Secondment of employees from Germany to other countries
Secondment of employees from Germany to other countries
Plan the secondment of employees in good time to avoid double taxation
Check the consequences of the posting in terms of tax and social security law in your home country and in the country to which you wish to post your employee. You may need to submit applications such as form A1. Or you as an employer must register in accordance with the AÜG (Temporary Employment Act). Check in advance which taxation right the destination country has and whether there is actually double taxation. Prior structuring can avoid double taxation if necessary. As a rule, you will have to compensate the employee for the increased workload. We therefore recommend that you have advance calculations carried out.
Tax deregistration in your home country? Can be useful - must be checked
If you are planning to relocate employees permanently, they should check whether it is sensible and feasible to deregister (for tax purposes) in their home country in order to avoid unlimited tax liability in Germany. Contracts should be examined for tax consequences. The posted employee may have to carry out an income tax assessment in the other country or register there. They need a competent contact person who speaks the same language and corresponds with the tax advisor in their home country. In these and similar cases, companies that want to post employees or work for posted employees will find the right contact person in us. If required, we will be happy to recommend suitable experts abroad or clarify all questions directly with them for you.
