Across Borders – Your Weekly Expat Briefing
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Around The World 🗺️
Celtic World
Before Rome, before the Vikings - in the Celtic world, 1st November was New Year’s Day. The harvest was in, the moon had waned, and the long dark nights began - winter was coming.
These ancient lands included modern day Great Britain, Ireland, Brittany (France) & Islands.
Their new year’s festival, Samhain, later evolved into Halloween, marking the end of harvest and the start of the darker half of the year. Interestingly, the UK paper tax return deadline is still the end of the old year: 31 October.
ProACT Sam Says
Happy new year. Winter is coming. Party hard. And hopefully Sir Keir is let out to enjoy a pig roast. If you need help with your UK tax return, ProACT can make sure yours goes off with a bang before January 2026.
France eyes US-style tax regime for expatriates
France’s finance ministry is advancing a proposal to impose a US-style “global tax” on high-earning French nationals who move abroad - effectively obliging them to remain taxable in France for years after departure.
ProACT Sam Says
For French expats this signals a major shift. Tax mobility is increasingly under threat: moving away does not guarantee leaving the tax net behind. Now is the time to review where you hold residence, how long you’ve been abroad and what legacy liabilities may follow you.
Netherlands tightens its “30% ruling” for expatriates
Netherlands’ long-standing “30 % ruling” – a favourable tax regime for inbound skilled workers – is undergoing material changes in 2024-2027. Among the adjustments: a cap on salary to which the allowance applies, and the maximum tax-free portion dropping from 30 % to 27 % as of 2027.
ProACT Sam Says
For mobile professionals considering the Netherlands as a base: the advantage is eroding. While still attractive, the regime’s long-term benefits are now shorter and stricter. Structures built assuming “5 years of full benefit” now need re-calibration and exit-planning.
Portugal to reintroduce tax break for skilled foreigners, but exclude retired expats
Portugal’s new centre-right government plans to reinstate a generous tax incentive to attract foreign professionals - but explicitly exclude wealthy pensioners and passive-income expats from benefiting.
ProACT Sam Says
For high-net-worth movers eyeing Portugal: the door is open - but not for passive income/pension flows. The “skilled foreigner” hook means active income counts; passive wealth might be left out. Incentives remain conditional and subject to political change - urgency and planning again matter.
Thailand revises foreign-income tax rules for residents and digital nomads
Thailand has amended its tax treatment of foreign-sourced income: from 1 Jan 2024 the rule is that foreign income remitted into Thailand by a resident may be taxed — regardless of when it was earned.
In a draft proposal (2025) the Thai Revenue Department is offering a grace period: foreign income earned in the same or preceding year and remitted within the window might avoid tax.
ProACT Sam Says
Thailand remains a strong lifestyle destination for expats and digital-nomads - but its tax rules are now less predictable. If you’re planning to earn foreign income and bring it into Thailand, the timing matters: the risk of surprise taxation has increased. Structure your residence, remittance timing, and income-origin documentation accordingly.
Malaysia maintains foreign-income exemption for residents (with caveats)
Malaysia continues to allow tax residents to be exempt from tax on foreign-sourced income received in Malaysia (for certain incomes) until 2036, subject to rules.
However, conditions apply: foreign income must generally be taxed at origin or meet other criteria; the rule focuses on income types and resident status.
ProACT Sam Says
Malaysia retains appeal for cross-border professionals thanks to favourable treatment of certain foreign earnings - but don’t assume “zero tax forever”. Residency status, source of income and remittance patterns determine benefit. Given global tax-transparency trends, even jurisdictions previously “safe” may tighten. Build an exit or review strategy.
Deadlines
31 December 2025
2nd & final instalment of 2025 Provisional Tax
Payment for Special Contribution for Defence for last 6 months of 2025
31 January 2026
2024/25 UK Tax Return Deadline
Learn more about our Tax Return Service for expatriates
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