About the role
Moving someone across borders creates tax and payroll obligations that clients often discover late. This specialist in Frankfurt works on German inbound and outbound assignments, a growing number of them linked to the UAE, where there is no personal income tax but German tax residence can continue. You work with the mobility policy advisor, the cost-of-assignment analyst and client payroll providers. You also check whether a permanent establishment risk arises when an employee works from abroad.
What you will do
- Set up and run shadow payroll for inbound and outbound assignees
- Prepare tax equalisation and hypothetical tax calculations
- Assess German tax residence, treaty relief and the 183-day rule for each assignment
- Apply for A1 certificates and certificates of coverage, and advise where no social security agreement exists
- Coordinate with tax advisers on employee income tax returns
What you bring
- 5+ years in mobility tax or international payroll, at an advisory firm or in-house
- Strong knowledge of German wage tax (Lohnsteuer) and social security rules
- Understanding of double tax treaties, including the position for Germany and the UAE since their treaty expired at the end of 2021
- German at C1 and English at C1
- Steuerfachangestellte or Steuerfachwirt qualification, or equivalent
Good to have
- Experience with DATEV Lohn und Gehalt
- Knowledge of UAE corporate tax questions around seconded staff
Languages
English (C1), German (C1)