Assistance to Human Resources services
We advise various companies ranging from the small company with a couple of international assignees to large and multinational companies having a comprehensive international assignment policy.
We advise both on international assignments to and from France.
Prior to the transfer and up to the assignee's return to his home country, we advise during the different steps of the assignment and mainly on the following:
Review of situations prior to the transfer
Analyzing and fixing the tax residency position (consequence on social security contributions due), countries where the remunerations are taxable and the applicable social security regime, advising on complementary social or provident coverage (expatriation, secondment), identifying any possible tax or social security optimization (special tax regime, designed allowances…).
Setting-up and processing the transfer
Calculating remuneration packages, drafting contracts and assignment letters, registration to social security schemes and obtaining the corresponding certificate, registration to specific expatriate schemes.
Tax equalization and tax reconcilation calculations.
- Advising on the payroll consequences of the different assignment allowances;
- reviewing social security contribution computations;
- providing draft payslips.
- Stock-options, restricted stock, free allocation of shares…
- International tax and social security advise (place of taxation, optimization, reporting obligations)
- Assisting in designing and drafting international assignment policies