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Assignments to Europe WTS Assignments to Europe | Editorial WTS Assignments to Europe | Content Assignments to Europe WTS Assignments to Europe | Editorial WTS Assignments to Europe | Content Editorial In times of globalization, the importance of international employee de- Austria ................................................................. 04 Russia .................................................................. 53 ployment is growing. As a global company, you are therefore faced with the ever increasing complexity of managing your expatriates’ cross-bor- Belgium ............................................................... 06 Serbia .................................................................. 56 der taxation, social security, legal and immigration-related matters. The legal regulations in these fields are not only subject to constant change Bulgaria ............................................................... 09 Slovenia............................................................... 58 but they are also becoming more and more complex when applied in dif- ferent jurisdictions at the same time. Incorrect decisions can be both diffi- Croatia ................................................................. 11 Spain ................................................................... 60 cult and costly to rectify. Czech Republic ..................................................... 13 Sweden ............................................................... 62 At WTS, we can help you to identify cross-border work related risks at an early stage and optimize tax and social security payments for you and your Denmark ............................................................. 15 Switzerland ......................................................... 64 employees while keeping the administrative burden to a minimum. Our expertise helps you to strategically plan and manage your intercompany Estonia ................................................................. 17 United Kingdom .................................................. 66 assignment cost and compliance. Our Global Expatriate Services special- ists guide you smoothly through the planning, structuring and implemen- Finland ................................................................ 19 Ukraine ............................................................... 69 tation of any cross-border work (e.g. assignments, remote work, foreign local hires). Jointly with our international network, WTS can assist you in France .................................................................. 22 Appendix ............................................................. 72 more than 100 locations worldwide. We provide local expertise from in- ternational professionals wherever you are. Germany .............................................................. 24 Contacts ............................................................... 76 This booklet offers you a brief overview of tax, social security and immi- Hungary .............................................................. 26 Imprint ................................................................ 78 gration related matters you might consider for your cross-border work to and within Europe. Iceland ................................................................ 28 Editorial team Ireland ................................................................. 30 WTS Global Mobility www.wts.com/expatriates Italy ..................................................................... 32 Latvia .................................................................. 35 Luxembourg ........................................................ 37 Netherlands ......................................................... 40 Frank Dissen Norway ............................................................... 43 Partner/Global Head of Expatriate Services Poland ................................................................. 45 WTS Steuerberatungsgesellschaft mbH Taunusanlage 19, 60325 Frankfurt Portugal .............................................................. 47 [email protected] +49 69 1338456-52 +49 162 2444916 Romania .............................................................. 50 2 3 WTS Assignments to Europe | Austria WTS Assignments to Europe | Austria Austria Personal Income Tax and insolvency insurance (0.2%) up to a monthly → A payroll account must be kept for every employee. income ceiling of € 5,550 (for 2021, adjusted annu- → An annual wage tax certificate, the so called “Lohn- Comparisons → Individual’s taxes depend on their residential sta- ally). zettel” must be filed by the end of February of the Taxation of Fringe Benefits tus as well as on their total income earned. → Furthermore, the employer has to pay the follow- following year. → Austria has a progressive tax system which means ing duties: employee pension fund, employer con- Housing C that the rates range between 25% to 55% depend- tribution to the family equalisation fund, munici- Termination of employment Home Flights C ing on the total yearly income. pal taxes and employer contribution surcharge. → The work permit must be cancelled. Education for children C → Profits gained from capital invested are taxed at → The employee must be de-registered from the so- A Tax exempt | B Taxable | C Tax relief under certain conditions a rate of 27.5% and gains from real estate sales at Immigration cial security authority. 30%. → A final wage tax certificate must be filed. → The tax period is the calendar year. Visa Tax Rates → The annual income return must be filed electroni- → Generally, any foreign citizen who wants to work Single, no children 24,92% cally the year following the taxable period until 30 as an employee in Austria must apply for a visa. Employment Gross Income¹ € 100,000 p.a. June. The deadline can be extended to 31 March → This rule does not apply to citizens of the Europe- Married, 2 children 21,92% the second following year after the tax period with an Union, the European Economic Area (EEA) and Employment Gross Income¹ € 100,000 p.a. the assistance of a tax advisor. Switzerland. In these cases a visa is not mandatory. → Salaries in Austria are usually paid in 14 instal- ments, including the 13th salary as the holiday Work permit Maximum Effective Personal Income allowance and a 14th salary as a Christmas bonus. → Third country citizens (other than EU/EEA/Swit- Tax Rates for the past 3 years These two last named special salaries are taxed at zerland) must apply for a combined residence and 2019 2020 2021 a rate of 6% whereas the regular employment in- work permit, the so called ’’Red White Red Card’’. 55% 55% 55% come is subject to progressive rates. Registration Social Security → All foreigners must register at their local registra- Social Security Rates Employment Gross Income1 € 100,000 p.a. tion office within a certain period. Social security contributions are mandatory and gen- Employee 18,12% erally all employees working in Austria have access Employer’s Obligations Employer 21,23% to the benefits of the social system. The contribution depends on the employee’s monthly income. The em- Start of employment Social Security Agreements (SSA) ployer is responsible for withholding and paying the → A correct residence and work permit for the em- contribution. ployee is mandatory in case of non-EU/EEA citizen- Australia ship. Canada Employee → The employee must be registered at the social se- Chile → Up to a monthly ceiling of € 5,550 (for 2021), which curity office before he/she starts working for an Montenegro is adapted annually, an employees contribution is Austrian company (if subject to the Austrian social deducted for health (3.87%), pension (10.25%) and security system). India unemployment insurance (3%) as well as Chamber Philippines of Labour levy (0.5%) and contribution to public During employment Serbia housing funds (0.5%). → Wage tax must be withheld on a monthly basis and Tunesia paid to the tax office by the 15th of the following Employer month. Turkey → Employers are responsible for paying contributions → Same goes for the social security contributions USA to health (3.78%), pensions (12.55%), unemploy- which must also be paid and declared by the 15th ment (3%) and work accidents (1.3%) insurance and of the following month to the competent social se- 1 Excluding fringe benefits such as housing. furthermore contributions to housing funds (0.5%) curity authority. 4 5 WTS Assignments to Europe | Belgium WTS Assignments to Europe | Belgium Belgium Personal Income Tax An exception may apply if the employee is seconded they are staying within 10 working days following Registration to Belgium, in which case the employee remains cov- the day of their arrival in Belgium. This obligation → All foreigners must register at the local municipal- → Individuals whose domicile or seat of wealth is ered by the social security system of his home country does not apply for employees who stay at a hotel ity of the place of residence (inscription in the reg- located in Belgium are considered tax residents upon application, provided that the secondment does or Airbnb. ister of foreign nationals). and are taxable on their worldwide income, while not exceed a certain duration (up to 5 years in certain → EEA nationals who stay for more than 3 months in non-residents are only liable to tax on their Bel- cases). Belgium must register their presence at the town Employer’s Obligations gian-sourced income. hall of the local district in which they are staying. → Executives on a temporary assignment to Belgium Under the Belgian social security scheme, both em- To be able
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