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Bermuda: Offshore Legal and Tax Regimes

Taxation of Foreign Employees of Offshore Operations

This section refers to the taxation of foreign employees in Bermuda. See Personal Taxation for the general principles of individual taxation in Bermuda, which also apply to the resident employees of non-resident entities. There is in fact no distinction between the employees of resident or non-resident operations. Most types of compensation and benefit paid to employees are subject to the payroll tax, which is the only significant tax for individuals; there are no special privileges or exemptions for expatriate workers.



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