Germany: Government confirms A1 certificate may not be required for every short business trip out of the country
The risk profile of business travellers (BTs) has significantly grown over the last few years as ‘informal mobility’ has increased and in some organisations partly replaced more formal expatriate arrangements. The areas of risk – personal tax, immigration, employment law, corporate tax and cost, retention and personal safety – are similar to those that apply to more formal expat arrangements but there tends to be less structure and process in place to manage these risks collectively, particularly on a global basis. Often, this is due to the lack of ownership for this population and lack of clarity on host country requirements.
Through our research of more than 45 locations, we are able to see clear trends in the approaches taken by local tax and/or immigration authorities, particularly on data sharing, enforcement and tackling compliance.
Many clients are able to identify business travellers by reviewing their data however are then not able to determine the employment tax obligations they or their employees have. We have gathered information across more than 45 locations and have created standardised reports with easy to follow guidance ready to go.
Business Travellers has been an increasingly key focus area for the UK tax authorities for a number a of years now and we are seeing even more scrutiny from HMRC through employer audits. Find out more in respect of these changes, and many other areas relating to the taxation of business travellers to the UK via our insights and resources.
Business travellers are increasingly becoming a global issue, with more and more countries increasing their focus on compliance requirements. Our global business traveller network comprises of people and teams working together to share hands-on experience and knowledge of upcoming changes and struggles that we see organisations face. Read this section to find out more.
There are a number of wider issues to consider when considering compliance for business travellers, including immigration, corporate tax and governance. Find out more about the other implications via our insights and resources.
Mobility is evolving, driven by advancing technology, transformations in the way people and organisations work and by a fundamental shift in the regulatory environment. Our approach focuses on a variety of employee and corporate risk areas by providing you with pre-travel, on-travel and retrospective assessment knowledge and tools, for effective management of your business traveller population. Find out more about the use of data and our offerings to help you achieve compliance.