Part 1: International Assignment: What Is An International Assignment? - The Basics.

International employee assignments are a tried and tested HR tool for many companies, whether for projects abroad, for know-how transfer or as part of targeted personnel development programs. However, as soon as the place of work is relocated abroad, the playing field changes, as international assignments are subject to complex requirements in terms of income taxes, social security, employment law and work permits.

The first part of this five-part series deals with the basics of classic international assignments, i.e. temporary assignments abroad governed by employment contracts in which the original employment relationship remains in place. We explain what constitutes an international assignment, and why it is the actual practice that counts and not the label. This is precisely where the legal and administrative consequences arise, which determine the effort, risks and costs involved.