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Expat Lawyers in Germany - Relocation, Tax & Employment

Holistic approach

Some of the ways in which CMS can be of assistance:

  • Employee agreements covering all legal aspects of the international assignment lifecycle in the relevant jurisdiction from the initial assignment through to termination; 
  • Applying for the required permits to reside and work in the country; 
  • Setting up internal mobility policies; 
  • Offering solutions for international transfers of pension benefits and continued participation in another jurisdiction; 
  • Analysis of the applicable social security scheme and providing support with application procedures;
  • Taxation of expatriates / employees with cross-border activities, also with regard to wage tax obligations of foreign companies (permanent establishment issues);
  • Taxation of severance payments, company car taxation, travel expenses, benefits in kind and wage supplements, other wage tax liability of the employer;
  • Structuring of employee participation programmes (virtual and real shares/share options); and
  • Tax procedural support for external wage tax audits, fiscal court and criminal or fine proceedings.

Fun facts

Did you know that sending an employee based in Germany on an extensive business trip abroad may constitute a relocation according to the German Works Constitution Act, meaning that the works council must be consulted and has to agree to the business trip in advance?

Did you know that the German works council can still be competent for German employees working thousands of kilometres away, if those employees are still answerable to the German business operation in organizational terms?

Did you know that – according to a recent study – every third manager is of the opinion that assignments to or within emerging markets will significantly enhance the career prospects of the expat in question?

Did you know that – according to a recent study – every third manager believes assignments to or within emerging markets significantly enhance the career prospects of an expat?

References

Leading German provider of global IT- and engineering services

Developing and setting up a completely new process for dealing with a large number of international postings in close cooperation with the client. The postings concern all relevant areas of law (e.g. employment, tax, social security, right of residence etc.) and involve various jurisdictions. Among other things, the goal of the project is to define standard procedures for typical posting situations and to develop a legal tech tool which may significantly speed up the individual postings, e.g. by providing the relevant legal information in a concise manner.

Leading German food retail chain

Advice to the client in connection with posting employees from certain Eastern European countries to Germany. Not only did the matter concern various employment law questions but also social security and right of residence issues. The requirements under national law in the sending country were dealt with by our CMS colleagues in the respective Eastern European country.

Leading French pharmaceutical and cosmetics manufacturer

Providing specific advice to the client on German tax status and the obligations of employees coming to Germany to work for their German subsidiary. The mandate further comprised the preparation of associated German income tax returns.

Clever moves Germany

Our expert

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Christopher Jordan
Dr. Christopher Jordan
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law) | Co-Head of the CMS Employment & Pensions Group
Cologne
Angelika Thies
Prof. Dr. Angelika Thies
Partner
Tax Adviser
Munich
Björn Demuth
Dr. Björn Demuth
Partner
Rechtsanwalt, Tax Adviser | Fachanwalt für Steuerrecht (Certified lawyer for tax law)
Stuttgart
Maximilian Koschker
Dr. Maximilian Koschker, LL.M. (University of Auckland)
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Stuttgart
Boris Alles
Dr. Boris Alles
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Frankfurt
Martin Mohr
Dr. Martin Mohr
Partner
Rechtsanwalt, Tax Adviser
Stuttgart
Oliver Simon
Dr. Oliver Simon
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Stuttgart
Julia Taenzler-Motzek
Dr. Michaela Ott, Dipl.-Kauffrau

Key contacts

Prof. Dr. Angelika Thies
Partner
Tax Adviser
Munich
T +49 89 23807 151
Dr. Björn Demuth
Partner
Rechtsanwalt, Tax Adviser | Fachanwalt für Steuerrecht (Certified lawyer for tax law)
Stuttgart
T +49 711 9764 488
Dr. Maximilian Koschker, LL.M. (University of Auckland)
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Stuttgart
T +49 711 9764 638
Dr. Christopher Jordan
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law) | Co-Head of the CMS Employment & Pensions Group
Cologne
T +49 221 7716 354
Dr. Boris Alles
Partner
Rechtsanwalt | Fachanwalt für Arbeitsrecht (Certified lawyer for labor and employment law)
Frankfurt
T +49 69 71701 328
Dr. Martin Mohr
Partner
Rechtsanwalt, Tax Adviser
Stuttgart
T +49 711 9764 488