ARTICLE · 30 SEPTEMBER 2025

Part 4 – New International Assignment Models Increase Tax Complexity

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In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family.

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Friederike V. Ruch

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Author: Norma Reynov , CONVINUS global mobility solutions

For the German version, please read here >>

Traditional assignments are no longer the norm

In the past, things were often straightforward. An employee was assigned abroad for two or three years, typically with their family. The children attended an international school, the employee had a classic assignment contract, and the family only returned home for their annual home leave. For the duration of the assignment, the employee's tax residency shifted abroad, and payroll followed a more or less established assignment process. Of course, there were always exceptions, but clearly structured long-term assignments were far more common than they are today.

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