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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May 2019
Em­ploy­ment Chal­lenge
Glob­al and grow­ing prac­tice