Expats

The international deployment of personnel is a long-established part of HR practice, particularly for global corporate groups. It is becoming increasingly common for ‘expats’ to be posted abroad, whether temporarily or for the longer term - for example under a fixed-term secondary employment arrangement. The CMS Expat Desk provides advice to businesses on all matters of law concerning the posting of personnel internationally.

Our CMS Expat Desk experts advise on the posting of overseas personnel to Germany, as well as of German personnel overseas. Their extensive experience, gained over many years, covers all work-, social insurance- and tax-related matters relating to the international posting of personnel. Our lawyers are also familiar with the issues surrounding rights of residence in connection with the posting of personnel internationally, and deal with public authorities and other relevant bodies on behalf of their clients.

Areas in which our CMS Expat Desk can advise you include (amongst others) the following:

  • Employment law agreements in connection with the international posting of personnel (e.g. suspension agreements, supplementary agreements to employment contracts, (fixed-term) employment contracts establishing secondary employment relationships abroad etc.) and agreements between the originating- and host businesses
  • Termination of employment law agreements relating to the international posting of personnel, and the reintegration of expats into domestic workforce structures
  • Employer policies on the international posting of personnel and the associated works agreements, and assistance in any disputes with the works council
  • Effects of international postings on benefits commitments under occupational pension schemes and on other benefits
  • Social insurance-related effects of international postings (e.g. determining the applicable social insurance system, structuring the arrangements to ensure that a particular social insurance system applies), and support in dealing with public authorities and other relevant bodies (e.g. applying for A1 certificates from the competent health insurance fund)
  • Tax effects of posting personnel internationally (e.g. avoiding creation of a permanent establishment in the host country), achieving arm’s-length transfer pricing for long-term postings (Global Mobility), assistance in applying for the necessary residence and work permits and communicating with the authorities
  • Issues surrounding registration and deregistration (e.g. justification of residence)
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Christopher Jordan
Dr. Christopher Jordan
Part­ner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law) | Global Co-Head of Employment & Pensions Group, CMS
Germany, Cologne
Christopher Jordan advises German and international companies on all labor and employment law matters that arise in the context of restructurings, outsourcing projects and operational changes, such...
Oliver Simon
Dr. Oliver Simon
Part­ner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Germany, Stuttgart
Oliver Simon regularly advises German and international companies on operational changes, transfer of undertakings and other restructuring projects. This includes all aspects of employee participation...
Björn Demuth
Dr. Björn Demuth
Part­ner
Rechtsanwalt, Tax Adviser | Fachanwalt für Steuerrecht (Certified lawyer for tax law) | Head of Tax Group, CMS Germany
Germany, Stuttgart
Björn Demuth’s practice focuses on corporate compliance, succession planning and tax law. He is a tax advisor and certified tax lawyer with long-standing experience advising his clients on the...
Angelika Thies
Prof. Dr. Angelika Thies
Part­ner
Tax Adviser | Head of Tax Group, CMS Germany
Germany, Munich
Angelika Thies has long-standing experience advising on complex corporate, private equity and real estate transactions, including tax due diligence and tax structuring. Her German and international...
Boris Alles
Dr. Boris Alles
Coun­sel
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Germany, Frankfurt
Boris Alles advises international corporations and corporate groups on all individual and collective employment law issues. His key areas of expertise include the planning and implementation of restructuring...
Michaela Ott
Dr. Michaela Ott, Dipl.-Kauffrau
Coun­sel
Tax Adviser
Germany, Stuttgart
Tax structuring, international tax law, corporate taxation, inheritance tax, tax returns, special tax issuesTrained as assistant tax consultant (2002-2005). Studied business administration at the...
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Maximilian Koschker
Dr. Maximilian Koschker, LL.M. (University of Auckland)
Coun­sel
Rechtsanwalt
Germany, Stuttgart
Often acting for UK and US companies, Maximilian Koschker advises his clients on all aspects of individual and collective employment law with a focus on modern working life, including flexible and...
Julia Tänzler-Motzek
Julia Tänzler-Motzek
Seni­or As­so­ci­ate
Rechtsanwältin
Germany, Cologne
Julia Tänzler-Motzek advises German and international companies on employment contracts as well as on overseas secondments of staff. Her practice also covers all general aspects of individual employment...
Pascal Adrian Hornstein
Pascal Adrian Hornstein
As­so­ci­ate
Rechtsanwalt
Germany, Stuttgart
Pascal Hornstein advises companies and high-net-worth individuals on international tax law, often in a Swiss context and with a focus on corporate succession. He also covers the tax aspects of transactions...