EXPAT Tax Services 2014 EMEA Competence Centers Audit | Tax | Advisory
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Crowe Horwath International EXPAT Tax Services 2014 EMEA Competence Centers Audit | Tax | Advisory www.crowehorwath.net Audit | Tax | Advisory 2 Tax Issues for International Postings Social Security Issues for International Postings The posting of employees to positions abroad requires a high degree of preparedness in terms of risk awareness. This applies both to posting employees abroad and to posting employees to the country of residence from abroad. The existing regulations relating to social insurance for international employment often do not correspond to the needs of internationally-active companies and their employees. It is, however, the task of employers to accurately advise employees and to find the best arrangements for both their business and their employees. To avoid tax risks and to comply with any withholding obligations for expatriate staff, tax planning should be done well in advance. Employees must consider that there may be tax declaration requirements both abroad and in the country of residence. The risks to the individual employee are determined, amongst other things, by the tax regulations of the country in which the employee is located. An employer faces the prospect of liability and tax risks in the country of residence and abroad, in the event of errors in matters such as: ■ creating a permanent establishment under tax law ■ failure to consider transfer ■ pricing implications ■ double taxation for employees labour law processes. Audit | Tax | Advisory Only a legally valid solution can avoid double insurance and help to save money. If an employee is to be posted abroad, the fundamental issue for both employee and dependants is how any claims to cash benefits and goods in kind are calculated and taxed. ■ avoiding unnecessary costs and risks by careful and accurate planning for the employer and employees Our practical experience proves that the more secure the basic conditions are, the more willing employees will be to go abroad. Our specialists, and our international colleagues from Crowe Horwath International Network, can provide a range of services to assist you and your employee: ■ immigration procedures labour ■ law tax planning income tax ■ returns social security issues ■ payroll processing. We would be happy to share our experience with you. A Tailored Solution for You and Your Employees Your advantage: ■ optimising the tax position for both employers and employees ■ reliable and skilful planning of social security protection for employees and their families during and after their international posting 3 Items Covered Name of Office Location Specialists Key Contact Contact details Services in the area of EXPAT Taxes: Tax Legal Advisory Payroll Other Experience in: Setting-up an international expatriate /secondment policy Drawing up of local labour contracts international labour contracts split-salary contracts secondment contracts Salary and payroll simulations Special expatriate tax regimes Cross-border health insurance issues Cross-border pension schemes Cross-border stock option plans Relocation advice Income tax returns of non-residents Tax law Labour law Social security Audit | Tax | Advisory 4 Countries covered Austria Belgium Bulgaria Croatia Cyprus Czech Republic Denmark Finland France Germany Hungary Italy Liechtenstein Lithuania Luxembourg Malta Mauritius Netherlands Norway Poland Portugal Romania Serbia Slovakia Slovenia Spain Sweden Switzerland United Kingdom Audit | Tax | Advisory 5 Austria Belgium Name of Office TPA Horwath Wirtschaftstreuhand und Steuerberatung GmbH Vanhuynegem Associates Location Vienna Antwerp / Brussels Specialists Wolfgang Höfle wolfgang.hoefle@tpa-horwath.com Bart Apers bart.apers@crowehorwath.be Christel Van de Velde christel.vandevelde@crowehorwath.be Sofie Bouwen sofie.bouwen@crowehorwath.be Key Contact Wolfgang Höfle Bart Apers Contact details Tel: + 43 1 588 35-146 Tel: + 32 3 216 07 08 Services in the area of expat taxes: Tax yes yes Legal (including work permits) yes yes Advisory yes yes Payroll yes yes Recruitment Obtaining residential and work permits HR Consultancy Other Experience in the following tasks ( yes: levels = + +, +, -, - - / no ) Setting up an international expatriate/secondment policy + ++ • Local labour contracts ++ ++ • International labour contracts ++ ++ • Split-salary contracts ++ ++ • Secondment contracts ++ ++ Salary and payroll simulations ++ ++ Special expatriate tax regimes ++ ++ Cross-border health insurance issues + - Cross-border pension schemes + - Cross-border stock option plans + - Relocation advice + ++ Income tax returns of non-residents ++ ++ Tax law ++ ++ Labour law ++ ++ Social security ++ ++ Drawing up of Audit | Tax | Advisory 6 Bulgaria Croatia Cyprus TPA Horwath OOD Crowe Horwath Tax and Accounting d.o.o. Horwath DSP Limited Sofia Zagreb Nicosia / Limassol Georgio Kandilarov georgio.kandilarov@tpa-horwath.bg Krešimir Lipovšćak kresimir.lipovscak@crowehorwath.hr Ioannis Demetriades yiannisd@crowehorwath.com.cy Christos Christou christosc@crowehorwath.com.cy Emilios Ayiomamitis emiliosa@crowehorwath.com.cy Georgio Kandilarov Krešimir Lipovšćak Ioannis Demetriades Tel: + 3592 981 6645 Tel: + 385 1 4882 555 Tel: + 357 22755656 yes yes Yes yes yes Yes yes yes Yes yes yes Yes Assistance with permits; Resolving social securitiy issues Obtaining residence and work permits. Advising on Social Insurance issues. + ++ ++ ++ ++ ++ + ++ ++ + ++ ++ + ++ ++ ++ ++ ++ + ++ ++ - ++ ++ - ++ ++ - + ++ + ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ Audit | Tax | Advisory 7 Czech Republic Denmark Name of Office TPA Horwath Tax s.r.o. Crowe Horwath Location Prague Copenhagen Specialists Jan Soška jan.soska@tpa-horwath.cz Kateřina Krejčová katerina.krejcova@tpa-horwath.cz Hans Olsen h.olsen@crowehorwath.dk Key Contact Jan Soška Hans Olsen Contact details Tel: + 420 222 826 311 Tel: + 45 39292500 Services in the area of expat taxes: Tax yes yes Legal (including work permits) no yes Advisory yes yes Payroll yes yes Other Experience in the following tasks ( yes: levels = + +, +, -, - - / no ) Setting up an international expatriate/secondment policy + + • Local labour contracts + + • International labour contracts -- + • Split-salary contracts + + • Secondment contracts + + Salary and payroll simulations ++ ++ Special expatriate tax regimes no ++ Cross-border health insurance issues ++ + Cross-border pension schemes ++ ++ Cross-border stock option plans ++ ++ Relocation advice + + Income tax returns of non-residents ++ ++ Tax law ++ ++ Labour law + + Social security ++ + Drawing up of Audit | Tax | Advisory 8 Finland France Germany HelBal Oy Crowe Horwath / Fiduciaire de révisionIndependant member of Crowe Horwath International Crowe Horwath Deutschland GmbH Finland Didenheim Berlin/Essen/Frankfurt/Hamburg/Kiel/ Munich/Reutlingen/Stuttgart/Albstadt Anu Nikkanen anu.nikkanen@crowehorwath.fi Habe Véronique vhabe@fidurevision.fr Various. Pease contact key person: Claudia Haege claudia.haege@crowehorwath-rwt.de Anu Nikkanen Habe Véronique Claudia Haege Tel: + 358 40 8396911 Tel: + 0033 3 89 44 55 55 Tel: + 49 7121 489 224 yes yes Yes yes yes Yes yes yes Yes yes yes Yes ++ ++ + ++ ++ ++ ++ + ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ n/a in Germany ++ + ++ ++ -- ++ ++ -- ++ ++ + + ++ ++ ++ ++ ++ ++ + ++ ++ ++ + ++ Lecturing on international assignment Audit | Tax | Advisory 9 Hungary Italy Name of Office TPA Horwath Consulting Kft. Crowe Horwath - Studio Associato Servizi Professionali Integrati Location Budapest Rome, Milan Specialists Zoltán Baka zoltan.baka.taxconsultant@tpa-horwath. hu József Szemeréd jozsef.szemeredi@tpa-horwath.hu Flavio Brenna flavio.brenna@crowehorwath.it Emanuele Borgonovo emanuele.borgonovo@crowehorwath.it Barbara Gado barbara.gado@crowehorwath.it Silvia Lucantoni silvia.lucantoni@crowehorwath.it Key Contact Zoltán Baka Flavio Brenna Contact details Tel: + 36 1 345 45 00 Tel: + 39 02 806731 Services in the area of expat taxes: Tax yes yes Legal (including work permits) yes yes Advisory yes yes Payroll yes yes Other Tax Compliance Tax Compliance Experience in the following tasks ( yes: levels = + +, +, -, - - / no ) Setting up an international expatriate/secondment policy - ++ • Local labour contracts ++ ++ • International labour contracts + + • Split-salary contracts + ++ • Secondment contracts + ++ Salary and payroll simulations ++ ++ Special expatriate tax regimes + ++ Cross-border health insurance issues + ++ Cross-border pension schemes - ++ Cross-border stock option plans - + Relocation advice + - Income tax returns of non-residents ++ ++ Tax law ++ ++ Labour law ++ ++ Social security + ++ Drawing up of Audit | Tax | Advisory 10 Liechtenstein Lithuania Luxembourg Crowe Horwath Treuhand AG UAB "ATSKAITOMYBE IR AUDITAS" CLERC Schaan Vilnius Grand Duchy of Luxembourg Dr. Alexander Ospelt alexander.ospelt@crowehorwath.li Jolanta Janushauskiene jolanta.janushauskiene@crowehorwath.lt Liucina Vasiliauskiene auditas@atskaitomybe.lt Jean-Jacques Soisson jean-jacques.soisson@crowehorwath.lu Vincent Fasbender vincent.fasbender@crowehorwath.lu Dr. Alexander Ospelt Jolanta Janushauskiene Jean-Jacques Soisson Tel: + 423 236 19 10 Tel: + 370 5 273 12 50 Tel: + 352 26 38 83 524 yes yes Yes yes yes No yes yes Yes yes yes Yes ++ - - ++ ++ + ++ - - + - - ++ - - ++ ++ + N/A - + ++ - - ++ - - ++ - - ++ - + ++ - ++ ++ ++ ++ ++ ++ - ++ ++ - Audit | Tax | Advisory 11 Malta Mauritius Name of Office Horwath Malta SG Financial Services Ltd Location Birkirkara Cybercity - Ebene Specialists John Abela john.abela@crowehorwath.com.mt Jason Scicluna tax@crowehorwath.com.mt Jiri Vanhuynegem jvanhuynegem@sgfinancialservices.mu Ajay Sewraz a.sewraz@sgfinancialservices.mu Key Contact John Abela Jiri Vanhuynegem Contact details Tel: + 356 21494792 Tel: + 230 403 05 00 Services in the area of expat taxes: Tax Yes yes Legal (including work permits) No yes Advisory No yes Payroll Yes yes Occupation permits, Residence cares Other Experience in the following tasks ( yes: levels = + +, +, -, - - / no ) Setting up an international expatriate/secondment policy -- ++ • Local labour contracts - ++ • International labour contracts -- ++ • Split-salary contracts -- ++ • Secondment contracts -- ++ Salary and payroll simulations ++ ++ Special expatriate tax regimes + N/a Cross-border health insurance issues -- + Cross-border pension schemes -- - Cross-border stock option plans -- - Relocation advice -- + Income tax returns of non-residents ++ ++ Tax law ++ ++ Labour law + ++ Social security + ++ Drawing up of Audit | Tax | Advisory 12 Netherlands Norway Poland Crowe Horwath zk Brækhus Dege Advokatfirma TPA Horwath Sztuba Kaczmarek sp. z o.o. Amsterdam Oslo / Sandvika Warsaw, Poznan, Katowice Hans Missaar hans.missaar@crowehorwath.nl Dennis Giesbers dennis.giesbers@crowehorwath.nl Mariëlle te Brake marielle.tebrake@crowehorwath.nl Mark Zijlstra mark.zijlstra@crowehorwath.nl Antonio Holstad holstad@bd.no Toralv Follestad follestad@bd.no Małgorzata Dankowska malgorzata.dankowska@tpa-horwath.pl Mikołaj Ratajczak mikolaj.ratajczak@tpa-horwath.pl Łukasz Korbas lukasz.korbas@tpa-horwath.pl Mariëlle te Brake Antonio Holstad Małgorzata Dankowska Tel: + 31 20 4260600 Tel: + 47 23 23 90 90 Tel: + 48 22 647 97 00 yes yes Yes yes yes No yes yes Yes yes yes Yes Accounting services, registration of limited liability companies, brach offices and other entities in Poland for expats ++ ++ -- ++ ++ ++ ++ ++ - ++ ++ - ++ ++ ++ ++ ++ ++ ++ ++ ++ ++ + ++ ++ + ++ + + ++ + ++ -- ++ ++ ++ ++ ++ ++ ++ ++ -- ++ ++ ++ Audit | Tax | Advisory 13 Portugal Romania Name of Office Horwath JV, Lda. TPA Horwath Location Porto Bucharest Specialists José Carlos Velez jose.velez@crowehorwath.pt Claudia Stanciu-Stanciulescu Claudia.Stanciu@tpa-horwath.ro Andreea Florian Andreea.Florian@tpa-horwath.ro Cristina Gheorghita Cristina.Gheorghita@tpa-horwath.ro Antonica Stefan Antonica.Stefan@tpa-horwath.ro Key Contact José Carlos Velez Claudia Stanciu Contact details Tel: + 351 22 607 62 70 Tel: + 40 21 310 06 69 Services in the area of expat taxes: Tax Yes yes Legal (including work permits) No yes Advisory Yes yes Payroll No yes Other Experience in the following tasks ( yes: levels = + +, +, -, - - / no ) Setting up an international expatriate/secondment policy - - • Local labour contracts - ++ • International labour contracts - + • Split-salary contracts - + • Secondment contracts - + Salary and payroll simulations ++ ++ Special expatriate tax regimes + + Cross-border health insurance issues - + Cross-border pension schemes - + Cross-border stock option plans - + Relocation advice - + Income tax returns of non-residents ++ ++ Tax law ++ ++ Labour law + ++ Social security ++ + Drawing up of Audit | Tax | Advisory 14 Serbia Slovakia Slovenia TPA Horwath Tax & Finance d.o.o. Beograd TPA Horwath TAX, k.s. TPA Horwath d.o.o. Belgrade Bratislava Ljubljana Bojan Žepinić bojan.zepinic@tpa-horwath.rs Pavle Ristić pavle.ristic@tpa-horwath.rs Mária Janušková maria.januskova@tpa-horwath.sk Michael Knaus michael.knaus@tpa-horwath.si Bojan Žepinić Mária Janušková Michael Knaus Tel: + 381 60 60 61 201 Tel: + 420 2 20678911 Tel: + 386 1 520 86 60 yes yes yes yes yes yes yes yes yes yes yes yes Due diligence, consulting services, accounting services, business consulting, corporate finance, restructuring, forensic services, EU Funds Tax Compliance ++ + -- ++ - ++ ++ - ++ ++ - ++ ++ - ++ ++ + ++ ++ N/A ++ ++ + ++ ++ + + ++ - + ++ -- ++ ++ ++ ++ ++ ++ ++ ++ + ++ ++ + ++ Audit | Tax | Advisory 15 Spain Sweden Name of Office Crowe Horwath Legal y Tributario Tönnerviks Horwath Revision Location Barcelona Växjö Specialists Jesús Romero jesus.romero@crowehorwath.es Carles Hernández Lars Engström carles.hernandez@crowehorwath.es lars.engstrom@crowehorwath.se Xavier Murciano xavier.murciano@crowehorwath.es Key Contact Jesús Romero Lars Engström Contact details Tel: + 34 93 244 89 00 Tel:+ 46 470 79 56 16 Services in the area of expat taxes: Tax yes yes Legal (including work permits) yes yes Advisory yes yes Payroll yes yes Other Labour Litigation, Collective Agreements Negotiation, Dismissal Process (single and collective), Tax Litigation, Tax Equalization Procedures. Experience in the following tasks ( yes: levels = + +, +, -, - - / no ) Setting up an international expatriate/secondment policy ++ + • Local labour contracts ++ ++ • International labour contracts + + • Split-salary contracts ++ + • Secondment contracts + + Salary and payroll simulations ++ ++ Special expatriate tax regimes ++ + Cross-border health insurance issues + + Cross-border pension schemes + ++ Cross-border stock option plans + + Relocation advice ++ + Income tax returns of non-residents ++ ++ Tax law ++ ++ Labour law ++ ++ Social security ++ ++ Drawing up of Audit | Tax | Advisory 16 Switzerland United Kingdom Curator & Horwath AG Crowe Clark Whitehill Zürich London Raphael Gaudin raphael.gaudin@crowehorwath.ch Lee Hamilton lee.hamilton@crowecw.co.uk Susan Ball susan.ball@crowecw.co.uk Laurence Field laurence.field@crowecw.co.uk Raphael Gaudin Lee Hamilton Tel: + 41 44 208 23 23 Tel: + 44 207 842 7357 yes Arrival and departure tax briefings, tax return preparation and filing for expatriate employees, tax issues related to non-resident directors, tax on international share arrangements, expatriate tax related pension issues, expatriate tax aspects of corporate inversions, tax equalisation, EU and international social security yes Work permit for both inbound and outbound UK expatriates yes International assignment policy and process development, international employer and employee compliance, cost reduction, setting-up overseas operations, cross border moves for senior executives and international HR co-ordination across multiple countries. yes International payroll, Modified Payroll (for tax equalised expatriates) International Social Securty, Migration Expatriate tax training for HR, payroll and finance staff - ++ + ++ - ++ + ++ + ++ ++ ++ + ++ + ++ + ++ - ++ + ++ ++ ++ ++ ++ + ++ ++ ++ Audit | Tax | Advisory 17 Crowe Horwath International About Crowe Horwath International Crowe Horwath International is ranked among the top 10 global accounting networks with more than 150 independent accounting and advisory services firms in over 100 countries around the world. Crowe Horwath International’s member firms are committed to impeccable quality service, highly integrated service delivery processes and a common set of core values that guide decisions daily. Each firm is wellestablished as a leader in its national business community and is staffed by nationals, thereby providing a knowledge of local laws and customs which is important to clients undertaking new ventures or expanding into other countries. Crowe Horwath International member firms are known for their personal service to privately and publicly held businesses in all sectors and have built an international reputation in the areas of audit, tax and advisory services. www.crowehorwath.net Crowe Horwath International is a leading international network of separate and independent accounting and consulting firms that may be licensed to use “Crowe,” “Crowe Horwath” or “Horwath” in connection with the provision of accounting, auditing, tax, consulting or other professional services to their clients. Crowe Horwath International itself is a non-practicing entity and does not provide professional services in its own right. Neither Crowe Horwath International nor any member is liable or responsible for the professional services performed by any other member. Audit | Tax | Advisory © 2014 Crowe Horwath International
