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Employee secondments

The terms secondment, deputation or detachment describe the situation that an employee is being temporarily sent by his to work in another country.

When a company is getting into a secondment or deputation planning phase, the following are some of the typical questions that the company had to deal with:

  • Should a deputation agreement or a local the employer’s German entity be installed?
  • Is there maybe even a requirement to establish a local company entity?
  • Does a minimum wage need to be observed?
  • Does the employee need a work permit? How long will the work permit process take?
  • Which company policies and procedures apply during the deputation?
  • What other conditions, such a minimum holidays, need to be observed?
  • Is the engagement in Germany subject to income taxes and social contributions? If so, does a German payroll or a shadow payroll need to be established?
  • Can exceptions be obtained in regard to social contributions (e.g., CoC applications)?
  • For how long can the employee be deputed to another country?
  • What happens at the end of the deputation?
  • Which labour law and which tax jurisdiction does apply?

Dwyer Legal has many years of experience in consulting companies with secondment processing. Beside the legal consulting, our firm also provides a full coverage tax consulting and payroll processing.

Please feel free to contact us should you look for further information. Correspondence languages are English, German and Italian.