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      Small and medium-sized enterprises (SMEs) are growing and are important drivers of innovation and technology in Germany. In order to remain competitive, companies face a variety of challenges. With the increasing global interdependence of markets, competition is also intensifying. Supply and distribution chains operate across borders.

      Accordingly, international personnel assignments are becoming increasingly important, especially for small and medium-sized enterprises, in order to survive in the globalised economy and generate growth. Above all, compliance with complex and increasingly stringent regulations, but also the growing demand from employees for more flexibility in terms of their place of work, pose organisational challenges for companies of all sizes.

      Topics currently under discussion:

      • Remote Work / Home-Office
        • Working from a foreign residence 
        • Special considerations when hiring employees from abroad 
        • Working while on holiday 
        • Relocating your private residence abroad with a home office

          Find out more: Work from Anywhere
      • Matrix organisations
        • Internationale Dienstreisen
        • Steuerliche Risiken und Konsequenzen von Führungskräften in mehreren Ländern
        • Sozialversicherungsrechtliche Pflichten in mehreren Ländern
        • Entfaltet die Auslandstätigkeit eine Betriebsstättenrelevanz?
            
          Find out more: Business trips abroad
      • International teams
        • Are there reporting lines across borders – do international business trips take place?
        • Are salary costs charged across borders?

          Find out more: Cross-border cooperation
      • Global salary allocation
        • Reconciliation of data between home and host countries Special features in accounting due to international social security regulations and double taxation agreements (principles for the allocation of wages) Income tax assessment of the various remuneration components (company cars, bonuses, allowances)

          Find out more: Global Payroll

      Our holistic approach

      Companies that deploy their employees across borders have to deal with many issues in this context. These include tax and social security law issues, as well as regulations on work and residence permits. In addition, suitable guidelines must be formulated and processes defined to ensure that travel abroad is legally compliant. These issues often require expert knowledge that cannot always be provided due to frequent changes.

      At KPMG, we have therefore bundled our knowledge into a comprehensive consulting approach for global mobility issues and developed needs-based solutions specifically for medium-sized companies. Our clients have a dedicated contact person who can access the necessary knowledge.



      Our services

      • Taxes
        • Preparation of income tax returns for mobile employees 
        • Coordination and avoidance of double taxation 
        • Advice on payroll taxation for foreign assignments 
        • Support with salary data collection and allocation to the countries concerned 
        • Consultations with employees prior to foreign assignments 
        • Financial advice in outplacement situations
        • Advice on taxation law in special situations and countries 
        • New hires of foreign employees 
        • Advice on severance cases 
        • Advice on the taxation of special remuneration components 
        • Support for local teams on site

         
        We provide comprehensive advice on personnel and tax issues relating to employee mobility. Find our more here

      • Social security
        • Submitting applications to authorities, e.g. for continued insurance coverage in the home country system when working abroad 
        • Advice on all aspects of social security law, including the correct social security arrangements for assignments abroad 
        • Advice on leaving employment 
        • Calculation of "pension gaps" Support with social security audits

         
        We provide practical support to help you obtain the best possible insurance cover. Find out more here.

      • Visa / Immigration
        • Preparation of secondment agreements and suspension agreements 
        • Advice on the type of entry or visa application 
        • Handling of the visa process 
        • Advice on the termination of contracts in a national or international context 
        • Advice on EU registration requirements and handling of registrations

         
        We support you in all aspects of planning and organising international employee assignments in terms of employment and residence law. Find out more here

      • IT and processes
        • Support with processes relating to the administration of secondments and project assignments 
        • Support with international coordination within the group of companies to ensure that foreign assignments are carried out in a legally compliant manner 
        • IT tools to support and automate individual work steps 
        • Support with guidelines and governance 
        • Operational excellence: creation of checklists, templates, process manuals, design of documents relevant to secondments
           

        Find out more about our IT solutions and processes here

      • US tax advice
        • Support for companies and employees regarding operations in and from the USA 
        • Support and optimisation for individuals with income in or from the USA 
        • Advice and optimisation for individuals and corporations with US connections
           

        Find out more about our services relating to employee assignments from or to the United States here

      Comprehensive solutions from a single source

      We listen to you and identify your support needs, regardless of the area or field of law.

      We support you in all matters relating to international personnel assignments: from small digitalisation ideas that free you from time-consuming administrative tasks to extensive questions and complex decisions that transcend legal areas and national borders.

      Benefit from our many years of experience and our international KPMG network.

      Your contact

      Ute Otto

      Partner, Tax, Global Mobility Services, Head of GMS Cologne

      KPMG AG Wirtschaftsprüfungsgesellschaft