Global Expatriate Services

It is nice to be far away

Today globally active companies are faced with an increasing complexity of crossborder taxation matters.

In your role as an employer you are under the obligation of complying with the national rules and regulations in the tax, social security and labour legislation in the respective sending country.

Your employees seconded abroad are subject to increasingly stricter burdens of proof due to the national subject-to-tax clauses as soon as the right to tax a part of the earned income passes on to the foreign country.

As a result of more intensive cross-border cooperation of the financial authorities the correct taxation of seconded employees has become an enormous tax challenge.

For you it is of importance to use resources in the best possible way and to create synergies at the international level. There should not be any obstacles to the world-wide exchange of your specialists and the optimum use of their know-how.

Our services at a glance

Consulting services for companies

  • Adaptation of existing payroll and HR processes to secondments
  • Development and review of secondment guidelines
  • Design of tax equalisation models (e.g. tax equalisation, tax protection, etc.)
  • Identification of income tax issues (e.g. permanent establishments, Transfer Pricing, VAT) 
  • Training and support of the sending personnel departments
  • Calculation, allocation and deductibility of secondment costs
  • Implementation and administration of tax pool systems
  • Design of special cases (e.g. split payroll, dual contract, tax planning concepts, semi-retirement schemes for stays abroad, etc.)

Advice for the seconded employees

  • Arrival and exit interviews for tax optimization before, during and after the secondment
  • Preparation income tax returns in the relevant countries
  • Calculation of tax disadvantage (e.g. tax equalization, tax protection, etc.)
  • Filing of objections and other legal remedies as well as conducting appeal procedures

Advice on labour and social security legislation

  • Assistance with secondment agreements and dual contracts
  • Application for residence and work permits
  • Advice on cross-border social security issues
  • Application for secondment certificates (E101 form]
  • Applications for the reimbursement of employees‘ contributions to the foreign social security scheme

Our service approach

We are absolutely convinced that well-functioning and legally verified secondment processes can only be ensured if the personnel and tax departments are in a position to act in a timely and coordinated way. Our tax specialists working in the area of Global Expatriate Service are therefore in close contact with the inter­national personnel and tax departments of our clients as well as the seconded employees.

In our opinion the particular strength of this integrated service approach can above-all be seen in the following areas:

  • Optimization of the personal tax situation of your seconded employees taking into consideration the legal framework conditions
  • Defending your entrepreneurial interests while meeting the obligations of your company at international level

Our consultants in this field have gained many years of experience working at inter­national consulting firms and corporate tax and personnel departments making them familiar with the mentality and the methods of companies. As a result, our recommen­dations are not only clear and easily comprehended but also practical. We give ad­vice and support in all issues relating to labour and social security legislation, which might arise in connection with secondment processes.

Pambos Chrysanthou

Tel: +357 22 028700
Fax: +357 22 028709

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