International Tax Law

Posting of employees

The increasing international interdependence leads to employees being posted abroad between internationally affiliated companies on a large scale.

In this context, the following questions arise, amongst others:

  • Who is the employer: the posting company or the receiving company?
  • In what country are the employee's wages subject to taxation?
  • What provisions on payroll taxes and social security contributions apply?
  • Which of the companies involved can claim the personnel costs?

We will advise you on posting employees abroad and in receiving employees from affiliated companies and help you competently structure the posting contracts.

As relates to employees posted abroad or received in Germany, we help you with your obligations in terms of payroll taxes and social security contributions.

We help those employees who have been posted to Germany to handle their income such that their tax burden is optimised.