Contents
Income tax for cross-border activities of Employees
- Unlimited and limited tax liability of the: employee.
- Double taxation agreements: Basic scheme incl. definition of the country of residence and country of activity.
- Specific regulations for assignments of Employees abroad.
- 183-day rule, economic employer concept, permanent establishment cases.
- Special provisions for special employee groups.
- Avoidance of double taxation and reversion clauses.
- Special features for non-DBA countries, foreign activity decree.
Wage tax for cross-border activities of Employees
- Income tax withholding obligations and their challenges.
- Wage tax applications and their legal consequences.
- Determination of tax-free and taxable wages.
- Examples of the allocation of certain salary components.
Processes and documentation for cross-border activities of Employees
- Avoidance of risks through coordination in the organizational area.
- Contracts with the employees.
- Contracts between the companies.
Learning environment
In your online learning environment, you will find useful information, downloads and extra services for this qualification measure after you have registered.
Your benefit
Get practical information,
- how to classify the international assignment of employees in corporate taxation,
- how to distinguish between (intra-group) hiring out of employees or posting, provision of a service and permanent establishment cases,
- how to identify a posting from a transfer pricing perspective,
- how to avoid permanent establishments abroad,
- what influence double taxation agreements have,
- in which country you have to pay tax on your Employees ' salaries,
- which regulations on the distribution of wages in payroll accounting must be observed.
Methods
Lecture, practical examples, exercises, practical guide.
Recommended for
The training is primarily aimed at Employees from the HR and payroll departments who are involved in international personnel deployment as well as Employees from the legal and tax departments, managing directors and managers of internationally operating companies.
Further recommendations for "International taxation of expatriates"
Attendees comments
"Good structure, good instructor, learning materials sent in advance, professional and up-to-date, small group, interaction is also possible online!"

"Very good planning (also online), good training content, good speakers."

"I can recommend the training due to the excellent presentation style of the speaker. The content was very well prepared and all questions were answered at all times. I have rarely experienced such an interestingly prepared event!"

Seminar evaluation for "International taxation of expatriates"







4398
Start dates and details
Thursday, 28.08.2025
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.

Monday, 20.10.2025
09:00 am - 5:00 pm
Tuesday, 13.01.2026
09:00 am - 5:00 pm
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.