China Annual Individual Income Tax Reconciliation (ATR) for 2024 – Time to Prepare the Filing and Considerations for Chinese and Expatriates

In 2025, an increasing number of foreign-invested companies are exploring market opportunities both within and beyond China. Against this backdrop, it is crucial for individual taxpayers in China to prepare for the Annual Individual Income Tax Reconciliation (ATR) for 2024. Additionally, Chinese who are working abroad should also be aware of the related requirements of this filing obligation specific to this type of employees.

Given the mandatory nature of this requirement, accuracy in navigating the process is crucial. Failure to do so can lead to time-consuming procedures, administrative penalties, and potential impacts on future employment opportunities for returning foreign employees. Therefore, a clear understanding of ATR filing requirements is essential.

In this webinar, our tax expert Janice Dong, Manager from the International Payroll & Tax team, will help attendees understand the ins and outs of the ATR and determine whether they meet the requirements to file in 2024 based on current regulations. Several case studies will also be reviewed to provide real-life examples.

Key Topics:

• Overview of the ATR 2024
• Key points of ATR filing requirements
• Special points for Chinese individuals working abroad
• Q&A

This webinar is FREE of charge.

For any questions or concerns, please contact Freda CHEN, at freda.chen@dezshira.com. We look forward to having you join us in this webinar, and answering any questions you might have on the subject.