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posting abroad
Frau mit medizinischem Mundschutz am Telefon
Travellers to Sweden will no longer have to show a negative COVID test before entering Sweden from 21.01.2022, the government announced on 18.01.2022.
The claim to child benefit in the subordinate state (Germany) is not excluded pursuant to Art. 68 (2) sentence 3 of Regulation 883/2004 if there is only a claim in the subordinate state but the substantive requirements for a claim in the priority state (Poland) are not met.
Balkendiagramm
On 12.11.2020, the Tax Court of Baden-Württemberg ruled that in the case of tax-exempt foreign income subject to the progression proviso, there is no impermissible excess taxation within the scope of Section 32b (1) Sentence 1 No. 3 EstG even if there is a tax burden of more than 49% related to the foreign income....
Freiheitsstatue, New York
The USA has updated testing requirements for air travellers to the USA, which must be implemented before departure. As of 6 December, air travellers two years of age and older, regardless of nationality or vaccination status, must present a negative viral test.
workspace
The BFH has now clarified with regard to the new travel expenses law that the first workplace of employment in the case of cross-border employee secondment is the stationary business establishment of the receiving company to which the employee is assigned under an independent employment contract with the receiving company for the duration of the...
Statistiken
According to Directive 2014/67/EU of the European Parliament, registration may already be mandatory even for short-term assembly or project assignments within Europe. All countries have implemented this regulation and there are regular updates in the reporting procedures and the functionality of the portals.
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Latest blogs on global assignments

Did they come to stay?
18. April 2023
Salary determination for expatriates
12. April 2023
Application of the daily wage tax table – Significantly higher expenses for employees with limited tax liability
12. April 2023
USA: USCIS plans to increase fees
27. February 2023
Travel expenses and travel expense reimbursements for business and work-related trips abroad from 01.01.2023
31. January 2023
LAG Hamburg: Effectiveness of Hypotax Agreements between Employer and Employee
19. January 2023

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