Payroll and Global Expatriate Services - BDO Germany

Support for the Company during secondments

Checking specific issues that may arise from assigning employees (e.g. establishing permanent establishments, applying of the Außensteuergesetz (AStG) (German foreign tax act)
Creating/reviewing company posting directives
Reviewing/participating in drafting assignment contracts and principles for the tax equalization method for employees
Determining expected tax and social security contributions per employee
Preparing tax equalization calculations
Applying for the necessary certificates for tax and social security purposes (e.g. for remaining in the home social security system, for income tax exemption, income tax deduction features for the employee and residence certificate (‘Ansässigkeitsbescheinigung’))
Advising companies on immigration law issues, immigration assessments and compliance audits (legal advice is provided by our cooperation partner BDO Legal Rechtsanwaltsgesellschaft mbH)

Consultation interviews in the home and host country in order to inform employees about the tax situation during their assignment
Preparing income tax returns in the home and host country (including checking tax assessments, conducting judicial remedies and other correspondence with the tax office)
Consultancy for individual, tax or social security impact of the assignment and/or localization in the home country
Applying for visas and residence permits for employees allowing them to work, as well as residence permits for their dependents (legal advice is provided by our cooperation partner BDO Legal Rechtsanwaltsgesellschaft mbH)

A BDO location as a central point of contact that coordinates global support for the client with the other BDO member firms (on request).

On request, use of web-based software for employee secondment, which documents the current status of all worldwide secondments.

Christian Görges

Certified Tax Advisor, Global Employer Services