CMS Guide to Secondment
The secondment of staff has become common practice for international companies. This brochure describes a standard scenario in which an Austrian employee is seconded to one of 13 countries. Among them are the EU member states Bulgaria, the Czech Republic, Poland, Romania, Slovakia and Slovenia as well as Bosnia and Herzegovina, Croatia, Serbia, Turkey, Ukraine and finally China and Russia.
We provide answers to questions about the conditions an Austrian company and its employees will encounter in these countries. Labour and social security law issues were considered alongside tax aspects. You will also find information on real expenditures caused by, for instance, nonwage labour costs. What you will find here is a look at current standard practice and experience drawn from our offices in the countries and jurisdictions mentioned above.