The world is getting smaller every day and moving your key people around the globe is becoming essential to your business running smoothly. However, the global mobility of your employees presents serious challenges for companies operating internationally.

Laws and regulations covering tax and social security differ across the world which means that international mobile employees and their employers need to meet very specific and complex tax and social security rules.

RSM Ireland's dedicated global mobility team can provide you with expert knowledge to ensure that all the important considerations have been understood and addressed in advance of sending your key people to other jurisdictions, or conversely, employing an international secondee.

Some of the main issues that need to be addressed in advance of undertaking an assignment include:

  • Tax continuing to be paid in the home jurisdiction
  • Employee income tax filing obligations in the host jurisdiction
  • The tax treatment of relocation expenses, travel and subsistence costs in other jurisdictions
  • The social security position for employees in both the home and host jurisdictions
  • Availability of SARP and FED reliefs for inbound secondees
  • Considerations surrounding Permanent Establishment when sending key employees to other jurisdictions
  • Continued participation in the employers pension scheme
  • VAT considerations where key employees are seconded cross border
  • Corporation tax deduction for employee costs in the home or host jurisdiction

Our team can advise you on:

  • Structuring remuneration packages
  • Home and host country tax compliance
  • Payroll services
  • International social security and pensions
  • Share incentive schemes for expatriates
  • Permanent establishment issues and solutions
  • VAT and RCT issues
Suzanne O'Neill
Suzanne O'Neill
Tax Partner
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+353(0)1 496 5388

How can we help?

Please contact us for further information on how our specialist global mobility team can help your business.