Eurostaff | Working In


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Eurostaff | Working In

  1. 1. What is it like to live and work in...? Relocation Guides Making a career change is a big decision that needs advice, consultation and careful planning and this is especially important if you are moving countries. Whether it is making visa applications, investigating certain tax implications or simply knowing the country dialling code we have tried to collate some information to make your planning that little bit easier. We’re sure that you will be able to find out the best restaurants and places to visit in your new place of work but we’ve brought together the aspects that are not as exciting to research yourself - we hope you find it useful. If you have any questions or any other aspects you would like us to look into then please contact your consultant or on the details below.
  2. 2. Working in... Contents The information contained in this document is of a general nature and is for information purposes only. Whilst we have taken every effort to ensure that the information provided is accurate and timely, you should not rely solely upon nor act upon anything here without seeking specific professional advice should you require it. Eurostaff Group Limited does not accept any responsibility for any damage or loss occurring by any person as a result of any use or any action you take or do not take in reliance on any information or materials available in this document. CONTENTS 2 1. Belgium Page 3 2. Denmark Page 4 3. France Page 5 4. Germany Page 6 5. Hungary Page 7 6. Italy Page 8 7. Luxembourg Page 9 8. Netherlands Page 10 9. Norway Page 11 10. Spain Page 12 11. Sweden Page 13 12. Switzerland Page 14
  3. 3. Working in... Belgium Belgium 3 Currency: Euro (EUR) Dialling Code: 00 + 32 Residence Permits All Swiss and EEA nationals may live freely in Belgium but if you plan to stay for longer than three months you must obtain both a ‘Declaration of Presence’ and a ‘Declaration of Registration’. Both of these can be obtained at the local town hall (maison communale) where a person is staying, by producing a passport or identity card Visa There are several categories of long-term visas for people moving to Belgium. The category depends on the purpose of your stay. Processing times vary, but the administration fee is usually €180. Employee visas are only granted with a work permit, which must be obtained separately by your employer. You will need: • Passport • To submit two completed application forms • Two passport photographs, • A criminal records disclosure covering the year preceding your application • Medical certificate (if you haven’t already provided one for your work permit) Tax Income tax rates for 2013: Monthy taxable income bracket Tax rate on income in bracket from EUR To EUR EUR Percent 0 8,590 0 25 8,590 12,220 2,147.50 30 12,220 20,370 3,236.50 40 20,370 37,330 6,496.50 45 37,330 Over 14,128 50
  4. 4. Working in... Denmark Denmark 4 Currency: Danish Krone (DKK) Dialling Code: 00 + 45 Residence Permits If you are granted at residence permit in Denmark, it will be given in the form of a residence card with biometric features (facial image and fingerprints) stored on a microchip embedded in the card. The residence card is documentation that you hold a residence permit in Denmark. Work Permits EU Nationals need to apply for a residence card or registration certificate within the first three months of their stay. In order to apply for a work permit, your stay must be justified in accordance to professional or labor market considerations. This means that you should fill a position which cannot be filled by a Danish citizen. This is the case if there are not enough people in Denmark who are qualified for a specific type of work. The implementation of various schemes should make it easier for professionals to receive a work permit. Different Schemes • The Positive List - Includes jobs and professions which experience a labor shortage at the moment. If you have been offered a job which is on the Positive List, you can directly apply for a work permit. • The Pay Limit Scheme - Applies to expats who can expect a salary above a certain limit. • The Corporate Scheme - Allows you to easily transfer to a branch of your company in Denmark. • The Greencard Scheme - Applies to highly qualified professionals who enter the country for a job search. It is valid for up to three years and allows you to work. • For Researchers - It is particularly easy to acquire a work as well as residence permit. A written job offer is a prerequisite, though. Tax A special expatriate tax regime applies to foreigners employed by a Danish-resident employer. Under qualifying contracts, salary income is taxed at a flat rate of 31.92%, including an 8% labor market tax, for five years, instead of at the ordinary rates of 39% to 56%.
  5. 5. Working in... France France 5 Currency: Euro (EUR) Dialling Code: 00 + 33 Residence Permits • Visas are issued for a period of three to twelve months now represent a formal residence permit (titre de séjour), thus replacing the old carte de séjour. • Expats who are not EU nationals and will be staying in France on a valid visa for over 12 months may still need a carte de séjour. • Keep in mind that all long-term visa holders have to register at the French Office of Immigration and Integration within the first two months of their stay. Visa Short Term Visa - If you are going to France on a brief work assignment, your employer should provide you with a contract approved by the relevant Direction Départementale du Travail, de l’Emploi et de la Formation Professionnelle. Long Term Visas Required if your stay exceeds 90 days, you need a long-stay visa. • This visa ‘de long séjour’ will be adapted to your specific reasons and duration of stay. • If you come to France for work, your employer needs to apply for a separate work and residence permit (carte de séjour) on your behalf. • Your visa will be issued on the basis of this work permit. The visa available to family members also depends on your work permit. • A routine medical examination and a police clearance may be required upon rival in France • Fees for a long-term visa are higher than those for a Schengen visa. Tax Non-resident witholding rates for 2012 income: Monthly taxable income bracket Tax rate on income in bracket From EUR To EUR Percent 0 14,245 0 14,245 41,327 12 41,327 No Limit 20
  6. 6. Working in... Germany Germany 6 Currency: Euro (EUR) Dialling Code: 00 + 49 Residence Permits All residents, whether they are German citizens, EU nationals, or third-country nationals, have to report their residence to the local authorities (Einwohnermeldeamt). To register you will need; • A simple registration form, which you can get at the town hall or download from their official website. • A valid passport. • A copy of the contract for renting an apartment in Germany, or a written statement from whoever is providing your accommodation. Visa Foreign nationals from the EU and the Schengen area countries are exempt. Foreigners wanting to stay longer than 90 days in Germany, who want to work in Germany, as a rule automatically need a visa. To obtain a work permit, the employer has to apply for the work permit before the employee can come to Germany. Work permits Nationals of the first 15 EU Member States, Cyprus and Malta as well as of Switzerland, Liechtenstein, Iceland and Norway (EFTA) do not need a work permit to take up employment in Germany. If you want to stay more than three months; • A residence permit (Aufenthaltserlaubnis) must be applied for at the local commune. • A registration form (Anmeldung) must be completed • Tax deduction card (Lohnsteuerkarte) also obtained at the local commune. Tax Taxable income bracket Tax rate on income in bracket From EUR To EUR Percent 0 8,004 0 0 16,009 0 8,005 52,881 14-42 16,010 105,763 14-42 52,882 250,730 42 105,764 501,460 42 250,731 No Limit 45 501,461 No Limit 45
  7. 7. Working in... Hungary Hungary 7 Currency: Forint (HUF) Dialling Code: 00 + 36 Residence Permits Any foreigner who stays in Hungary for more than 30 days, and does not lodge in a public lodging facility such as a hotel, is required to provide notification of their place of residence to the local government office or the regional alien policing authority. Those with residence permits are required to notify the authorities of their place of residence within three days of moving in, and to keep them informed of any subsequent change in residence. Work permits The employer offering the person a job must obtain a work permit for them from the Employment Agency in the area of Hungary where the job is located. The permit is sent by the employer to the applicant, who must submit it to the Hungarian Embassy along with the following documents; • Passport photo • Proof of travel documents and • Proof of accommodation in Hungary; • Bank statement, and • Confirmation of the job offer, as well as relevant fees. • Medical certificate Tax • Hungary has one flat tax rate as of 1 January 2013 which is 16 percent. • Foreign nationals living and working in Hungary are required to register as a taxpayer there. • Foreign residents who are living and working on a temporary basis in Hungary are only taxed on their Hungarian income. Business Culture Hungarian society is status conscious, and you should always address people by their proefessional or academic titles, or by their personal titles and their surname.
  8. 8. Working in... Italy Italy 8 Currency: Euro (EUR) Dialling Code: 00 + 39 Residence Permits Maximum three month stay - You must provide the nearest police station with a declaration of presence on Italian territory (dichiarazione di presenza sul territorio nazionale). Exceeding three months - You must apply to your nearest town hall (Comune-Ufficio Anagrafe) for residency (iscrizione anagrafica). You will be issued with a certificate (attestato d’iscrizione anagrafica), which is valid for five years from the date of issue, or for your period of intended residency (if this is less than five years). Visa Since Italy belongs to the European Union, all EU citizens may enter the country without any additional paperwork, provided they have a valid national ID or passport. If your country is not part of the EU and you are not a citizen of Norway, Iceland, Liechtenstein, San Marino, Switzerland, or the Vatican City, either, you must apply for a visa. Tax Taxable income bracket Tax rate on income bracket From EUR To EUR EUR Percent 0 15,000 0 23 15,001 28,000 3,450 27 28,001 55,000 6,960 38 55,001 75,000 17,220 41 75,001 Over 25,420 43 Working in Italy Before you start working in Italy, you must make sure to acquire a social security number and health insurance. Applying for a social security card is a one-time-only affair. You do this at the INPS (Instituto nazionale della previdenza sociale, the National Social Security Institute).
  9. 9. Working in... Luxembourg Luxembourg 9 Currency: Euro (EUR) Dialling Code: 00 + 352 Residence Permits • You need to secure a valid residence permit in order to work as an expat in Luxembourg. • You can only apply for this residence permit if you have a valid visa or are allowed to reside in the country. You must apply for an AST - Authorisation de Séjour Temporaire (Temporary Residency Authorization). In order to apply for your AST, you need to submit the following documents: • A certified copy of your valid passport • Your birth certificate • A copy of your police record • A curriculum vitae • An employment contract signed both by you and your employer • Information concerning any family relationship between you and your employer • An explanatory letter which supports your application Declaration of arrival You need to visit the authorities of your municipality to make a declaration of arrival. Bring your AST along. From that point on, you have 90 days to apply for your residence permit (valid for one year) for a salaried employee. Contact the Ministry of Foreign Affairs and submit the following documents: • A certified copy of the AST • A certified copy of your arrival declaration • A medical certificate issued by a Luxembourgish doctor, certifying your health • Proof of suitable housing • A recent photo • Proof of payment of the issue duty (about 30€) Tax Taxable income bracket Tax rate on income bracket From EUR To EUR Percent 34,162 36,069 32 36,070 37,977 34 37,978 39,885 36 39,886 41,793 38 41,794 100,000 39 Over 100,000 40
  10. 10. Working in... Netherlands Netherlands 10 Currency: Euro (EUR) Dialling Code: 00 + 31 Residency Permits Nationals of any of the EU/EEA member states (with the exception of Bulgaria and Romania) are free to move to the Netherlands and remain in the country. if you plan to stay for more than three months, you have to register with your municipal administration (Bevolkingsregister) after moving to the Netherlands. For that you will need: • A valid ID or passport • Birth certificate, marriage certificate and other documents • The lease or sales contract of your apartment or house BSN Number (Dutch Social Security) To apply for a BSN you need to arrange an appointment with either your local office of Tax Administration or City Hall within four months of your arrival. EU citizens need to provide a valid proof of identity and their registered address. Tax Tax is calculated by applying a progressive tax rate schedule to taxable income. The income tax rates are as follows. Taxable income bracket Income Tax rate EUR EUR Percent 0 19,645 5.85 19,645 33,363 10.85 33,363 55,991 42 55,991 Over 52 30% Rule The 30% reimbursement ruling is a tax advantage for highly skilled migrants moving to the Netherlands for a specific employment role. When the necessary conditions are met, the employer can grant a tax free allowance, equivalent to 30% of the gross salary subject to Dutch payroll tax. The 30% ruling results in a maximum (effective) tax rate of approximately 36.4%. The resulting tax free allowance is considered compensation for expenses that a foreign employee experiences when working outside their home country.
  11. 11. Working in... Norway Norway 11 Currency: Krone (NOK) Dialling Code: 00 + 47 Visa Expats who plan on moving to Norway on a skilled workers visa need to provide proof of a specialist training which corresponds to a Norwegian upper secondary education level. As an alternative, you may also submit a craft certificate, a university degree or another proof of special qualifications. However, in order to apply on the basis of special qualifications, you need professional experience in combination with further professional training. To Apply, contact a Norwegian embassy or consulate in order to apply for a skilled workers visa. In order to apply for a skilled workers visa, you need to provide the following documents: • A copy of your passport and a passport photo • A written offer of employment • Employer Information • CV • Information on where you will be staying • Proof that you have paid the application fee Most expats can file their visa application online. You will automatically receive an appointment to visit the embassy and hand in your paperwork. Tax & Residence As soon as your move to Norway is completed, you need to contact the National Population Register (Folkeregisteret). There, you will receive your personal ID number (Personnummer) as soon as you have registered your place of residence. This ID number is important when you get ready to do your taxes or plan to open a bank account. In order to register, you need to provide the following documents: • Your passport • Your residence permit • A completed form “Notification of your Move to Norway from Abroad” Tax Taxable income bracket Tax rate on income bracket From NOK To NOK Percent 0 490,000 0 490,000 796,400 9 796,400 Over 12
  12. 12. Working in... Spain Spain 12 Currency: Euro (EUR) Dialling Code: 00 + 34 Residence Permit Once you’ve entered Spain with your Residence Work Visa you can pick up your work and residence permit card, a simple bureaucratic process that merely requires you to submit the application form and your passport. This card must be applied for within 30 days of entry at either the Foreign Nationals Office or at the Police Headquarters. Visa An application for a NIE (Número de Identificación de Extranjeros), an identity number for foreigners, is also required for EU citizens moving to Spain for a period longer than three months. If you are contemplating buying or renting property, opening a bank account and working, you will need an NIE. To apply for the NIE, you need to go either to the national police department or to the Oficina de Extranjeros (Department of Foreigners) in your city of residence. There, you must present the following documents: • The original application form • A copy of said form • Your passport with a photo • The address where you are currently residing (which may be that of an acquaintance) • The reason for your move to Spain Tax In general, for the years 2012 and 2013 non-resident taxpayers are taxed at the rate of 24.75 percent on income obtained in Spanish territory or which arises from Spanish sources, and at the rate of 21 percent on capital gains and investment income arising from Spanish sources. Specific rates apply to certain other types of income.
  13. 13. Working in... Sweden Sweden 13 Currency: Krona (SEK) Dialling Code: 00 + 46 Residence Permits You have to contact the Swedish Migration Board to register your residency within three months of arriving in Sweden. You have the option to register in person at one of the offices of the Swedish Migration Board or submit your registration documents via mail or online. Visa • Everybody who comes to Sweden for employment needs to obtain a work visa. • The work visa has to be placed in your passport before your arrival in Sweden. • You should submit your application to your nearest embassy or consulate. • While your visa application is being processed, you are not allowed to travel to Sweden. To Apply for your visa you a • Your employer has to send your contract to the responsible trade union. • Once the trade union has approved your salary and working conditions, you can apply for a work permit at the Swedish Board of Migration or at the nearest Swedish consulate or embassy. • If you are bringing your family, they will require a residence and/ or work permit as well. So make sure to apply for these too. Documents needed to obtain Visa • An application form • A valid passport and a copy of the picture page • Two passport-type photographs • An offer of employment (Anställingserbjudande) Tax There is a 25% expatriate flat tax rate for non-residents. Business Culture Sweden’s business environment is rather informal and casual. Those of you who prefer to wear jeans to work instead of fancy suits will feel right at home. Flexible work hours and open, lively discussions during business meetings are common as well. In Sweden, it is considered important to have a healthy balance between your work and your private life. You should still try to remain humble, have respect for your co-workers and be punctual.
  14. 14. Working in... Switzerland Switzerland 14 Currency: Francs (CHF) Dialling Code: 00 + 41 Residence Permit Permanent employees who would be staying longer than three months in Switzerland require a permit. This is issued by the cantonal migration offices. A distinction is made between short-stay (less than 1 year), residence (temporary) and permanent residence permits (unlimited). You need to register with your community before your contract starts, and within two weeks of your arrival. There is a fee for registering and the information you need to register is; • Passport • Marriage certificate • Birth certificates of children • A passport photo • A copy of your employment contract • Your rental agreement Visa A visa is not necessary for nationals of European Union member states. Tax Taxable income bracket Tax rate on income bracket From CHF To CHF Percent 0 30,799 0 30,800 50,900 1 51,000 58,400 2 58,500 75,300 3 75,400 90,300 4 90,400 103,400 5 103,500 114,700 6 114,800 124,200 7 124,300 131,700 8 131,800 137,300 9 137,400 141,200 10 141,300 143,100 11 143,200 145,000 12 145,100 895,800 13.0 895,900 Over 11.5