Expat tax and global mobility services
Our experienced local team of tax advisers, payroll and labour-law consultants, backed up by a strong international network, will guide you through the complex agenda of cross-border mobility of employees and expats, that requires the deep knowledge of local and international legislation in the areas of individual taxation, social security, payroll, labour law, as well as best practices when it comes to providing the necessary administrative tasks to ensure compliance with local statutory obligations. Non-compliance may lead to severe consequences not only limited to financial penalties.
Reviewing the expat tax program of your company should provide answers to the following questions: is your company fully compliant with statutory requirements on individual tax, social security and local payroll reporting of your foreign employees? Does the set-up mitigate your risk of being exposed to inspections by the local authorities in the area of cross-border mobility of your employees?
A thorough strategic planning is required for the correct set-up of expat employment, as well as any work activity of the employee in a foreign country. The employer is the one to bear the responsibility for a correct evaluation of the tax residency of the employee, place of work, time spent working abroad and conditions of the work abroad. These points imply additional questions regarding the risk of permanent establishment and especially tax or social security obligations. Once these are clarified, the other demanding task is to follow the statutory requirements and filing obligations of the respective country.
Our tax, payroll and labour law experts will help you – as an expat or an employer – to obtain appropriate professional international tax consulting, advisory related to global mobility and effectively address the following cross-border mobility and international secondment matters.
Tax overview for global mobility
Tax residency, personal income tax, social security and health insurance, penalties: check the conditions for cross-border employment in Bulgaria, China, Cyprus, the Czech Republic, Estonia, Greece, Hungary, Italy, Norway, Poland, Portugal, Romania, Slovakia and Turkey.
Expat and employer tax compliance and advisory
- Creation and set-up of the tax-efficient employment structures for non-residents
- Planning and optimization of the tax obligations of employees and their employers
- Evaluation of the tax filing requirements of the home country and the foreign country
- Impact of the OECD models, international tax treaties and social security regulations
- Dealing with implications related to the tax residency, employment income definition, tax exemptions etc.
- Evaluation of other potential implications related to the existence of a permanent establishment, 183 days of presence, dependant agent etc.
- Tax registrations and application for local tax ID number
- Compliance with the statutory social security and health insurance requirements
- Preparation and filing of tax returns for expats
- Representation in communication with the local tax offices and other authorities
Expat payroll and HR administration
- Full-range payroll calculation and HR administration services for expats
- Statutory compliance related to payroll taxation, social security and health insurance
- Consultancy on the most suitable tax, social security and health insurance schemes
Labour-law and employment related advisory
- Preparation of employment documentation, contracts and agreements on work performance
- Full-range labour-law consultancy on any matter related to the employment of expats
Other administrative tasks related to relocation
- Obtaining work permits to perform employment activities
- Application for visa, stay permits, residence permits and registration certificates
- Dealing with the local authorities and offices for foreigners
Contact us to find out more about how we can help you to manage your cross-border mobility risks!