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China: Individual Income Tax in China

The last substantial overhaul of the PRC Individual Income Tax Law (“IIT Law“) and related implementing regulations and other related measures became effective as of 1 January 2019. Some changes were provided to only be gradually phased in during a transitional period lasting until 31 December 2021 (“Transitional Period”). With the expiration of the Transitional Period by end of 2021, employers and employees need to review their labour and payroll processes to ensure compliance with IIT legislation also after the Transitional Period ended. Likewise, they shall monitor new IIT-related measures which are expected to be published in the near future to deal with certain changes occurring after the Transitional Period ended.


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China Individiual Income Tax 2021_BEITEN BURKHARDT.pdf

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Experts

Susanne_Rademacher_BEITEN_BURKHARDT

Susanne Rademacher

Lawyer

Partner

Simon_Henke_Experte_BEITEN_BURKHARDT

Simon Henke

Lawyer, LL.M.

Corinna_Li_Experte_BEITEN_BURKHARDT

Corinna Li

Legal Consultant, LL.B., LL.M.

Kelly_Tang_Experte_BEITEN_BURKHARDT

Kelly Tang

Legal Consultant, LL.B., LL.M.

Dr_Jenna_Wang-Metzner_Experte_BEITEN_BURKHARDT

Dr Jenna Wang-Metzner

Legal Consultant

Partner