International Tax Law
For Employees
Tax advice for cross-border commuters, expats and internationally mobile employees. We make sure you are not taxed twice and that you make full use of every advantage.
International Tax Law
Tax advice for cross-border commuters, expats and internationally mobile employees. We make sure you are not taxed twice and that you make full use of every advantage.
Globalisation and Münster's proximity to the Netherlands mean that an increasing number of employees are working across borders. Whether as a cross-border commuter between Germany and the Netherlands, as an expat in an international company or as a specialist with income from several countries - the tax implications are significant and require specialist advice.
We advise clients from over 40 countries and are familiar with the challenges of allocating remuneration across several jurisdictions. Our goal is to reduce your overall tax burden through progression optimisation and the targeted application of double taxation agreements.
Münster, as a university city and business location in close proximity to the Dutch border, attracts many international employees. The correct application of double taxation agreements is crucial to avoid double taxation whilst simultaneously making use of the tax advantages of both countries.
We coordinate your tax advisory with foreign tax advisers and ensure that deductible business expenses are claimed in all relevant countries. As a member of the TaxPlanet network, we draw on an international partner network that guarantees comprehensive coverage.
Your Expert
CEO
Tax Consultant, Bachelor of Arts, Expert Adviser for International Taxation, Expert Adviser for Customs and Excise Duties
Internationally mobile employees face particular tax challenges. Here are the most common situations in which we support you.
Do you live in the Netherlands and work in Germany, or vice versa? We know the DTA between both countries and ensure that you make the most of the tax advantages on both sides of the border.
For secondments abroad, we clarify questions of tax residence, social security obligations and the correct treatment of all remuneration components in both countries.
If you receive salary from different countries, we optimise your overall tax burden through targeted progression optimisation and correct DTA application, avoiding double taxation.
In addition to ongoing tax advisory, we offer specialist services for employees with cross-border employment.
DTA application and exemption
Correct application of double taxation agreements to avoid double tax burden
30% ruling (Netherlands)
Advice on the tax-free allowance for qualified employees in the Netherlands
Tax residence certificates
Application for and preparation of the necessary evidence for the tax authority
Social security advice
Clarification of social security obligations in cross-border employment
Employment expenses abroad
Claiming deductible business expenses in multiple jurisdictions
English-language advisory
Full communication and presentation of results in English
Answers to the most important questions on international tax law for employees.
Your question not listed? Get in touchWhich country has the right to tax depends on your tax residence, the place of activity and the provisions of the applicable double taxation agreement. As a rule, employment income is taxed where the activity is carried out, whilst the state of residence avoids double taxation via the exemption or credit method. We review your specific situation, allocate your income to the relevant country in a legally secure manner and ensure that you are not taxed twice anywhere.
In most cases, yes. As long as you have your residence or habitual abode in Germany, you are subject to unlimited tax liability here on your worldwide income and must declare all income. In the country of activity there is generally also an obligation to file a return for income earned there. We coordinate both returns, pay attention to the progression clause and liaise with tax advisers abroad as required.
What matters is which days you actually work physically in Germany. For work performed in the home office, Germany generally has the right to tax, whilst days worked abroad are allocated to the country of activity. There is also the risk that the home office creates a permanent establishment of the employer in Germany, which can have social security and corporate tax consequences. We examine the allocation, prepare the necessary calculations and support both you and your employer in handling the matter correctly.
Whether cross-border commuter, expat or internationally seconded employee - speak with our specialist advisers in international tax law.