globally). When it comes to the Expat Essentials Index (44th), the situation is even worse. Expatriates in Berlin struggle with Germany’s lack of digitalisation, as 32% find it hard to get high-speed internet

access at home (vs. 11% globally), and 35% struggle to pay without cash (vs. 8% globally). What is more, close to three in five expatriates describe housing in Berlin as unaffordable (59% unhappy vs. 43% globally) and hard to find in the first place (58% vs. 27% globally).

Dusseldorf: Where Expatriates In Germany Are Happiest But Still Feel Unwelcome

Ranking 33rd out of 50 cities in the Expat City Ranking and 2nd among the German cities featured in the survey, Dusseldorf is the place where expatriates in Germany feel happiest overall (22nd). They are particularly pleased with their working life, ranking Dusseldorf tenth in the Working Abroad Index. The city comes in eighth for personal career opportunities (69% happy vs. 58% globally), the best result among the five German expat hubs in the ranking. What is more, 80% consider their jobs to be secure (vs. 64% globally), and 70% are satisfied with their jobs in general (vs. 64% globally).

However, 25% of expatriates do not feel welcome in Dusseldorf (vs. 16% globally), and 42% find it difficult to get used to the local culture (vs. 19% globally). This places the city among the bottom 10 in the Ease of Settling In Index (45th), and it even comes last in the Culture & Welcome Subcategory (50th).

Although it performs best out of the German cities in the ranking, Dusseldorf is still among the bottom 10 in the Expat Essentials Index (42nd). Expatriates struggle the most with Language and Digital Life (43rd for both). For example, they find it hard to pay without cash (27% unhappy vs. 8% globally), and 34% are not satisfied with the availability of administrative/government services online (vs. 21% globally). Another 55% find it difficult to deal with local bureaucracy (vs. 39% globally).

Munich: Among The Top 10 Worldwide For Work And Quality of Life

Munich ranks 38th out of 50 cities in the ranking and 5th in the Working Abroad Index. In the latter, it performs best among the five German cities featured in the survey. Munich ranks first for job security (81% happy vs. 59% globally) and third for its local job market (76% vs. 47% globally). Out of all the German cities, Munich offers the best career prospects (6th): close to three-quarters (73%) say moving to Munich has improved their careers (vs. 60% globally), and 95% rate the state of the local economy positively (vs. 64% globally). One in four expatriates in Munich (25%) earns 75,000–100,000 USD per year (vs. 11% globally), and 66% feel paid fairly for their work (vs. 62% globally). Munich also does best among the five German cities in the Work & Leisure Subcategory (5th): expatriates work 40.7 hours full time per week, over two hours fewer than the global average (43.3 hours).

Munich also has the best result in Germany for its Quality of Life (10th). Munich is also

Germany’s best-rated city in the Safety & Security Subcategory (6th). More than nine in ten appreciate both the political stability (91% happy vs. 64% globally) and their personal safety (96% vs. 81% globally). They also find it easy and safe to get around Munich by foot and/or bike (95% happy vs. 77% globally), and 92% rate the infrastructure for cars positively (vs. 75% globally).

The only real lowlight in the Quality of Life Index is the affordability of public transportation (44th). In fact, Munich comes in 41st place for the general cost of living, a significantly worse result than in the other German cities (Frankfurt 35th, Hamburg 26th, Dusseldorf 23rd, Berlin 8th). Still, 51% of expatriates in Munich find their disposable household income is more than enough to lead a comfortable life (vs. 45% globally), which might have to do with their above-average incomes. In the end, Munich lands in an average 33rd place for Personal Finance.

Munich ranks worst out of all German cities in the Local Friendliness Subcategory (47th). Expatriates find the people in Munich unfriendly in general (30% unhappy vs. 17% globally) and unfriendly towards foreign residents in particular (25% vs. 18% globally). All this is reflected in the city’s 44th place in the Ease of Settling In Index.

Hamburg: Where Expatriates Are Unhappiest And Have the Hardest Time Making Friends

Hamburg ranks 45th out of 50 cities in the Expat City Ranking 2022 and 47th for overall happiness, making it the city where expatriates are least satisfied with their life in Germany. More than one in four (26%) say they are unhappy with their life abroad, which is twice the global average (13%).

This might be due to the lack of a social life: Hamburg holds the nextto-last spot in the Ease of Settling In Index (49th), which is the worst result among all German cities. Only expatriates in Vienna (50th) find it even harder to get settled. Hamburg places last worldwide in the Finding Friends Subcategory (50th). Only 19% find it easy to make local friends, compared to 42% globally.

Together with Munich (49th) and Frankfurt (50th), Hamburg (48th) also ends up in the bottom 3 of the Expat Essentials Index. After Tokyo (50th), it ranks second to last in the Language Subcategory (49th). Almost one in two (49%) say it is difficult to live in the North German metropolis without speaking the local language (vs. 32% globally). The Housing Subcategory (42nd) is another lowlight for expatriates, as 66% have a hard time finding accommodation in Hamburg (vs. 27% globally).

Hamburg ranks mid-field in the Working Abroad Index (25th). Expatriates in Hamburg highly appreciate their job security and the state of the local economy (10th for both). In terms of working hours (9th), Hamburg does even better (74% happy vs. 63% globally). However,

15% do not see a purpose in their work (vs. 9% globally), and 24% do not feel paid fairly (vs. 20% globally). The latter may also be reflected in the city’s mediocre result in the Personal Finance Index (29th). Just about two-thirds (66%) say that their disposable household income is enough or more than enough to lead a comfortable life in Hamburg, compared to 72% globally.

Frankfurt: Where Expatriates Struggle Most With Digitalisation, Administration And Language

Frankfurt ranks 49th out of 50 cities in the Expat City Ranking 2022, only ahead of Johannesburg (50th). It even comes in last in the Expat Essentials Index (50th). All German cities perform poorly in this index, but Frankfurt is the only one to land among the bottom 10 in all four subcategories: Digital Life (47th), Language (46th), Admin Topics (45th), and Housing (43rd). Close to two in five are unhappy with the administrative services available online (39% vs. 21% globally) and the options to pay without cash (37% vs. 8% globally). What is more, housing in Frankfurt is considered too expensive (70% unhappy vs. 43% globally) and too hard to find for expatriates (61% vs. 27% globally). “The lack of clear instructions is insane when it comes to admin topics like taxes, TV license fees, or citizenship,” says a French expat.

High costs seem to be a general issue in Frankfurt. Although 38% of expatriates work in a senior/specialist position (vs. 29% globally) and 23% earn 75,000–100,000 USD (vs. 11% globally), Frankfurt is the only German city that lands in the bottom 10 of the Personal Finance Index (41st). More than half (51%) find the general cost of living too high (vs. 35% globally).

Not surprisingly, overall job satisfaction in Frankfurt is low (48th): 23% rate it negatively (vs. 16% globally). Even worse, expatriates in Frankfurt are among the unhappiest in general (46th). Only 61% are happy with their life abroad (vs. 71% globally).

HONG KONG

Expatriates Struggle With Hong Kong’s Demanding Working Life

Hong Kong ranks 46th out of 50 cities in the Expat City Ranking 2022. It is the city where expatriates are overall unhappiest with their life abroad: 32% are generally unhappy, compared to 13% globally. One reason for this could be the low Quality of Life, with Hong Kong ranking 46th in this index. Expatriates find it to be lacking when it comes to the Environment & Climate (47th). Over half (56%) are unhappy with the city’s air quality, nearly three times the global average (19%). The city even ranks last worldwide (50th) when it comes to the availability of green goods and services, such as renewable energy, organic food, and sustainable products. Additionally, 42% of expatriates feel that the government does not support policies to protect the environment (vs. 18% globally). Expatriates also rank Hong Kong

last worldwide (50th) for its political stability, and only 28% feel that they can openly express themselves and their opinions, less than half the global average (64%).

On the positive side, not one respondent is unhappy with the availability of public transportation (vs. 17% globally), while 76% are very satisfied with this factor (vs. 43% globally). “There are excellent public transportation options,” notes an expat from the United States. Expatriates also rank the city fifth for the affordability of public transportation (93% happy vs. 70% globally).

The city ranks midfield in the Ease of Settling In Index (25th). A particular highlight in this index: over two in three expatriates (68%) feel that they have a personal support network in Hong Kong (vs. 59% globally), which places the city fourth for this factor. Lastly, Hong Kong receives mixed results in the Expat Essentials Index (35th). While 60% of expatriates say that the local language is difficult to learn (vs. 38% globally), 86% of expatriates agree that it is easy to live in Hong Kong without speaking it (vs. 51% globally). While nearly two in three (66%) consider it easy for expatriates to find housing (vs. 54% globally), 89% find it unaffordable (vs. 43% globally). Affordability seems to be a general problem, as the city ranks 46th for general cost of living. Accordingly, Hong Kong only places 39th in the Personal Finance Index.

IRELAND

Dublin: A Great Place For Expatriates To Work, A Hard Place For Them To Live

Dublin ranks 37th out of 50 cities in the Expat City Ranking 2022, performing worst in the Quality of Life Index (47th). Expatriates vote the city last worldwide in the Health & Well-Being Subcategory (50th) and for three of the four related rating factors: they are unhappy with the availability of healthcare (38% vs. 13% globally), the ease of accessing all necessary healthcare services (40% vs. 17% unhappy), and the quality of medical care (42% vs. 14% globally).

Getting around is another major issue for expatriates in Dublin. The city ranks among the bottom 5 in the Travel & Transit Subcategory (46th). Expatriates struggle with the affordability (27% unhappy vs. 15% globally) and the availability (26% vs. 17% globally) of public transportation. About one in five (19%) feel that it is unsafe to get around by foot or by bicycle (vs. 13% globally), and 20% are unhappy with the infrastructure for cars (vs. 13% globally). Leisure options are also quite limited: expatriates rank the city 46th for the culinary variety and dining options, and 48th for the opportunities for recreational sports.

On the positive side, Dublin comes second globally in the Working Abroad Index, only beaten by Copenhagen (1st). It ranks among the top 10 in all subcategories. Expatriates are especially pleased with the Career Prospects

Subcategory (2nd): they rate the local job market (77% happy vs. 47% globally) and their personal career opportunities (72% vs. 58% globally) positively.

Dublin also excels in the Work & Leisure Subcategory (3rd). Expatriates are happy with their working hours (78% happy vs. 63% globally) and work-life balance (74% vs. 62% globally). Moreover, the local business culture encourages creativity (72% happy vs. 51% globally), promotes independent work (65% vs. 45% globally), and fosters flexibility (89% vs. 60% globally). Maybe this is why 74% of expatriates are satisfied with their job in general, compared to 64% globally.

ITALY Expatriates In Rome And Milan Struggle With Their Career And Local Bureaucracy

Rome: Expatriates Feel At Home Despite Low Quality

Of Life

Rome ranks 41st out of 50 cities in the Expat City Ranking 2022 and lands in the bottom 10 of the Working Abroad Index (45th). It performs especially poorly in the Career Prospects Subcategory (46th). Expatriates there are unhappy with the local job market (38% unhappy vs. 27% globally), and 24% feel that moving there has not improved their career prospects (vs. 18% globally). The city also performs poorly in the Work Culture & Satisfaction (43rd) and Salary & Job Security (45th) Subcategories. More than one-third (34%) are concerned about the state of the economy (vs. 17% globally): “Italy’s biggest problem is the economy,” shares an Iranian expat.

The city does not fare much better in the Expat Essentials Index (43rd). In fact, it ranks last worldwide in the Admin Topics Subcategory (50th). Expatriates feel that it is difficult to get a visa to move there (35% unhappy vs. 24% globally), to open a local bank account (46% vs. 21% globally), and to deal with local bureaucracy and the authorities (73% vs. 39% globally). This may be partly due to the lack of administrative and government services online (50% negative ratings vs. 21% globally), with Rome ranking last worldwide (50th) for this factor.

Rome also ends up among the bottom 10 in the Quality of Life Index (41st). Getting around is a major issue for expatriates. They are unhappy with the availability of public transportation (38% unhappy vs. 17% globally) and the infrastructure for cars (36% vs. 13% globally). They are also dissatisfied with both the quality (43rd) and the availability (48th) of healthcare, and 28% report that it is difficult to access all the kinds of healthcare services that they need (vs. 17% globally).

On the positive side, the city performs well in the Ease of Settling In Index (13th). Three in four expatriates (75%) feel at home in Rome (vs. 62% globally), and 69% have a personal support network there (vs. 59% globally).

Milan: Troubling Financial Situation, Difficult Working Life

Milan ranks 44th in the Expat City Ranking 2022, performing slightly worse than Rome (41st). Like Rome, Milan does worst in the Working Abroad Index (48th). The Work & Leisure Subcategory (47th) is a particular low point for Milan - the city ranks in the bottom 5 for both working hours (48th) and work-life balance (46th). Nearly one in three expatriates (31%) also struggle with the lack of personal career opportunities (vs. 22% globally), and 29% feel that they are not paid fairly for their work (vs. 20% globally).

Milan has both highs and lows to offer in the Quality of Life Index (33rd). While over half the respondents (54%) are unhappy with the city’s air quality (vs. 19% globally), about three in four (73%) enjoy the climate and weather (vs. 62% globally). And while the infrastructure for cars (42nd) leaves much to be desired, expatriates appreciate their opportunities to travel (10th), due to the central location, tourism, or other reasons.

The Personal Finance Index (45th) is another low point for Milan, though. About one in three expatriates are unhappy with their financial situation (33% vs. 21% globally) and feel that their disposable household income is not enough to lead a comfortable life in Milan (34% vs. 28% globally). When it comes to the Expat Essentials Index (41st), the city does not fare much better. Dissatisfaction with the Admin Topics Subcategory seems to be a general problem in Italy, as Milan (48th) joins Rome (50th) in the bottom 3: nearly twothirds (66%) find it hard to deal with the local bureaucracy, compared to 39% globally.

MALAYSIA

Expatriates Love The Low Cost Of Living In Kuala Lumpur But Have Trouble With Their Working Life Ranking 22nd in the Expat City Ranking 2022 overall, Kuala Lumpur’s worst performance is in the Quality of Life Index (48th). The city ends up in the bottom 10 of the Environment & Climate (44th) and Safety & Security (48th) Subcategories: 42% of expatriates feel that the government does not support policies to protect the environment, more than double the global average (18%). And more than two in five say that they cannot openly express themselves and their opinions (42% vs. 18% globally) and are unhappy with the political stability (41% vs. 15% globally). Expatriates are also disappointed with the infrastructure for cars (41st) and the availability of public transportation (43rd).

On the positive side, the city performs very well in the Expat Essentials Index (10th). This is largely due to its second place in the Housing Subcategory - only Bangkok (1st) performs better. Expatriates describe housing as easy to find (79% vs. 54% globally) and to afford (64% vs. 39% globally). Affordability seems to be a general trend, as the city ranks fourth in the Personal Finance Index. Over two in three expatriates (69%) are happy with the general

cost of living in Kuala Lumpur (vs. 45% globally), and 86% feel that their disposable household income is enough or more than enough to lead a comfortable life (vs. 72% globally).

However, expatriates encounter more difficulties when it comes to the Working Abroad Index (46th). In fact, Kuala Lumpur ranks among the bottom 10 for every subcategory in this index: Career Prospects (43rd), Salary & Job Security (42nd), Work & Leisure (45th), and Work Culture & Satisfaction (45th). For example, over one in four (27%) are unhappy with their work-life balance (vs. 19% globally). Additionally, expatriates report that the local business culture does not encourage creativity / thinking outside of the box (43% unhappy vs. 26% globally), independent work and/or flat hierarchies (43% vs. 28% globally), or flexibility (31% vs. 19% globally).

MEXICO

Friendly Locals And A Welcoming Culture Await Expatriates in Mexico City

Mexico City ranks 3rd out of 50 cities, excelling for factors such as local friendliness and feeling welcome.

Mexico City ranks first worldwide in the Ease of Settling In Index, as well as all subcategories in this index. Expatriates feel at home (82% vs. 62% globally) and welcome (89% vs. 66% globally) there, and 87% describe the local residents as generally friendly (vs. 66% globally).

Though the city has an average performance in the Working Abroad Index (24th) in general, the index still includes some highlights. Expatriates rank Mexico City eighth in the Career Prospects Subcategory - more than seven in ten expatriates are happy with both their personal career opportunities (71% vs. 58% globally) and their jobs overall (73% vs. 64% globally). Results are more mixed when it comes to the Expat Essentials Index (30th). Mexico City ranks very poorly for Admin Topics (44th), with 69% of expatriates finding it difficult to deal with the local bureaucracy (vs. 39% globally). On the other hand, housing is both easy to find (9th) and to afford (6th).

Despite its high overall ranking, Mexico City ends up in the bottom 10 of the Quality of Life Index (44th). Expatriates are especially disappointed with the Environment & Climate Subcategory (41st), even ranking the city last globally for both the government support for policies to protect the environment (50th) and its air quality (50th). The Safety & Security Subcategory (47th) is another area where expatriates struggle with life in Mexico City: 35% are unhappy with their personal safety, about four times the global average (9%). However, when it comes to culture & nightlife and the culinary variety & dining options, the city is back at the top (1st for both).

PORTUGAL

Expatriates In Lisbon Are Among The Happiest Worldwide, But Their Careers Are Not Advancing

Lisbon ranks 4th out of 50 cities. It is among the best cities for quality of life, ease of settling in,

and personal finance, but expatriates view their career prospects negatively.

Lisbon ranks 4th out of 50 in the Expat City Ranking 2022 and is one of the cities where expatriates are happiest with their life abroad (86% happy vs. 71% globally). Only expatriates in Valencia are even happier. It is also one of the best-rated cities in the Quality of Life Index (5th). Almost all expatriates (98%) are happy with the climate & weather (vs. 62% globally), ranking the city first in this regard. In fact, 17% moved to the Portuguese capital for a better quality of life (vs. 7% globally), and they are not disappointed. Expatriates also highly appreciate the culture & nightlife (87% happy vs. 67% globally) and the opportunities for recreational sports (94% vs. 81% globally). On top of that, more than nine out of ten feel safe in Lisbon (94% vs. 81% globally) and find it easy to get around on foot and by bicycle (93% vs. 77% globally).

Lisbon also ranks fifth in the Ease of Settling In Index, with particularly great results in the Local Friendliness (4th) and Culture & Welcome (2nd) Subcategories.

27% of expatriates in Lisbon feel that based on industry, qualifications, and role, they are not paid fairly for their work (vs. 20% globally). “Wages in general are very poor in Portugal,” says an Irish expat. Since they also rate the state of the local economy negatively (25% vs. 17% globally), the city only ranks 44th in the Salary & Job Security Subcategory. What is more, 28% find that moving to Lisbon has not improved their career prospects (vs. 18% globally). For this factor, the city ranks second to last worldwide, only ahead of Valencia (50th). However, thanks to the Work & Leisure Subcategory (9th), Lisbon still ranks 36th in the Working Abroad Index overall. More than seven in ten (72%) rate their work-life balance positively (vs. 62% globally).

QATAR Expatriates In Doha Encounter Financial Troubles But Appreciate The Healthcare System

Doha ranks 24th out of 50 in the Expat City Ranking 2022 and is among the best destinations in the Expat Essentials Index (5th). Expatriates are especially happy with the availability of administrative/government services online (80% happy vs. 61% globally), ranking the city eighth for this factor. The Language Subcategory (9th) is another highlight: 80% of expatriates in Doha find it easy to live there without speaking the local language (vs. 51% globally). However, the city ranks in the bottom 10 for unrestricted access to online services (44th).

The city ranks midfield in both the Ease of Settling In (22nd) and the Working Abroad (29th) Indices. On the positive side, over three in four expatriates (77%) feel that moving to Doha has improved their career prospects (vs. 60% globally), and 90% are happy with the state of the economy (vs. 64% globally). On the negative side, the city comes in 42nd place for both working hours and work-life balance. In fact,

expatriates in Doha work an average of 46 hours per week, compared to 40.2 hours globally.

Moreover, expatriates do not feel that they are properly rewarded for their demanding working life: 28% find that they are not paid fairly for their work (vs. 20% globally). Financial frustrations are also present in the Personal Finance Index (36th). For more than one in three expatriates (34%), their disposable household income is not enough to lead a comfortable life (vs. 28% globally), which leads to a bottom 10 ranking for this factor (42nd).

Expatriates have very mixed opinions regarding the Quality of Life Index (25th). The Health & Well-Being Subcategory (3rd) is a major highlight for expatriates in Doha. They find healthcare to be both affordable (76% happy vs. 61% globally) and easily available (85% vs. 73% globally). The quality of medical care also does not disappoint, with Doha ranking sixth worldwide for this factor. “The general governance of healthcare” is an element of life in Doha that an expat from Kenya enjoys the most. While Doha places in the top 10 for personal safety (6th) and political stability (10th), 28% of expatriates do not feel that they can openly express themselves and their opinions (vs. 18% globally). They also struggle when it comes to the Environment & Climate Subcategory (41st). For example, the city ranks last worldwide for its natural environment (50th): 27% rate this factor negatively, compared to 8% globally.

SINGAPORE

Singapore Is Great For Expatriates’ Careers, But The Work Culture Could Be Better Singapore ranks 10th out of 50 cities: expatriates find it easy to navigate their life there, but working abroad has some room for improvement.

Singapore ranks 10th out of 50 cities in the Expat City Ranking 2022 and even 3rd in the Expat Essentials Index. The city-state comes first worldwide in the Language Subcategory. It also lands among the best-rated destinations for Digital Life (3rd) and Admin Topics (9th): expatriates are very happy with the ease of getting high-speed internet access at home (97% happy vs. 79% globally) and the ease of paying without cash (97% vs. 84% globally). They also rate the availability of government services online (91% vs. 61% globally) and the ease of dealing with the local bureaucracy (63% vs. 40% happy) positively. An expat from Indonesia mentions the “fast and organised online services for many administrative purposes” as one of her highlights of living in Singapore.

While 73% of expatriates describe it as easy to find housing in Singapore (vs. 54% globally), 71% find it unaffordable (vs. 43% globally). Additionally, 56% rate the general cost of living negatively, compared to 35% globally.

It might help with regard to finance that close to three-quarters (74%) feel paid fairly for their work, based on their industry, qualification, and role (vs. 62%

globally). Singapore ranks third worldwide for this factor, only beaten by Basel (1st) and Dublin (2nd). In fact, 78% say that moving to Singapore has improved their career (vs. 60% globally) - 46% even very much so (vs. 33% globally). However, Singapore only ranks 28th in the Working Abroad Index since the Work & Leisure (33rd) and Work Culture & Satisfaction (37th) Subcategories leave a lot to be desired.

Singapore shows a better performance in the Ease of Settling In (23rd) and the Quality of Life (20th) Indices. However, the latter features some ups and downs. While Singapore ranks among the best cities worldwide for both the affordability (3rd) and the availability (4th) of public transportation, as well as the infrastructure for cars (3rd), it is among the worst-rated ones for the opportunity to travel (46th). Similar trends can be found among the results in the Health & Well-Being (18th) and the Safety & Security (23rd) Subcategories.

SOUTH AFRICA

Cape Town Outperforms Johannesburg, But Expatriates In Both Are Unhappy With Their Jobs

Johannesburg is the world’s worst city for expatriates (50th), while Cape Town ranks in a mediocre 32nd place out of 50 cities.

Cape Town: A Great Place To Make Friends But Not To Improve Your Career

Cape Town ranks 32nd out of 50 cities in the Expat City Ranking 2022 and even makes it into the top 10 of the Ease of Settling In Index (9th). Expatriates describe the local residents as generally friendly (74% happy vs. 66% globally) and find it easy to make friends with them (50% vs. 42% globally). In fact, expatriates in Cape Town are happiest with their social life (1st): 64% rate this factor positively (vs. 56% globally), and 42% are even completely satisfied (vs. 23% globally).

The climate and weather (9th) and the natural environment (6th) are two more factors with ratings among the top 10. However, in the end, Cape Town only ranks 37th in the Quality of Life Index. This is mainly due to expatriates’ dissatisfaction with Travel & Transit (48th) and Safety & Security (46th). They are unhappy with the availability of public transportation (47th), and 39% do not find it easy or safe to get around on foot and/or bicycle (vs. 13% globally). What is more, 38% are worried about their personal safety in general, which is more than four times the global average (9%).

In the Expat Essential Index (23rd), Cape Town ranks among the worst cities in the Admin Topics Subcategory (43rd) but among the best in the Housing Subcategory (8th). In fact, expatriates describe housing as both affordable (41% happy vs. 39% globally) and easy to find (72% vs. 54% globally).

Lastly, Cape Town ranks 44th in the Working Abroad Index, even landing in second-to-last place worldwide in both the Career Prospects

(49th) and the Salary & Job Security (49th) Subcategories. Close to half the expatriates (46%) are unhappy with the local job market (vs. 27% globally), and 20% say that moving to Cape Town has not improved their career prospects (vs. 18% globally). Additionally, they worry about their job security (33% unhappy vs. 20% globally) and rate the state of the economy negatively (51% vs. 17% globally).

Johannesburg: The World’s Worst Expat Destination

Johannesburg comes last (50th) in the Expat City Ranking 2022. It also ends up as the worst city worldwide in the Quality of Life Index (50th). Expatriates are extremely unhappy with the affordability (25% unhappy vs. 15% globally) and availability (39% vs. 17% globally) of public transportation. Close to three in five (59%) do not find it easy and safe to get around by foot and/or bicycle (vs. 13% globally) - 32% even describe it as extremely unsafe, eight times the global average (4%). The city ranks last worldwide for both this factor and personal safety in general: 62% do not feel safe in Johannesburg, compared to 9% globally.

Johannesburg ranks 49th in the Working Abroad Index, only ahead of Istanbul (50th). Expatriates rate the local job market (38% unhappy vs. 27% globally) and their personal career opportunities (29% vs. 22% globally) negatively, and about a quarter (24%) say that moving there has not improved their career prospects (vs. 18% globally). Since expatriates in Johannesburg also tend to be dissatisfied with their job security (34% unhappy vs. 20% globally), the state of the economy (36% vs. 17% globally), and their work-life balance (23% vs. 19% globally), it is no surprise that 24% are unhappy with their job in general (vs. 16% globally).

Interestingly, while only a slightly above average share of expatriates feel they are not paid fairly for their job (22% vs. 20% globally), results in the Personal Finance Index (47th) look much worse. Expatriates are unsatisfied with their personal finances (41% unhappy vs. 21% globally), and 44% say that their disposable household income is not enough to lead a comfortable life (vs. 28% globally). In fact, Johannesburg ranks last worldwide (50th) for both factors.

At least housing is affordable, according to 46% of expatriates (vs. 39% globally), which is one reason why Johannesburg still lands in 36th place in the Expat Essentials Index. On the other hand, expatriates rate the availability of administrative/ government services online negatively (41% unhappy vs. 21% globally), and 34% struggle to open a local bank account (vs. 21% globally).

SPAIN

Valencia places 1st out of 50 in the Expat City

Ranking 2022, also ranking 1st in the Quality of Life Index. Expatriates love the infrastructure for Travel & Transit (3rd): 85% describe public transportation as affordable (vs. 70% globally). Valencia also offers great opportunities for recreational sports (92% happy vs. 75% globally), among other leisure activities.

However, Valencia receives slightly mixed results in the Expat Essentials Index (13th). It does very well in the Housing Subcategory (3rd), even ranking first for affordable housing. But the local bureaucracy is not that easy to deal with: 52% of expatriates rate this factor negatively (vs. 39% globally).

The Working Abroad Index (41st) is by far Valencia’s weakest point. In fact, it places last for Career Prospects (50th): 50% of expatriates rate the local job market negatively (vs. 27% globally), and 30% judge their own career opportunities unfavourably (vs. 22% globally). Overall, just 56% are happy with their job in general, which is below the global average (64%). However, it should be noted that only 8% of respondents actually moved there for work-related reasons, compared to 36% globally. The most popular reasons for moving to Valencia are a better quality of life (23% vs. 7% globally) and the plan to retire abroad (23% vs. 3% globally).

Madrid: Great Leisure Activities And A Welcoming Culture

In the Expat City Ranking 2022, Madrid places 5th out of 50. It performs best in the Quality of Life Index (4th). Expatriates love the climate and weather (88% happy vs. 62% globally) and their travel opportunities (95% vs. 82% globally).

In the Ease of Settling In Index (7th), Madrid also shines, particularly in the Culture & Welcome Subcategory (4th). Expatriates find it easy to get used to the local culture (77% happy vs. 62% globally) and feel welcome (77% vs. 66% globally). Moreover, 71% have a personal support network in Madrid (vs. 59% globally). The city ranks tenth in the Personal Finance Index, which is mainly due to the cost of living (7th). However, only 74% say that their household income is enough or more than enough for a comfortable life, about the same as the global average (72%).

Madrid comes in 20th place in the Expat Essentials Index. It does really well for the affordability of housing (45% happy vs. 39% globally) and the access to high-speed internet (89% vs. 79% globally). But 29% of expatriates are unhappy with the availability of government services online (vs. 21% globally).

Like all the Spanish cities in this ranking, Madrid performs worst in the Working Abroad Index (38th). Among other things, expatriates disagree that the local business culture promotes flat hierarchies (36% unhappy vs. 28% globally) and are worried about their job security (27% vs. 20% globally). 22% find that moving to the city has not improved their career prospects (vs. 18% globally).

Barcelona:

Best Leisure Options

Worldwide, Few Career Prospects

Among the Spanish destinations in the Expat City Ranking, Barcelona (14th) is the only one not featured in the global top 10.

Though Barcelona narrowly misses out on the top 10 in the Quality of Life Index (11th), it does best worldwide for Leisure Options (1st). Expatriates appreciate the city’s culinary variety and dining options (97% happy vs. 77% globally), its culture and nightlife (93% vs. 67% globally), as well as the opportunities for recreational sports (91% vs. 75% globally).

However, in comparison with Valencia (9th) and Madrid (22nd), Barcelona performs worse in the Safety & Security Subcategory (32nd): 78% of expatriates do feel safe there, but that is slightly less than the global average of 81%.

Barcelona scores lower in the Ease of Settling In and Personal Finance Indices than Madrid and Valencia as well (19th in both). Nevertheless, 54% rate the cost of living positively (vs. 45% globally), and 78% find it easy to get used to the local culture (vs. 62% globally). In terms of Local Friendliness (22nd), 67% of expatriates describe the local population as generally friendly towards foreign residents, just about the same as the global average of 65%.

In the Expat Essentials Index, Barcelona comes in a slightly belowaverage 26th place. Local housing seems still affordable (21st), but less so than in Madrid (14th) and Valencia (1st). Again, the Working Abroad Index (37th) is the biggest issue for expatriates, though. For example, 30% of expatriates believe that moving to Barcelona has not improved their career prospects (vs. 18% globally), and 22% do not feel paid fairly for their work (vs. 20% globally). “It is impossible to earn a competitive salary here,” a respondent from Panama complains.

SWITZERLAND

Basel

Basel:

Expatriates Are Satisfied

With Their Finances, Jobs And The Quality of Life

Basel is the best rated out of the four Swiss cities featured in the Expat City Ranking (7th). It does best in the Personal Finance Index (8th), ranking second worldwide for both expatriates’ satisfaction with their financial situation (80% happy vs. 60% globally) and them feeling that their disposable household income is enough to lead a comfortable life abroad (68% have more than enough vs. 45% globally). Basel also lands in a good 14th place in the Expat Essentials Index, which is mainly due to its strong performance in the Admin Topics (7th) and Digital Life (12th) Subcategories. Expatriates are particularly satisfied with the ease of opening a local bank account (76% happy vs. 64% globally), getting high-speed internet access at home (88% vs.

Spanish Cities Offer Expatriates A Great Quality Of Life, But Very Few Career Choices Valencia: Liveable, Friendly And Affordable

Outperforms Lausanne, Zurich And Geneva As The Best City For Expatriates in Switzerland

79% globally), and the unrestricted access to online services (94% vs. 82% globally).

In the Working Abroad Index (14th), Basel ranks first in the Salary & Job Security Subcategory, and 79% of expatriates feel paid fairly for their work (vs. 62% globally). More than four in five (81%) also agree that moving there has improved their career prospects, compared to 60% globally. In the end, Basel is the city with the highest level of overall job satisfaction (1st): 86% rate this factor positively (vs. 64% globally).

The Ease of Settling In Index (42nd) is the only real lowlight about life in Basel: 30% of expatriates describe the local residents as generally unfriendly (vs. 17% globally), and 27% find it hard to get used to the local culture (vs. 19% globally). Maybe this helps to explain why 58% also find it hard to make local friends (vs. 37% globally) - 24% even find it extremely hard (vs. 14% globally).

Lausanne: A High Quality Of Life But Hard To Make Friends

Lausanne performs best in the Quality of Life Index (9th), even ranking first worldwide in the Environment & Climate Subcategory. Expatriates appreciate the natural environment (1st) and the great air quality (2nd). They are also very happy with the availability of green goods and services (89% happy vs. 64% globally), and 83% agree that the government supports policies to protect the environment (vs. 61% globally). Expatriates also feel generally safe in Lausanne (94% happy vs. 81% globally) and find it easy and safe to get around the city by foot and/or bicycle (97% vs. 77% globally). The only real lowlights in this index are the culinary variety and dining options (48th) and the affordability of healthcare (47th).

Expatriates generally consider the local cost of living too high (45th): 72% rate this factor negatively, more than twice the global average (35%). Still, 67% are satisfied with their financial situation (vs. 60% globally), and the city lands in a mediocre 38th place in the Personal Finance Index. However, 75% do feel paid fairly for their work, compared to 62% globally. The city ranks 7th for this factor, 2nd for the state of the economy, and 22nd in the Working Abroad Index overall. In fact, expatriates are happy with their personal career opportunities (66% happy vs. 58% globally) in Lausanne and are satisfied with their job in general (73% vs. 64% globally).

While Lausanne has the best performance out of the Swiss cities featured in the Ease of Settling In Index, it is still only in a mediocre 27th place. Expatriates feel at home in Lausanne (72% happy vs. 62% globally) and have a personal support network there (64% vs. 59% globally), but 48% find it hard to make local friends (vs. 37% globally).

Zurich: Expensive But

Can Still Afford It

Expatriates

Zurich ranks third worldwide in the Quality of Life Index, only beaten by Valencia (1st) and

Copenhagen (2nd). Expatriates are very happy with the Travel & Transit (10th) Subcategory, but even more so with the Environment & Climate (4th). They appreciate the natural environment (99% happy vs. 83% globally), the air quality (93% vs. 65% globally), and the urban environment (81% vs. 67% globally). Additionally, they feel safe in Zurich (93% vs. 81% globally) and are happy with the availability (84% vs. 73% globally) and quality (86% vs. 72% globally) of medical care. More than four in five expatriates in Zurich (81%) say that they can access all the healthcare services they need (vs. 67% globally).

The city also performs quite well in the Working Abroad Index (20th), even ranking first worldwide for the state of the local economy: 94% of expatriates rate this factor positively, compared to 64% globally. They are also happy with the local job market (60% vs. 47% globally) and feel paid fairly for their work (69% happy vs. 62% globally). This might also explain the results in the Personal Finance Index (24th): while the general cost of living is considered too high (65% unhappy vs. 35% globally), 74% are still satisfied with their financial situation (vs. 60% globally).

When it comes to the Expat Essentials Index (24th), expatriates find it easy to pay without cash (97% happy vs. 84% globally) and to deal with the local bureaucracy/ authorities (69% vs. 40% globally). However, housing is hard to find in Zurich (41% unhappy vs. 27% globally), and 63% describe it as unaffordable (vs. 43% globally).

Placing 43rd in the Ease of Settling In Index, Zurich is the worst-rated Swiss city. In fact, it is among the bottom 10 for all three subcategories: Local Friendliness (44th), Finding Friends (43rd), and Culture & Welcome (42nd).

Geneva: The Highest Cost Of Living Worldwide

Geneva performs worst out of the four Swiss cities in the Expat City Ranking 2022. It even ranks last worldwide for the local cost of living (50th): 80% consider it too high, compared to 35% globally - 31% even find it extremely high (vs. 8% globally). While 73% still say that their disposable household income is about enough or more than enough to lead a comfortable life, which is about the same as the global average (72%), the city still ends up in a low 43rd place in the Personal Finance Index. Since housing is not only hard to afford (73% unhappy vs. 43% globally) but also to find (63% vs. 27% globally), Geneva comes 47th out of 50 in the Housing Subcategory. Other than that, the Expat Essentials Index (34th) does not look too bad. Expatriates are, for example, happy with the access to high-speed internet at home (89% happy vs. 79% globally) and find it easy to deal with the local bureaucracy/ authorities (54% vs. 40% globally).

Similar to the other Swiss cities, Geneva does well in the Working Abroad (23rd) and Quality of Life (17th) Indices. It even comes third worldwide in the Safety & Security Subcategory: expatriates are satisfied with

the political stability (89% happy vs. 64% globally) and feel that they can openly express themselves and their opinions (79% vs. 64% globally). They also appreciate the natural environment (96% happy vs. 83% globally), as well as the air quality (80% vs. 65% globally), and 86% believe that the government supports policies to protect the environment (vs. 61% globally). On the downside, Geneva ranks 44th in the Leisure Options Subcategory. While 84% rate the opportunities for recreational sports positively (vs. 75% globally), they are dissatisfied with the culinary variety and dining options (17% unhappy vs. 12% globally), as well as the city’s culture and nightlife (28% vs. 16% globally).

THAILAND

Bangkok Offers Expatriates A Friendly Atmosphere And A Low Cost of Living

Bangkok ranks 6th out of 50 cities in the Expat City Ranking 2022 and 2nd worldwide in the Personal Finance Index. Expatriates are not only happy with the general cost of living (69% vs. 45% globally), but affordability is also a highlight in the Expat Essentials Index (22nd). Housing is both affordable (70% happy vs. 39% globally) and easy to find (85% vs. 54% globally), with Bangkok landing in first place in the Housing Subcategory. On the other hand, expatriates rank the city 42nd in both the Digital Life and the Admin Topics Subcategories.

The Working Abroad Index (39th) is another lowlight, where Bangkok lands among the bottom 10 in the Salary & Job Security (41st), Career Prospects (41st), and Work Culture & Satisfaction (46th) Subcategories. Over one in three expatriates (35%) are unhappy with the local job market (vs. 27% globally), and 46% feel that the local business culture does not promote flat hierarchies or independent work (vs. 28% globally). Luckily, respondents seem to have an easier time in their private life. They describe the local residents as generally friendly (88% vs. 66% globally) and are happy with their social life (73% vs. 56% globally). When asked what he likes most about life in Bangkok, a British expat cites the “Thais’ culture, friendliness, and attitude to living”. It may not be a surprise then that 78% feel at home in Bangkok (vs. 62% globally) and the city ranks fourth in the Ease of Settling In Index.

Lastly, Bangkok comes 39th in the Quality of Life Index, ranking among the worst destinations worldwide for Safety & Security (45th) and Environment & Climate (48th). Expatriates are unhappy with the air quality (67% vs. 19% globally), as well as the urban environment (38% vs. 17% globally), and 43% agree that the government does not support environmentally friendly policies (vs. 18% globally). Regarding their safety, 36% of expatriates are unhappy with the political stability (vs. 15% globally), and 43% feel that they cannot openly express themselves and their opinions (vs. 18% globally).

UAE No Bureaucratic Troubles For Expatriates In Dubai And Abu Dhabi

Dubai: Great For Both Work And Leisure

Dubai ranks 2nd out of 50 in the Expat City Ranking 2022, even coming first worldwide in the Expat Essentials Index. The Admin Topics Subcategory (1st) is a particular highlight, since almost two in three expatriates (66%) report that it is easy to deal with the local bureaucracy/ authorities, compared to only 40% globally. This could be due in part to the fact that most expatriates (88%) are happy with the availability of administrative/government services online (vs. 61% globally). Nearly one in five expatriates (18%) are unhappy with the access they have to online services (such as social media), more than double the global average (7%). In fact, both Dubai and Abu Dhabi rank in the bottom 5 for this factor (46th and 48th, respectively).

The Ease of Settling In Index (8th) is another highlight for Dubai, and the city lands among the top 10 in all three subcategories of the index. Expatriates are happy with their social life (68% happy vs. 56% globally) and feel welcome there (81% vs. 66% globally).

Aside from the great leisure opportunities, expatriates are also pleased with their working life, with Dubai coming sixth in the Working Abroad Index. It ranks fifth in the Work Culture & Satisfaction Subcategory, since 70% of expatriates are happy with their jobs (vs. 64% globally) and 78% report that the local business culture encourages creativity (vs. 51% globally). More than four in five (82%) also feel that moving to Dubai has improved their career prospects (vs. 60% globally). Despite their overall job satisfaction, their income may not be sufficient: over one in three expatriates (34%) say that their disposable household income is not enough to lead a comfortable life there (vs. 28% globally). This is one of the factors that lead to Dubai’s mediocre performance in the Personal Finance Index (28th).

Abu Dhabi: Excellent Healthcare And Worry-Free Bureaucracy

Abu Dhabi ranks 9th out of 50 in the Expat City Ranking 2022. The capital city performs best in the Expat Essentials Index (2nd), placing just behind Dubai. Like in Dubai, expatriates are especially happy with the Admin Topics Subcategory (4th): expatriates find it easy to open a local bank account (74% happy vs. 64% globally) and deal with local bureaucracy (53% vs. 40% globally). What is more, 72% say that it is easy for expatriates to find housing (vs. 54% globally).

However, while Dubai (6th) excels in the Working Abroad Index, Abu Dhabi only ranks midfield (27th). While three in four expatriates in Abu Dhabi (75%) feel that moving there has improved their career prospects (vs. 60% globally), 31% feel paid unfairly for their work (vs. 20% globally). Perhaps it could also be connected to the perceived low pay that the

city places in the bottom 10 for expatriates’ satisfaction with their financial situation (43rd), leading to a below-average ranking in the Personal Finance Index (34th).

UNITED KINGDOM

London Offers Expatriates Great Career Opportunities, But the Costs Are Too High Coming 40th out of 50 in the Expat City Ranking 2022, London narrowly escapes the bottom 10. On the plus side, it ranks 17th in the Working Abroad Index and is even among the top 3 for Career Prospects (3rd): 73% of expatriates in London rate their career opportunities positively (vs. 58% globally), while 78% have improved their career prospects by moving there (vs. 60% globally). “Here, I have better opportunities to achieve my goals,” says a Kenyan expat. However, though most respondents view their jobs as secure (66% happy vs. 59% globally), only 56% feel paid fairly (vs. 62% globally).

Monetary concerns are generally a big issue, with London coming second to last in the Personal Finance Index (49th). Only Vancouver (50th) does worse. Seven out of ten expatriates in London (70%) consider the cost of living too high, twice the global average (35%), and 38% say their disposable income is not enough for a comfortable life (vs. 28% globally).

The financial aspect also affects London’s results in the Housing Subcategory (39th) of the Expat Essentials Index (27th): 80% consider housing in London to be unaffordable (vs. 43% globally). However, the city does well for Digital Life (15th) and Admin Topics (17th). For example, 80% are satisfied with the availability of government services online (vs. 61% globally), and 64% consider it easy to deal with the local authorities (vs. 40% globally).

In the Ease of Settling In Index (32nd), London gets a slightly belowaverage result. On the one hand, it is not too hard for expatriates to get used to the local culture (21st). On the other hand, 30% are unhappy with their social life (vs. 26% globally). Lastly, London also gets sub-par results for many factors in the Quality of Life Index (35th). Those in the Leisure Options Subcategory (17th) are among the exceptions. However, 16% rate their personal safety negatively (vs. 9% globally), 34% describe public transportation as too expensive (vs. 15% globally), and 35% are unhappy with the air quality (vs. 19% globally).

USA

Expatriates Love the Work Culture but Struggle with the Healthcare System in Both NYC and Miami

Miami: Welcoming but Hard to Get Around

Miami ranks 12th out of 50 cities in the Expat City Ranking 2022 and performs best in the Ease of Settling In Index (10th). Expatriates rank the city sixth in the Culture & Welcome Subcategory, where 89% find it easy to get used to the local culture (vs. 62% globally). Only Mexico City (1st)

performs better for this factor. The city also performs well in the Expat Essentials Index (12th). Expatriates report that it is easy to get highspeed internet access at home (4th), pay without cash (6th), and open a local bank account (5th).

The city ranks midfield in the Working Abroad Index (19th), performing best in the Career Prospects (5th) and Work Culture & Satisfaction (7th) Subcategories. Expatriates are particularly happy with their personal career opportunities (75% vs. 58% globally) and feel that the local business culture encourages creativity/thinking outside of the box (75% vs. 51% globally). However, about one in four (24%) are unhappy with their working hours (vs. 17% globally).

Lastly, Miami does not do well in the Personal Finance (37th) and Quality of Life (38th) Indices. The city lands in the bottom 10 of the Travel & Transit Subcategory (43rd). In fact, Miami ranks last worldwide for the availability of public transportation (50th) - 57% of expatriates are dissatisfied with this factor, more than three times the global average (17%). The Health & Well-Being Subcategory (49th) is another major lowlight for Miami; only Dublin (50th) performs worse.

New York City: Expensive with Great Work Opportunities

With New York City coming in 16th place overall, the Working Abroad Index (3rd) is a major highlight for expatriates. They rank the city first worldwide in both the Career Prospects and Work Culture & Satisfaction Subcategories. About four in five expatriates (79%) are happy with the local job market (vs. 47% globally), and 84% are satisfied with their personal career opportunities (vs. 58% globally).

New York City also ranks well in both the Ease of Settling In (16th) and the Expat Essentials (15th) Indices. The Digital Life Subcategory (7th) is another positive point for expatriates: for example, 87% are happy with the ease of getting high-speed internet access at home (vs. 79% globally). On the downside, expatriates encounter difficulties in the Personal Finance Index (42nd). In fact, 58% of expatriates in New York City are unhappy with the cost of living, compared to only 35% globally.

In the Quality of Life Index (36th), the city receives mixed results. Like Miami (49th), New York City (48th) does not please expatriates in the Health & Well-Being Subcategory. Over one in four (26%) say that it is difficult to access all the kinds of healthcare services that they need (vs. 17% globally). Another 15% are concerned about their personal safety (vs. 9% globally). However, while Miami ranks last (50th) for the availability of public transportation, New York City performs much better (31st). Additionally, New York City satisfies expatriates with great culinary & dining options (6th) and its culture & nightlife (8th).

INTERNATIONS

The information for this article has kindly been supplied by InterNations www.internations.org

INTERNATIONAL HR CONSULTANTS

DELOITTE LLP

Stonecutter Court, 1 Stonecutter Street, London, EC4A 4TR

Contact: Danny Taggart

Telephone: +44 (0) 20 7007 1832 Fax: +44 (0) 20 7007 1060

E-mail: dtaggart@deloitte.co.uk Website: www.deloitte.co.uk

Whether you are creating your first international mobility programme for employees or addressing fundamental changes to an existing programme, our International Human Resources team can help. Deloitte provides consulting support that has an appreciation for each company’s size, background and unique cultural environment, aligning your international programme goals with corporate business strategies. Our consultants have developed deep expertise in many fields based on first hand experience with many of the world’s leading organisations: international assignment policy and process design, benchmarking, service delivery modelling, improving vendor management and helping our clients become more compliant and their administration more cost-effective.

RELOCATION ASSOCIATIONS

ASSOCIATION OF RELOCATION PROFESSIONALS (ARP)

9&10 Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4ND

Contact: Tad Zurlinden

Telephone: +44 (0)1379 651 671 Fax: +44 (0)1379 641 940 Email: enquiries@arp-relocation.com Website: www.arp-relocation.com

The ARP is the professional association for the relocation industry in the UK. The ARP’s activities include seminars throughout the year, an annual conference, the publication of an annual Directory of Members and a website, which is updated regularly.

THE EUROPEAN RELOCATION ASSOCIATION (EuRA)

9&10 Diss Business Centre, Dark Lane, Diss, Norfolk, IP21 4ND

Telephone +44 (0)1379 651 671 Fax: +44(0)1379 641 940

E-mail: enquiries@eura-relocation.com Website: www.eura-relocation.com

EuRA is an industry body for Relocation Professionals in both Europe and Worldwide. EuRa have launched The EuRA Quality Seal, the world’s first accreditation programme for relocation providers. This pioneering initiative provides a straight forward, cost effective audit to reflect your company’s excellence in providing relocation services.

SCHOOLS

ACS INTERNATIONAL SCHOOLS

ACS International School Cobham Heywood, Portsmouth Road, Cobham, Surrey, KT11 1BL, England

ACS International School Egham London Road (A30) Egham, Surrey, TW20 0HS, England

ACS International School Hillingdon Hillingdon Court, 108 Vine Lane Hillingdon, Middlesex UB10 0BE, England

ACS International School Doha Al Oyoun Street, Al Gharrafa PO Box 200568, Doha, Qatar

Telephone: 01932 869 744

Email: cobhamadmissions@acs-schools.com Website: www.acs-schools.com

Contact: Dean of Admissions

ACS International Schools were founded in 1967 to serve international and local communities. The schools are non-sectarian and co-educational (day and boarding), enrolling students aged 2 to 18 years. The UK based schools have over 30 years’ experience of teaching the International Baccalaureate, and ACS Doha offers an international and American curriculum.

TASIS THE AMERICAN SCHOOL IN ENGLAND

Coldharbour Lane, Thorpe, Surrey TW20 8TE

Contact: Sarah Travis Telephone: 01932 582316

Email: ukadmissions@tasisengland.org Website www.tasisengland.org

TASIS England's diverse student body includes over 50 nationalities and many in the school community have experienced the challenges of relocation. Along with well-established welcoming programs, families receive ongoing support as they cope with the practical and emotional aspects of their transition to life in the UK. Taught in small classes, students (ages 3–18) benefit from a balance of academics, arts, athletics, activities, and service leadership. Excellent exam results and oneto-one college counselling enable 97% of TASIS graduates to gain acceptance to their first- or second-choice university in the UK, the US, and worldwide.

SERVICED APARTMENTS

THE ASSOCIATION OF SERVICED APARTMENT PROVIDERS (ASAP)

Suite 3, The Business Centre, Innsworth Tech Park, Innsworth Lane, Gloucestershire GL3 1DL

Contact: ASAP Office

Telephone: +44 (0)1452 730452 Email: admin@theasap.org.uk Website: www.theasap.org.uk Twitter: @ASAPThe

LinkedIn: The Association of Serviced Apartment Providers

ASAP is in the industry association representing, promoting and improving the serviced apartment sector. Our 124 members including serviced apartment operators and agents represent in excess of 25,000 serviced apartments in the UK, Europe, USA and Canada. When booking your serviced apartment, look for our Quality Accreditation kitemark which confirms the operator is fully compliant with all the core legal, health and safety practices and means you can book with confidence.

TAXATION

BDO LLP 55 Baker Street, London, W1U 7EU

Contact: Andrew Bailey Telephone: 020 7893 2946 Fax: 020 7893 2418

E-mail: andrew.bailey@bdo.co.uk Website: www.bdo.co.uk

BDO LLP is the award-winning, UK Member Firm of BDO International, the world’s fifth largest accountancy network with more than 1500 offices in 162 countries.

We have a partner-led approach, which delivers the highest quality of service by using short, functional chains of communication to aid decision-making. Clients benefit from our fresh thinking, constructive challenge and practical understanding of the issues they face. Developing strong, personal relationships with our clients is at the forefront of our service approach.

Tax advice is just one of our award-winning services and our expatriate team give practical and direct advice, delivering solutions which suit your needs.

GLOBAL TAX NETWORK LTD

Salisbury House, 29 Finsbury Circus, London, EC2M 5QQ

Contact: Richard Watts-Joyce CTA, ATT Telephone: +44(0) 207 100 2126 Email: rwattsjoyce@gtn.uk Website: www.gtn.uk

Twitter: @GTN_Tax

LinkedIn: www.linkedin.com/company/globaltax-network

Global Tax Network Ltd is the UK member of Global Tax Network (GTN), an international affiliation of professional firms in over 100 countries specialising in global mobility tax consulting. We provide assistance to employers with the tax administration of international assignment programs and private client services to high net worth individuals, non-domiciles, professional sportspersons and entertainers. Our consultants include members of the Association of Taxation Technicians, Chartered Institute of Taxation, and US Enrolled Agents.

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