The cross-border relocation of employees and their employment abroad is becoming more common as a result of the growing internationalisation of companies. The diversity of national regulations, however, means that each and every relocation needs to be considered on an individual basis, while the (personal and professional) needs of the persons involved must also be taken into account.
In the planning and implementation of relocations, particular attention must be paid by the company sending the employee, the employee being sent and the company to which the employee is being sent. Every relocation – in seeking to balance the interests of all parties, while also taking into account the legal possibilities to reduce tax and (social) contributions – should be tailored to the individual in question.
TPA will advise you on the following issues which are to be observed in and between the countries in question: