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E-Magazine_CONVINUS Global Mobility SUMMIT 2022

  • Text
  • Al tamimi
  • Airinc
  • Foster llp
  • Blick rothenberg
  • Lawyer
  • Globalization partners
  • Axa
  • Wwwconvinuscom
  • Summit
  • Global
  • Schweizer
  • Employer
  • Mobility
  • Swiss
  • Mitarbeiter
  • Taxation
  • Switzerland
  • Residence
  • Schweiz
  • Permit
+++Celebrating our 20. Anniversary with you+++ 20 years ago the Global Mobility journey started for us and sooner or later you became an important part of this journey. Therefore we, CONVINUS, would like to thank you very much and personally. CONVINUS would not be your partner for challenging and complex topics if we were not always one step ahead. To ensure this, we are in constant contact with our global network and would like to introduce our strong partner network to you on the occasion of our 20th anniversary: - Free access to our Global Mobility SUMMIT 2022 (digital), i.e. two days of bundled international know-how of our CONVINUS team as well as our partners. - Benefit from our network and ask specific questions. - Share your free access with colleagues. We are looking forward to getting to know you as well.


PROCEDURE FOR DETERMINING THE TAXATION OF SHORT-TERM EXPATRIATES Decision tree regarding the 183-day rule according to the double taxation agreement: 20

PROCEDURE FOR DETERMINING THE TAXATION OF SHORT-TERM EXPATRIATES One could now conclude that one would like to avoid tax liability in the country of assignment for the employee in any case, so that this does not lead to any additional tax costs and also no administrative tasks arise for the employee in the country of assignment or in the country of residence. However, one forgets the tax consideration at the company level. As a rule, in cases where one tries to avoid taxation at the employee level, the tax risks at the company level are higher. Company level At the company level, it is important to clarify, among other things, whether the employee's activity in the country of assignment constitutes a permanent establishment and whether there is an obligation to withhold taxes on the salary for the company in the country of assignment. Tax support for the employee In the event that the employee becomes liable to pay taxes in the country of assignment, it is advisable to provide the employee with a tax advisor in the country of residence and in the country of assignment so that the declarations can be made legally and, in a tax-optimised manner in both countries. These tax situations are usually very complex, and therefore most employees are overwhelmed by them. Tax equalisation Furthermore, this inevitably leads to the application of a tax equalisation concept for these persons. Most companies follow the following principle for secondments: "The employee should not be worse off during the secondment, but also not better off." Among other things, this also refers to the tax differences between the country of residence and the country of assignment. Different tax rates The following chart shows the different tax rates in Europe. The maximum tax rates are around 50-55% and the lowest tax rate is 15%. Switzerland is in the middle of the pack in terms of tax rates. 21

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