» ARTLEX's lawyers assist you in the management of all the legal and tax issues related to the international mobility of your company's employees (inbound & outbound / France host country or origin), and in particular:
Labor law - Choice of the contractual formula depending on the characteristics of the employee's mission abroad: functions, duration, determination of the relationship of subordination, law applicable to the contractual relationship, legal consequences at the end of the assignment to the foreign employer with regard to the host company and / or the company of origin, establishment of the mobility charter etc.
Remuneration - Determination of the compensation package that may be offered to the employee: benefits in kind / in cash, deferred remuneration, tax and social systems, impact of the cost-of-living differential that may exist between the country of origin and the host country, etc.
Social protection - Depending on the place of fulfillment of the mission, choice between the maintenance of the employee to the social security system of his country of origin (secondment) or the affiliation to the social security system of the country in whose territory he will exercise his professional activity (expatriation), determination of any additional social protection if necessary (mutual insurance, pension, retirement), study of possible possibilities of optimization of the social cost of sending the employee abroad.
Taxation of natural persons: depending on the country of assignment, determination of the tax obligations of the employee in the host country and in the country of origin, assistance in declarative matters, determination of favorable tax regimes that may be applicable, study of possibilities for possible optimization of the tax cost of sending the employee abroad, calculation of tax equalization etc.
Taxation of legal persons: determination of the tax obligations of the employer in the host country or the country of origin, withholding tax applicable to non-residents where applicable, study of the tax consequences for the employer according to the attributions of the employee. (eg: issues of permanent establishment etc)
Our lawyers intervene, in coordination with their international network of correspondents, in the majority of the countries of Europe, North and South America, Africa, Asia.
Remuneration - Determination of the package
Taxation of natural persons
Taxation of legal persons