Services for HR Manager

Planning, preparing and running of expatriations / relocations

General advice

• Tax and social security planning of expatriations in and out of Germany
• Examination of the impact of contractual tax clauses
• Investigation of Incentive Plans (Stock Options, Restricted Shares etc.), Pension plans and Deferred Compensation
• Tailoring and implementation of tax equalization policies
• Face-to-face meetings or conference calls with expatriates and/or HR-Managers to discuss the tax and social security aspects of the expatriation
• Team presentations (if more employees are assigned / relocated)
• Hypothetical tax calculations (Gross-to-Net and Net-to-Gross) and other simulations, Tax Equalization Calculations
• Cost Projection
• Assistance on the assignee registration and de-registration with German authorities

Employer wage tax withholdings

• Clarification of wage tax obligations for employee transfers
• Applications for exemption from wage tax withholdings according to tax treaties
• Regular payroll administration for inpatriates, expatriates and local employees
• Full or partial attendance to wage tax audits
• Support in wage tax proceedings
• Negotiation of binding agreements and rulings with the company tax office(s)

Social security

• Arrangement for E101 and other certificates of coverage
• Application for refund of paid social security contributions
• Child benefit (Kindergeld) and parental benefit (Elterngeld)

Tax compliance support for your expatriates

Personal tax returns and applications

• Income tax returns for residents and non-residents
• Tax returns for determination of joint income
• VAT monthly reports / VAT annual tax returns
• Inheritance and gift tax returns
• Applications for reduction/cancellation of the monthly wage tax withholdings
• Applications for upfront exemption from capital tax withholdings
• Applications for refund of withheld capital taxes according to tax treaties

Procedural support

• Tax office queries to tax returns and other tax affairs
• Negotiation of binding agreements and rulings with German tax authorities
• Verification of tax assessment notices
• Filing of appeals with the tax authorities and representation in tax court lawsuits
• Tax audits assistance
• Support in tax evasion procedures