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19 January 2023

South Korea implements new COVID-19-related restrictions for travelers arriving from China Mainland, Hong Kong and Macau

Effective 5 January 2023, travelers arriving from China Mainland must take a COVID-19 test prior to departure, and test negative, to be admitted to South Korea. Effective 7 January 2023, this measure was extended to travelers arriving from Macau and Hong Kong. The COVID-19 testing requirement will stay in place for these travelers until 28 February 2023.

A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.

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ATTACHMENT

Full text of Tax Alert

Document ID: 2023-5077

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

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