Secondment and expatriation are two forms of international mobility with specific consequences regarding employment contracts and social security laws. In the case of secondment, an employee remains affiliated with the social security system of its home country due to European or bilateral regulations. For example, an employee working in Germany who is temporarily transferred to another EU member state (e.g., France) for less than 18 months remains subject to German social security regulations.

Expatriation, on the other hand, refers to situations where there are no special rules for temporarily maintaining social security obligations, so an employee’s assignment abroad usually leads to a locally concluded employment contract and integration into the local social security system.

Our lawyers specializing in international labor law will assist you in drafting legally compliant contracts and advise you on a mobility strategy tailored to your needs, whether you are in Germany, France, or a third country. We work closely with our foreign colleagues from our a-Global partner network to provide this service.

We support you in the legal analysis and drafting of relevant contracts and framework conditions, including the assignment’s duration, cost coverage, applicable social security law, the tax treatment of foreign assignments, the granting of additional benefits (such as foreign allowances, housing cost coverage, tax equalization payments, and additional health insurance), and the employee’s reintegration under labor law upon returning to their country of origin.

In the context of international mobility, an employment contract must be drafted with particular care. It must clearly specify which national labor law provisions apply if the employee works in several countries or is employed by several employers in different countries (e.g., an international group of companies).

Our lawyers specializing in international employment law can support you in drafting, negotiating, and legally optimizing such contracts. We ensure that your employment contracts comply with relevant national and international regulations in Germany, France, and other countries, collaborating closely with our foreign colleagues from our a-Global partner network.

When an employee begins working abroad, it is essential to promptly determine which social security and tax laws apply to avoid double contributions to multiple national social security systems or double taxation. The applicable obligations are governed by relevant EU regulations (European social security law) and bilateral agreements (double taxation agreements, or DTAs).

For instance, an employee posted within the EU is typically covered by its home country’s social security system (as evidenced by Form A1), whereas an expatriate is generally subject to the host country’s social security system.

Our lawyers specializing in international labor law will help you review the applicable social security and tax laws early on and take them into account when drafting contracts. We ensure that all formalities, notifications, and certificates (e.g., social security forms and tax returns) are completed correctly and help minimize the social security and tax burden on employees working internationally.

Cross-border home office work raises various issues related to labor law, social security, tax law, and data protection. The legality of working from home abroad depends on European regulations, bilateral agreements on international social security obligations, double taxation agreements (e.g., the DTA between Germany and France), special labor laws of the country of residence, and GDPR provisions on data processing.

For example, in practice, it must be examined whether working from home abroad could lead to a change in the applicable employment law or cause the employee to lose their previous social security or tax status. This could result in significant financial disadvantages.

Our lawyers specializing in international labor law will help you design and draft cross-border home office regulations that comply with all relevant national regulations in Germany, France, or a third country. In close cooperation with our foreign colleagues from our a-Global partner network, we ensure comprehensive legal protection for cross-border home office arrangements in your company.

When an employee is transferred within an international group of companies – for instance, from the group headquarters to a foreign subsidiary – several questions must be answered beforehand. Which law will apply to the employment relationship? Will the transfer affect the employee’s social security or tax status? Will the employer (group) be responsible for any financial consequences of the transfer?

Without adequate regulation, intra-group transfers can quickly lead to labor law conflicts, uncertainties about the distribution of roles between employers, and significant additional costs.

Our lawyers specializing in international labor law can support you in legally implementing such intra-group employee transfers. We draft tripartite agreements between the old and new employers and the employee that comply with national legal requirements in Germany, France, or a third country. We work closely with our foreign colleagues from our a-Global partner network to accomplish this.

Cross-border temporary agency work occurs when an employee is hired by a temporary employment agency in one country and then works temporarily for a client company in another country.

This model is subject to strict national and European regulations, particularly regarding remuneration structures, working conditions, and social security protection.

Our lawyers specializing in international labor law support the legally compliant implementation of cross-border temporary employment. We ensure that all contracts comply with international, European, and national regulations in Germany, France, and other countries, collaborating closely with our foreign colleagues from our a-Global partner network.