Global Mobility Services - Germany

Expanding internationally or relocating employees across borders brings exciting opportunities – but also complex tax, payroll and compliance challenges.

We help businesses and employees navigate international assignments with confidence, providing practical German tax expertise while coordinating with trusted international specialists whenever additional support is required.

Whether you are relocating employees to Germany, sending staff overseas or managing an international workforce, we help ensure your assignments remain compliant, efficient and well planned from the very beginning.

Overview

We support both local and international companies operating in Germany by providing practical advice on international assignments, tax compliance, payroll obligations and cross-border employment matters.

Because global mobility often involves more than tax, we work closely with an established international network of trusted professionals, including employment lawyers, immigration specialists, payroll experts and tax advisers in other jurisdictions. This allows us to coordinate the right expertise for every assignment while remaining your primary point of contact throughout the process.

Our goal is to make international employee mobility as straightforward as possible – for employers, employees and their families.

International Employee Assignments

Managing international employee assignments requires careful planning. Every assignment is different, and employers must consider tax, payroll, social security and compliance obligations both in Germany and abroad. 

We advise businesses throughout every stage of the assignment lifecycle, helping employers understand their obligations before, during and after an employee relocation.

Our services include support with:

  • Cross-border employee assignments
  • Short and long-term secondments
  • International transfers
  • Tax residency assessments
  • Assignment planning and compliance

By planning assignments correctly from the outset, businesses can reduce administrative burdens and avoid unexpected tax liabilities.

Shadow Payroll

International assignments often require employees to remain on their home-country payroll while simultaneously meeting payroll and tax obligations in the host country.

A shadow payroll is a parallel payroll process used to calculate and report an employee’s taxable income in the host country, even though the employee continues to be paid through their home-country payroll.

Shadow payroll helps businesses:

  • comply with local payroll and tax reporting requirements
  • calculate income tax and social security obligations where applicable
  • support tax equalisation arrangements
  • reduce the risk of double taxation
  • avoid penalties arising from non-compliance

As payroll obligations differ significantly between countries, we help businesses understand when shadow payroll is required and coordinate with payroll providers to ensure compliance.

Split Payroll

While often mentioned alongside shadow payroll, split payroll is a different arrangement.

Under a split payroll, an employee’s remuneration is divided between the home and host countries. Typically, part of the salary is paid locally in the host country to cover day-to-day living expenses, while the remaining salary continues to be paid through the home-country payroll for ongoing commitments such as pensions, mortgages or savings.

Split payroll arrangements can provide:

  • compliance with local payroll legislation
  • correct income tax and social security withholding
  • continuity of home-country pension and employee benefits
  • improved cash flow for internationally mobile employees
  • greater flexibility for long-term international assignments

Because split payroll affects payroll administration across multiple jurisdictions, careful planning is essential to ensure all reporting obligations are met.

Tax & Social Security Compliance

Employees relocating to Germany may become subject to German income tax and social security obligations. Depending on the circumstances, obligations may also continue in their home country.

We help employers and employees understand these requirements while ensuring registrations, filings and reporting obligations are completed accurately and on time.

Unsere Dienstleistungen umfassen:

  • German income tax compliance
  • Tax registration
  • Annual tax return preparation
  • Social security guidance
  • Communication with the German tax authorities where required

Our proactive approach helps businesses remain compliant while providing employees with confidence throughout their international assignment.

Grenzüberschreitende Steuerberatung

Cross-border employment creates complex tax considerations for both employers and employees. We advise businesses on international tax matters, including double taxation agreements, permanent establishment risks, withholding tax obligations and transfer pricing considerations where applicable.

Where projects involve multiple jurisdictions, we coordinate with trusted advisers in the relevant countries to ensure clients receive consistent, practical advice across every stage of the assignment.

Unterstützung für internationale Unternehmen in Deutschland

International businesses expanding into Germany often require specialist support to manage the financial and tax implications of relocating employees. We work closely with multinational organisations to develop practical global mobility solutions that align with both German legislation and global corporate policies.

Whether you are relocating one employee or managing a large international workforce, we provide practical advice tailored to your organisation’s structure and commercial objectives.

Working alongside our international network of specialists, we help businesses navigate the challenges of global mobility while providing a single, trusted point of contact for their German tax matters.

Häufig gestellte Fragen

What are Global Mobility services?

Global Mobility services help businesses manage the tax, payroll and compliance obligations associated with relocating employees internationally or managing cross-border assignments. We provide specialist German tax advice and work with a trusted international network of professionals where additional expertise is required.

This depends on several factors, including tax residency, assignment length and applicable double taxation agreements. We advise both employers and employees on their individual obligations.

Shadow payroll is a payroll arrangement used during international assignments to ensure employees meet payroll and tax obligations in Germany while remaining employed through an overseas payroll where appropriate.

Yes. We work with multinational organisations and international businesses relocating employees to Munich and across Germany, providing comprehensive tax, payroll and compliance support throughout the assignment process.

Steuerberatung sollte nicht kompliziert sein.