Global Employer Services
As a result of the ongoing globalisation, internationally operating companies are increasingly seconding employees abroad. In connection with the management of globally active employees, a large number of questions arise in various areas, such as taxation, social security and global remuneration.
Our Global Employer Services (GES) Team supports you in planning and successfully implementing your international secondment programme. So as to respond optimally to your needs and requirements and to offer tailor-made tax services, our team of experts works together with the heads of global mobility programmes as well as with the individual seconded or cross-border employees.
With our access to an international and interdisciplinary network of more than 48,000 people in about 120 countries, we are ideally positioned to assist you in organising and coordinating your mobility programme and, in particular, to ensure that all global tax obligations are met as cost-effectively as possible.
We offer a comprehensive range of mobility services that cover the needs of your company on two levels:
- Satisfied employees
We support the seconded employees during their entire international assignment - from the planning of the secondment to the successful reintegration of the employees into your company - in various areas, for example with calculations of the expected and actual tax burden according to the terms of secondment, with the taxation of the income in Germany and abroad, with the preparation of tax returns and much more.
- Managment of secondment programme
Our Global Employer Services plan and support your international secondment programme from its inception through to any changes and adjustments that may be required to keep the programme competitive, to take changes in global tax issues and other aspects into account, and to keep the programme aligned with your company’s development and requirements.
Services for your internationally seconded employees
- Advising the seconded employees before the secondment and after their arrival to inform them about the tax and social security systems in the host country and to explain the tax implications of the secondment in the home and host country
- Advising the seconded employees with regard to the best personal tax planning measures for them
- Support in obtaining a tax identification number in the host country
- Tax registration as an employer and communication with the tax authorities in the host country
- Preparation of income tax returns in the home and host countries for your seconded employees during the period of secondment
- Calculation of the expected actual and/or hypothetical tax burden of the employees and their net salary
- Implementation of tax equalisation/tax protection calculations
- Preparation of forms for tax deduction at source in order to avoid or reduce possible source tax burdens
- Personal tax consultation with your employees (exit / entrance meetings)
- Global tax planning for the period after the end of the international assignment
- Tax planning advice on individual remuneration components, for example salary splits, severance payments and stock options
Services for your global mobility management
- Support in the planning and organisation of international personnel assignments especially to avoid tax and social security risks
- Calculation of the secondment costs, including the tax costs in the home and host countries, to prepare the company budget
- Global planning of income tax and social security contributions to minimise the additional (tax) costs associated with each assignment
- Support in dealing with the social security law requirements and in applying for certificates of secondment for social security purposes (A1 or similar)
- Advice on the optimal structuring of remuneration components
- Preparation of salary statements with international reference, including tax distribution between the home and host country
- Preparation and verification of the tax protection and tax equalisation calculations and support in their implementation
- Assessment of the (wage) tax effects of existing or planned cross-border employee assignments