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.