Coffee & Consulting: Global employee mobility

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Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps, 13 January 2025
4 steps to take
1. Examination of the Global Mobility Programs
2. Assessment of the tax and social security compliance
3. Payroll reporting requirements
4. Minimising tax authority reviews on an individual as well as corporate tax level

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Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps, 13 January 2025
Step 1: Global Mobility Progams
• Strategy:
• Targets
• Different groups with different needs
• Policies / Guidelines
• Agreements / Contracts

Step 2: Tax and social security compliance
• Home and host country tax filing requirements
• Tax support
• Usage of double tax treaty reliefs
• Tax equalisation model
• Coordination of assignees taxes
• Global equity tax planning
• Home and host country social security liability
• Request of A1 / CoC (Certificate of Coverage)
• Review exemption possibilities and the insurance branches
• Coordination of assignees social security contributions and benefits
• Global insurance products e.g. international health insurance
• Tracking tools / processes
Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps, 13 January 2025
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Step 3: Payroll reporting requirements
• Home and host country withholding requirements
• Assessment of expenses and reimbursements or payments to the
assignee from a tax and social security point of view
• Assessment of employer contributions
• Gross-up calculations
• Employee equity
• Compensation elements not always in the same way social security
and tax implications
• Salary certificates
• Different reporting periods Tax years
Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps, 13 January 2025
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Step 4: Minimising external reviews
• Documentations of expenses and reimbursements or payments
• A1 / CoC certificates
• Payslip from the other country in case host and home country payroll
• Employment contract and assignment letter
• Documentation of internal charging of cost
• Transfer pricing documentation
Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps, 13 January 2025
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COPYRIGHT © CONVINUS
Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps, 13 January 2025
Additional aspects
• Tax-efficient employment structures vs. administration
• External support
• Co-coordination between home and host country
• Set-up of payroll
• Global tracking and administration
• Tool / Digitalisation
• Data protection
• Risk appetite

Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps
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Disclaimer
The content of this presentation is for general guidance only
and should by no means be used as a substitute for an
individual consultation with professional accounting, tax, legal
or other competent advisers. While we have made every
attempt to ensure that the information delivered with this
presentation has been obtained from reliable sources,
CONVINUS is not responsible for any errors or omissions, or for
the results obtained from the use of this information. The
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Coffee & Consulting: Global employee mobility: Tax and social security compliance in 4 steps
COPYRIGHT © CONVINUS