The attorneys and tax consultants of HEUSER RECHT UND STEUERN specialize in drafting and handling international employee transfer. Their expertise covers 150 countries.
The firm's professional competence in this field results from the various experiences of its lawyers in business and administration.
Achim Heuser has attracted attention with several publications, such as: 'Foreign Assignment and Employment of Foreign Workers', 'Foreign Assignment of German Employees', 'The Professional Drafting of Assignment Contracts', and 'Expats in China' etc.
Since 1993, Achim Heuser is a lecturer on these topics at congresses, conventions and seminars frequently.
The firm advises german companies which delegate employees abroad as well as non-German companies that want to send staff to Germany.
We also provide so-called Third Country Nationals with the special services and consulting they need.
The collaboration and partnership with experts on fields apart from human resources and law allows us to develop individual one-stop solutions for our clients.
Our colleagues are multi-lingual and qualified.
The communication process between firm and client is reliable and efficient considering time management. The use of state-of-the-art technologies ensures a personal and individual interchange.
The high standards we set ourselves are reflected in a continious controlling. Our clients gain a significant relief.
The organization of international assignments, delegations and localisations is a demanding task. The challenge is the complexity of the regulatory affairs. The legal specifics require a diligent solution that is customized for each individual case. In addition to the contract, there are other duties to provide information. Legal certainty can only be obtained with a professional consultant.
The different forms and structurings of a global employment must be consistently regulated.
The contract should comprise insurance and tax specifics of the individual case.
The handling and administration of international employment contracts require numerous individual measures and specific expertise.
Often, country-specific legal requirements must be observed and implemented in order to avoid liability.
A particular liability risk arises when employees are employed abroad. The German social insurance status changes with cross-border activities in one or more countries. The characteristics of bilateral social security agreements have an effect, same as foreign social security systems with their own requirements.
Generally, expatriates want the same kind of social insurance protection they would have in Germany. Otherwise, they would be worse off abroad in terms of social security.
Social security provides a wide field of liability in the event of gaps being overlooked or conflicts arising.
In many cases, the benefits provided by social security institutions abroad are not sufficient. Then the protection should be completed by complementary or substituting solutions.
Working abroad is associated with numerous risks that did not even exist before. The existing insurance cover should be adapted.
Damages arising abroad can be expensive. Prosecution is hampered because of the distance.
Working in another country, the right of taxation moves to the state of employment, depending on the duration of stay and the regulations of residence. Consequently, the unfamiliar specifities of the national income tax law apply, which can change the amount of net disposable income. A net salary determination is necessary.
Due to more complex regulation mechanisms also at the international level, tax returns are mandatory in the home country and abroad. This requires local expert support that can be provided.
When returning to Germany, proof of proper taxation of income abroad is presently required in many cases.
An individual tax strategy can therefore be very useful. Especially as foreign tax systems can also provide benefits.
Every state controls its labour market these days. Working in another country requires a work permit. The issuing of a work permit presupposes an application. The country-specific requirements must be met. Every state is entitled to expel people who do not have a work permit. This applies to all professions and ranks.
Apart from that, residence is often also subject to the granting of a corresponding permit.
In many cases, the special licensing requirements for accompanying family members escape notice.
Entry formalities must be clarified in good time, they can be bureaucratic and critical. An expert handling is therefore recommended
The works council has co-determination rights in the area of employee transfer. In many cases, a lack of knowledge leads to surprising claims being made or personnel measures not being implemented.
The works council has co-determination rights, some of which are enforceable. Often the conciliation office is called.
In most cases, individual personnel measures or the principles of remuneration become the stumbling block.
The high demands on design, handling and support of international employee assignments often cause a search for a competent and professional service provider who responsibly assumes these tasks. Hence, an experienced outsourcing partner is required.
HEUSER & COLLEGEN undertakes a complete support program for foreign employees concerning the outsourcing. The aim is to relieve the human resources department or the management and to support the expatriates in an action-oriented manner.
It does not make sense to build up and maintain this special know-how separately in every company. It may be more sensible and economical to involve external service providers in the process.
In other cases, in-house employees are hired for these services. You then perform a service, which is remunerated for other group companies. In this case, shared services and possibly also profit centers are interesting.
Practical solutions, legal advantages, tax models or development strategies often lead to the idea of outsourcing internationally active employees to service companies based in another country.
There are industry- and employee-specific models.
Other legal statutes open up design potentials that would not be possible under German law.
Occupational pension provision has become an important component of private provision for many. It is based on German law and in some cases also on the applicability of German tax law.
Working abroad can lead to an interruption in the build-up of old-age provision. Both the employee and the company need solutions in these cases to create a balance. Otherwise there will be a supply gap and thus a liability risk.
Our services:
Most companies today have a guideline for the international assignment of employees. This is in line with the high standards of internationalization. However, the motivation for creating a policy can vary greatly. In many cases there is also a motivation bundle.
Ensuring equal treatment of employees in a company is an important legal argument.
If regulations are properly distributed between the Treaty and the Directive, administrative simplification can be achieved.
The information value of a guideline for employees should not be underestimated. Employee transfer is a complex process.
In addition, it can clarify the status that the company assesses for an international assignment.
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