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International staff assignments are daily practice for global companies. Depending on the purpose of the assignment they can reach from a few months, that an employee spends e. g. in the German subsidiary of a U.S. company supporting a controlling project, up to several years, when for example a CEO position in the Chinese branch is to be filled.
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It also happens that the employee is working at the same time for his company at home as well as abroad. In this context complex tax, social security and labor law issues do arise – both for the company and for the individual employee and his family. Starting with the selection of the most suitable candidate for the position abroad, the design of remuneration components, up to the question whether the employee is accompanied by his family for long-term postings abroad; or if assistance is needed, among other things, for obtaining visas, work permits and for health and social security issues. Not to mention the tax office claiming the tax return at home and in the host country.
All these activities and issues cost a lot of your Company‘s and your employee‘s time and energy – which is lacking ultimately for your core business. Mazars takes care of you and your staff in a personal and pragmatical way so that your staff can concentrate on the essentials. This is important to us.
Our approach – what we can do for you
MAZARS accompanies the entire process of staff assignment with an experienced and internationally closely integrated team – in any country in which you need our support. Our consulting experience shows clearly that it is important to develop already in the planning phase together with you legally reliable and pragmatic solutions for projects at home and abroad. The better the entire staff assignment is prepared and supervised from the initial planning until the return, the more successful it will be – and that is a benefit to all parties.
Through the global presence of the MAZARS Group in more than 70 countries, we provide to our clients cross-border solutions without friction losses. And in many countries of your interest, we can also do this in German through our German Desk approach. By our uniform standards and procedures (e.g. IT) in our global collaboration, you benefit from our effective processes.
We support employers in particular with
- the planning and design of international staff assignments, in particular to avoid tax and social security risks
- the effective coordination of international staff assignments
- the creation and validation of posting guidelines and the necessary documentation in accordance with the relevant regulations
- the amendment of employment contracts, the preparation of posting contracts and the preparation of contracts between group companies
- the optimal design of remuneration components
- the preparation of payrolls in an international context, including the tax sharing between home and host country (so-called salary split)
- the application for certificates of posting for social security purposes (A1 or similar).
We support employees in particular with
- counselling meetings before and after the end of international assignments, to make them familiar with the tax situation
- the preparation of income tax returns in the home and host country
- the review of tax assessments and the conducting of appeal procedures
- the communication with the tax authorities in their home and host countries, including the tax registration in the host country
- the elaboration of tax equalization calculations in order to regulate the employee’s tax situation as if he had remained in the home country (tax protection).
Do you have questions or need further information?
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Whether capital market oriented international group, owner managed business or high net worth individual; whether domestic or international activities – tax issues are a decisive factor for all business transactions. Therefore it is our ambition to develop optimized tax strategies in order to achieve a long-term and sustainable reduction of your tax burden.
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Global Mobility Services
International staff assignments are a daily practice for global companies. Depending on the purpose of the assignment, the duration for employees can last from a few months to several years. Staff assigned to foreign host countries as well as staff commuting between home and host country for project work need a team of highly experienced advisors when it comes to immigration, social security, payroll and income tax matters.