Personalentsendung in der Praxis

S. 179Anhang

I. Introduction and Examples

Kopecek

What are the key questions before, during and after a cross-border staff assignment?

From the moment the neccessity of a cross-b292

order staff assignment becomes aparent and staff members are chosen, companies face a multitude of questions regarding foreign law, labour law and the contractual setup. Which person of which nationality, either accompanied by family members or not, may visit the hosting country and for how long are they allowed to stay in the hosting country for professional purposes? Which business purposes form the basis for the cross-border assignment and what is the contractual basis for such an assignment? Which labour law is applicable and are there any mandatory reporting regulations before the deployment? These questions and issues are complex. The first chapter of this book, written by Elisabeth Böhm, deals with the questions on how to approach such projects and what to keep in mind.

The next chapter offers an overview of tax questions and issues for the involved company. But why does Arnold Binder confront the readers with these topics at such an early stage in this book? Service- or intercompany-Agreements are usually c...