Peru - Special considerations for short-term assignments

Special considerations for short-term assignments

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments? 

No, the general rules apply.

Payroll considerations

Are there special payroll considerations for short-term assignments? 

No, the general rules apply

Taxable income

What income will be taxed during short-term assignments? 

Peruvian-source income will be taxed (because the individual will be a non-resident one). 

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Peru? 

No additional considerations. 

© 2016 Grellaud y Luque, Abogados S.C.R.L., a Peru partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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