Global Mobility Tax Services 

Owing to the ever-increasing globalisation, companies operating internationally are ever more frequently assigning their employees to Germany or abroad. Consequently, many questions related to various areas arise such as remuneration, taxes or social insurances.

Our consulting for companies operating globally

Our Global Mobility Tax Services (GMTS) team supports you in the planning and successful implementation of international assignments. The head of the global mobility programme and the expatriate work together with our team of experts in order to optimally address your needs and requirements and offer you tailor-made tax services. 

Two levels

With our access to an international and interdisciplinary network, we are in an excellent position to support you in organising and coordinating your mobility programme and particularly to ensure that all global tax obligations are met in the most cost-efficient manner. 

We offer a comprehensive range of mobility services that can meet the needs of your company on two levels:

• Satisfied employees
  We support seconded employees throughout their international assignment - from the planning of the secondment to the successful reintegration of the employees into your company - in various areas, such as with calculations of the expected and actual tax burden in accordance with the secondment conditions, with the taxation of income at home and abroad, with the preparation of tax returns and much more.
• Managing the secondment programme
  Our Global Mobility Tax Services will plan and manage your international assignment programme from inception through to any changes and adjustments required to keep the programme competitive, take into account changes in global tax issues and other aspects, and keep the programme aligned with the development and needs of your business.

Our service for your seconded or internationally assigned employees:

• Advising of the seconded employees by our GMTS team before and after arrival about its tax and social security situation in the home and host country (exit/entry meetings).
• Preparing German income tax returns and checking the German income tax assessment notices, applying for deadline extensions, informing about penalty fees, supporting redress procedures/appeals, etc.
• Examination of establishment a residence or a habitual place of abode in Germany, unlimited or limited tax liability, examination/documentation of centre of vital interests in the case of dual residence under a Double Taxation Treaty.
• Advising on mobile working (remote working) such as tele-working (working from home)
• Verifying exit taxation
• Examining the saving clause for U.S. citizens exclusively residing in Germany and income from capital assets in the U.S.
• Supporting employees with mutual agreement procedures
• Consulting on tax equalisation models, tax equalisation calculations such as tax protection, tax equalization
• Coordinating services with cooperation partners within the Nexia International network

Our services for your global mobility management:

• Supporting your management, HR and/or tax department in planning and organising international personnel assignments, in particular to avoid tax and social security risks
• Calculation of the assignment costs, including the tax costs of the home and host countries, to prepare the company budget
• Conception and review of secondment guidelines/policies
• Advice on individual salary components, e.g. company car incl. review of first place of work, bonuses, severance payments and stock options
• Advice on compliance with regulations for business travellers, analyses and advice
• Support in dealing with social security requirements and in applying for certificates of coverage (A1 or similar)
• Preparation and review of payslips with international reference, Double Tax Treaty wage tax exemption and tax class applications, application for tax identification numbers, calculation of net salary, etc.
• Coordination of interfaces to payroll accounting systems
• Support by training your employees to be seconded, workshops, webinars
• Preparation or review of tax equalisation calculations (tax protection or tax equalisation) and support with their implementation
• Advice on the taxation of internationally active cross-border commuters, managing directors, supervisory board members, etc. (Double Taxation Treaties, etc.)
• Compliance and counselling for remote and temporary employees
• Coordination of corresponding services with co-operation partners within the Nexia International Group, e.g. salary reporting to foreign payroll accountants, tax credits, etc.