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      In an increasingly globalised world, companies are confronted with various forms of international employee mobility. In addition to traditional secondments, legal aspects in the context of cross-border remote working and global matrix functions are also becoming increasingly important. The podcast series ‘GMS to go’ offers comprehensive insights into the legal situation surrounding international personnel assignments and is aimed at HR and global mobility managers, tax experts and payroll specialists.

      Susanne Härzke, partner at KPMG Global Mobility Services Tax (GMS), and Sebastian Gagsch, manager at GMS, host the podcast. In addition to tax issues, they also address social security and labour law aspects.

      Latest episode

      podcasts

      GMS to go – Episode 16:

      04. September 2026

      Employee share schemes can help companies retain staff in the long term – provided that the schemes are structured in a tax-efficient manner, make sound business sense and are communicated clearly. In this episode, KPMG tax experts Sebastian Gagsch and Carmen Egermann discuss what recent Federal Fiscal Court (BFH) rulings mean for profit-sharing rights and silent partnerships. 

      The focus is on how companies can design employee share schemes to be more legally compliant, attractive and comprehensible in light of the new BFH case law. The episode explains which criteria companies should consider for existing or new schemes and why clear communication plays a key role in determining the acceptance of such models. 

      An overview of the episode: 

      • BFH case law on profit-sharing rights and silent partnerships 
      • Distinguishing between wages and investment income
      • Assessment criteria for existing and new schemes
      • Communication as a key factor in the success of employee share schemes 
      Listen now (in German)

      Previous episodes (in German)

      podcasts

      GMS to go – Episode 15

      25.06.2026

      What happens when meetings are taken over by avatars and collaboration increasingly takes place virtually?

      In this episode of GMS to go, KPMG experts Sebastian Gagsch, Ingo Todesco and Prof. Dr Heiko von der Gracht discuss the findings of our ‘Global Mobility 2040’ study. The study is based on a scenario analysis that illustrates how work can evolve in different ways across global mobility, virtual collaboration and digital platform ecosystems.

      Many of the technologies described – from virtual collaboration to AI-supported processes – are already in use. However, many companies still lack suitable structures, clear governance and strategic integration of global mobility.

      The findings reveal which scenarios are realistic and where adjustments are now needed.

      You can download the full “Global Mobility 2040” study here: Global Mobility 2040Plus: A Look into the Future

      Listen now (in German)
      podcasts

      GMS to go – Episode 14

      15.04.2026

      India is becoming increasingly important for German companies – both economically and politically. The new EU–India Free Trade Agreement is bringing about noticeable changes to market conditions, mobility processes and the legal framework. In this episode of KPMG on air, Sebastian Gagsch and Tobias Preising, KPMG tax experts specialising in international employee assignments, explain what these developments mean for companies and what specific requirements arise when assigning staff to India.

      In this episode, the two experts discuss the opportunities and risks associated with staff assignments in India, the cultural and legal considerations that need to be taken into account, and where operational risks may arise – for example, in relation to visas, payroll, permanent establishments or remote working models. They also discuss how companies can systematically assess and prepare for tax and organisational requirements.

      Listen now (in German)
      podcasts

      GMS to go – Episode 13

      19.03.2026

       The updated BMF circular of 19 December 2025 on the tax treatment of wages under double taxation agreements is changing key processes in the international deployment of staff. In this episode, tax experts Susanne Härzke and Sebastian Gagsch explain exactly where companies now need to make specific adjustments – and why some processes will become significantly more complex in practice than before.

      Listen now (in German)

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