Immigration News: Mauritius exempts event planners from 15% VAT; Denmark new work permit rules; Oman suspends visitor-to-employment visas

Mauritius has exempted event planners from across the world from paying 15% VAT on accommodation charges through their stay in the country for personal and professional events, for 50 or more visitors, over a minimum three nights. (Photo: Xavier Coiffic via Unsplash)

Mauritius has exempted event planners from across the world from paying 15 per cent VAT (Value Added Tax) on their hotel room charges through their stay in the country for events like business meetings, conferences, or weddings organised by planners in Mauritius. The event should be attended by 50 or more visitors from abroad, and visitors must stay for a minimum three nights in a hotel in Mauritius.

Alcoholic drinks are not included in hotel room charges. Any additional accommodation cost incurred by visitors extending their stay beyond the event date for personal reasons will not qualify for exemption.

To be eligible for the scheme, the event planner must ensure that each of his 50 or more visitors/guests hold a foreign passport and a valid ticket for travel by air or sea to a foreign airport or port.

The Finance (Miscellaneous Provisions) Act 2023 has introduced the MICE VAT

Exemption Scheme, which replaces the MICE VAT Refund Scheme. Under the new scheme, an event organiser (local or foreign) may apply with the Economic Development Board (EDB) for exemption of VAT in respect of accommodation costs incurred during an event held in Mauritius subject to these terms and conditions:

• the event (business meeting, conference, or wedding) should be attended by 50 or more visitors from abroad; and
• visitors stay for a minimum of 3 nights in a hotel in Mauritius.

“With the implementation of this scheme, we hope Mauritius becomes the preferred destination for event planners across India to celebrate both their professional and personal milestones against the stunning Mauritian backdrop,” says Arvind Bundhun, director, Mauritius Tourism Promotion Authority’s (MTPA).

Denmark’s new rules for exemption from requirement of a work permit

New rules make it possible for foreign employees in affiliated companies to work in Denmark for shorter periods of time without a work permit, according to a statement on the official website of Denmark Immigration.

Effective November 17, 2023, the new rules mean that if you are a foreigner (third country national), you can in some cases work for shorter periods of time in Denmark without a residence and work permit.

According to the new rules, it is possible to work in the company in Denmark for two separate working periods of 15 consecutive working days within a period of 180 days. This means that the employee in total can work 30 days in Denmark without a work permit. However, it is a requirement that the employee leaves Denmark for a minimum of 14 days between the two periods. The calculation of the 180 days is a rolling calculation, and it is the days previous to the stay that is included in the calculation.

It is a prerequisite that the person is employed in a company established abroad that is affiliated with a company established in Denmark. The company in Denmark must have at least 50 employees (full-time or part-time).

Furthermore, it is required that the worker can enter and legally stay in Denmark, either as a citizen of a visa-free country or because you have been issued a visa for the purpose of using the new rule on exemption.

Within certain industries, the new rule only applies for management work or work that requires knowledge at the highest or intermediate level; these industries are: construction, agriculture, forestry and horticulture, cleaning (including window cleaning), hotel and catering as well as the carriage of goods by road.

Oman suspends conversion of visitor to employment visas while in the country

Effective October 31, 2023, the Royal Oman Police (ROP) has announced that foreigners with a visitor visa will have to leave the country in order to apply for an employment visa. The new rule applies to all types of visitor visas, including those issued for tourism purposes and express visitor visas, according to a statement by the ROP.

Before this new rule was promulgated, foreigners holding visitor visas could convert their visitor visa information into an employment visa while still being in the country.

It may be noted that Muscat, Oman’s capital, has jumped eight places in the 2023 Global Cities Index (GCI), which seeks to quantify the extent to which a city can attract, retain, and generate global flows of capital, people, and ideas.

Ranked 118th in the world, Muscat performs best in the human capital dimension (96th), followed by political engagement (87th), business activity (122nd), cultural experience (131st), and information exchange (146th).