Assignment of employees abroad: Law and taxes

Drafting employment law contracts

• Choice of law and place of jurisdiction.
• Transfer and recall clause.
• References to court decisions on problematic contractual clauses.
• EU labor law regulations to be observed.

Options under social security law

• Reducing the costs of foreign assignments by planning social security contributions.
• Can the German social security obligation be maintained at the employee's request?
• Presentation of EU and agreement regulations based on case studies.
• What is the significance of international issues in tax audits?
• What voluntary insurance options are there?

Co-determination rights of the works council for foreign assignments

Tax law aspects

• Classification of the international deployment of employees in corporate taxation.
• In which state are salaries taxable?
• Personal tax liability of the:employee.
• Unlimited - limited tax liability, domicile, habitual residence.
• Double taxation agreements:
  Basic scheme of DTAs, country of residence - source country, tie-breaker article, credit method, exemption method, fall-back clauses.
• DBA for salary income:
  Special provisions for special groups of employees.
  183-day rule.
  Economic employer concept.
• Wage tax liability/applications for exemption.