International taxation for expatriates
Taxing employees correctly for cross-border activities
4.7
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 the deployment 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 training course once you have registered.
Your benefit
Get practical information, ...
- how you classify the international assignment of employees in corporate taxation,
- how you differentiate between (intra-group) employee leasing or secondment, provision of a service and permanent establishment cases,
- how you 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.
- Customized training courses
- Direct application in practice
- Efficient use of time and resources
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Start dates and details
Tuesday, 19.05.2026
09:00 am - 5:00 pm
Thursday, 22.10.2026
09:00 am - 5:00 pm
Training is guaranteed to take place- one joint lunch per full seminar day,
- Catering during breaks and
- extensive working documents.
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