The ins and outs of Brexit – employment and tax aspects

EMPLOYER CHECKLIST

Employment issues

• Assess the need to relocate staff (especially for regulated activities).
• Identify which of your staff could be affected by Brexit (posted employees, employees with cross-border roles, employees travelling for business purposes).
• Review the situation of posted employees from the UK or to the UK in case of a no-deal Brexit:
  • for social security matters.
  • for immigration (work permits).
• Review your EWC agreement and governing law
• Check if the employee threshold for having an EWC will still be met if UK employees are no longer included in the total workforce.

Tax issues

• Check the need for declaring a branch (permanent establishment) if the employees are not recruited by a local subsidiary.
• Check the availability of a favourable inpatriate tax regime for the purpose of corporate income tax and/or personal income tax.

Immigration issues

• Documents check: duration of the assignment contracts, A1 form, drafting of the new contracts.
• Documents collection: birth certificate, marriage certificate, divorce certificate, pay slips and income taxes, school certificates for children, updating the carnet de santé for toddlers. Prepare one official document per semester.

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