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Global Mobility

Managing business traveller risk

This animation illustrates some of the ways that businesses may inadvertently create a ​corporate tax, employment tax and immigration risk​​​​ and highlights the need to be pro-active in managing these ​issue​s​.

Sweden: Economic employer concept proposed to be effective in 2021

The government proposed to introduce the term ‘economic employer’ into Swedish tax legislation in 2017. The goal was to help taxpayers distinguish an employment relationship when applying the Swedish so-called 183-days rule as well as when interpreting the 183-days rule in tax treaties where Sweden is a contracting state. The initial intention was to introduce the economic employer concept into law by 1 January 2019, however this did not occur. Recently, the government announced that it intends to review the proposal again and ensure that the new rules come into force 1 January 2021.

Germany: Government confirms A1 certificate may not be required for every short business trip out of the country

The German Federal Ministry of Labour and Social Affairs (BMAS) confirmed in a recent June 2019 announcement that an A1 certificate is not required for every short business trip. The A1 certificate ─ also referred to as the 'certificate of applicable law' ─ confirms that in the case of temporary employment in another EEA State or Switzerland, only the corresponding German regulations apply instead of the social security regulations for that jurisdiction.

Global Risk Landscape for Business Travellers

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.  

CT Reliefs, Allowances & Exemptions

PwC myTrips powered by myMobility

myTrips shows you how your employees’ travel plans could impact the immigration, personal tax, corporation tax, social security and EU Posted Workers position.

Global Business Travellers

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.

Data and Technology

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.