CONVINUS Global Mobility Alert - Week 27.2024

BEST PRACTICE

BEST PRACTICE Reimbursement of expenses As an employer, you are generally free to choose whether you want to cover the actual costs of accommodation, travel and meals or whether you want to pay a lump sum instead. Frequently, travel costs by public transport (plane, train, bus) and accommodation costs are effectively paid and only a daily allowance is paid for meals and other expenses. It is also advisable to establish standardised rules for all employees in this respect. If the costs are actually covered, this is an expense reimbursement. Not all expenses can always be paid out on a tax-neutral basis. This means that the payroll department must check all expenses with regard to possible tax and social security contributions. Depending on the situation, the legal regulations of the country of assignment must also be taken into account. If the employee is paid a lump sum for the costs, the lump sums are generally always subject to tax and social security contributions. However, there are some countries that have defined tax-exempt and social security-free daily rates. CONCLUSION It is important to find the right balance when determining the rate of remuneration, as well as when deciding to what extent the various costs should be compensated in the form of a lump sum or effectively reimbursed as expenses. The legal provisions of the country of origin and country of assignment should be taken into account in each case. OVERVIEW: Part 1: Project and assembly assignments abroad: Challenges in remuneration and expense reimbursement Part 2: Project and assembly assignments abroad: When is a work permit required? Part 3: Project and assembly assignments abroad: How can taxation be avoided? Part 4: Project and assembly assignments abroad: Is there a social security obligation in the country of assignment? Part 5: Project and assembly assignments abroad: Illuminating the various aspects using a practical example (monthly special) 10 convinus.com

CONVINUS Webinare & Seminare mit Zertifikat für Ihren Karriere-Booster im Bereich Global Mobility Auf folgendes können Sie sich verlassen: Erstklassige Referenten Topaktuelle Themen und Praxisfälle zur anschaulichen Darstellung Autodidaktisch sehr gut aufbereitete und ausführliche Foliensätze Flexibilität (nehmen Sie an einem x- beliebigen Ort mit Ihrem Laptop teil) Geringer Zeitaufwand (Webinare 60 Minuten und Seminare 180 Minuten) Günstige Massnahme zur Fortbildung