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EXPAT PLANNING: WHAT TO
KNOW WHEN SENDING KEY
TALENT OVERSEAS
THE LIFESPAN OF AN
ASSIGNMENT
DEFINITION AND
EMPLOYMENT STATUS
PRE-DEPARTURE
RELOCATION
ON ASSIGNMENT
REPATRIATION
PREFER TO LISTEN TO OUR
WEBINAR ON EXPAT PLANNING?
CLICK HERE.
CATEGORIZATION OF
EXPATRIATE SCENARIOS
TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM LESS THAN 6 MONTHS
CATEGORIZATION OF
EXPATRIATE SCENARIOS
TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM
COMMUTER
LESS THAN 6 MONTHS
6 — 12 MONTHS
CATEGORIZATION OF
EXPATRIATE ...
TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM
COMMUTER
LONG TERM
LESS THAN 6 MONTHS
6 — 12 MONTHS
12+ MONTHS
CATEGORI...
TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM
COMMUTER
LONG TERM
PERMANENT TRANSFER
LESS THAN 6 MONTHS
6 — 12 MONTHS
...
ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
TAX REIMBURSEMENT POLICY.
ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT COMPENSATION POLI...
ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT COMPENSATION POLI...
ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT COMPENSATION POLI...
IMMIGRATION/VISAS – A
PRACTICAL PROBLEM
PROPER WORK AND RESIDENCY PERMITS
SHOULD ALWAYS BE SECURED PRIOR TO
TRAVEL; FAILUR...
IMMIGRATION/VISAS – A
PRACTICAL PROBLEM
THE FIRST STEP OF ANY EXPAT ASSIGNMENT
MUST INVOLVE SECURING APPROPRIATE
IMMIGRATI...
IMMIGRATION/VISAS – A
PRACTICAL PROBLEM
WORK PERMITS USUALLY REQUIRE A LOCAL
“ENTITY” TO SPONSOR THE WORK PERMIT — DO
YOU ...
TAX COMPLIANCE AND
MANAGEMENT
DECIDING THE APPROACH TO A TAX
REIMBURSEMENT METHODOLOGY IS
FUNDAMENTAL.
SOCIAL SECURITY — APPLY FOR HOME
COUNTRY CERTIFICATES OF COVERAGE.
COORDINATE PRE AND POST ARRIVAL TAX
CONSULTATIONS FOR EMPLOYEES IN HOME
AND HOST COUNTRIES, FILING NECESSARY
TAX NOTIFICAT...
TAX CALCULATIONS TO SUPPORT SELECTED
TAX REIMBURSEMENT METHODOLOGY.
PREPARE AND FILE HOME / HOST COUNTRY
ANNUAL TAX RETURNS.
LIAISE AND FOLLOW UP WITH THE EMPLOYEE.
TAX REIMBURSEMENT
METHODOLOGY
A MAJOR CONSIDERATION IN DESIGNING AN
EXPATRIATE PACKAGE IS THE DEGREE OF TAX
ASSISTANCE AN EMPLOYER GIVES TO AN EXPAT.
TAX ASSISTANCE IS REQUIRED TO ENSURE
EXPAT DOES NOT HAVE TO PAY MORE INCOME
TAXES AS A RESULT OF THE ASSIGNMENT
THAN WOULD...
AGREED AND DETERMINED UPON IN ADVANCE
AS THIS WILL DRIVE:
• ASSIGNMENT COSTS AND PROFESSIONAL
SUPPORT REQUIREMENTS
• DECIS...
EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX...
EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX...
EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX...
EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX...
EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX...
EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
RE...
EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
RE...
EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
RE...
EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
RE...
COMMON MISTAKES
POOR PLANNING AND UNREALISTIC
EXPECTATIONS ABOUT TIMELINES.
UNREALISTIC COST ESTIMATES.
FAILURE TO TRACK EMPLOYEE
LOCATION AND DURATION OUT OF
COUNTRY ("183-DAY DRIFT").
FAILURE TO ESTABLISH AND FOLLOW
CLEAR GLOBAL MOBILITY POLICIES
AND PROCEDURES, LEADING TO
INCONSISTENCIES.
FAILURE TO PROVIDE ADEQUATE
HEALTH AND SAFETY TRAINING, WHICH
CAN RESULT IN LEGAL ACTION.
FAILURE TO ACCOUNT FOR THE
STRESSES OF EXPAT ASSIGNMENTS,
INCLUDING TYPICAL DROPS IN
EMPLOYEE PRODUCTIVITY LEVELS.
THE SOLUTION?
A WELL STRUCTURED POLICY, WITH CLEAR
GUIDELINES, WILL HELP MANAGE A CONSISTENT
AND TRANSPARENT APPROACH ACRO...
LET US HELP YOUR BUSINESS
MOVE INTO NEW MARKETS
NEED HELP SENDING KEY TALENT OVERSEAS?
CONTACT RADIUS:
+1 888.881.6576
INF...
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Expat Planning: What to Know When Sending Key Talent Overseas

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The globalized economy presents new opportunities for growth, frequently requiring companies to expatriate employees overseas. Sending key talent overseas can solve problems, but also triggers a host of issues, such as immigration status and in-country employment compliance, host and home country taxation, and broader compensation planning and quality of life topics.

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Expat Planning: What to Know When Sending Key Talent Overseas

  1. 1. EXPAT PLANNING: WHAT TO KNOW WHEN SENDING KEY TALENT OVERSEAS
  2. 2. THE LIFESPAN OF AN ASSIGNMENT
  3. 3. DEFINITION AND EMPLOYMENT STATUS
  4. 4. PRE-DEPARTURE
  5. 5. RELOCATION
  6. 6. ON ASSIGNMENT
  7. 7. REPATRIATION
  8. 8. PREFER TO LISTEN TO OUR WEBINAR ON EXPAT PLANNING? CLICK HERE.
  9. 9. CATEGORIZATION OF EXPATRIATE SCENARIOS TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
  10. 10. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT SHORT TERM LESS THAN 6 MONTHS CATEGORIZATION OF EXPATRIATE SCENARIOS
  11. 11. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT SHORT TERM COMMUTER LESS THAN 6 MONTHS 6 — 12 MONTHS CATEGORIZATION OF EXPATRIATE SCENARIOS
  12. 12. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT SHORT TERM COMMUTER LONG TERM LESS THAN 6 MONTHS 6 — 12 MONTHS 12+ MONTHS CATEGORIZATION OF EXPATRIATE SCENARIOS
  13. 13. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT SHORT TERM COMMUTER LONG TERM PERMANENT TRANSFER LESS THAN 6 MONTHS 6 — 12 MONTHS 12+ MONTHS PERMANENT CATEGORIZATION OF EXPATRIATE SCENARIOS
  14. 14. ASSIGNMENT POLICIES / SUPPORTING DOCUMENTATION REQUIRED
  15. 15. ASSIGNMENT POLICIES / SUPPORTING DOCUMENTATION REQUIRED EMPLOYMENT TERMS / ASSIGNMENT LETTER.
  16. 16. ASSIGNMENT POLICIES / SUPPORTING DOCUMENTATION REQUIRED EMPLOYMENT TERMS / ASSIGNMENT LETTER. TAX REIMBURSEMENT POLICY.
  17. 17. ASSIGNMENT POLICIES / SUPPORTING DOCUMENTATION REQUIRED EMPLOYMENT TERMS / ASSIGNMENT LETTER. ASSIGNMENT COMPENSATION POLICY. TAX REIMBURSEMENT POLICY.
  18. 18. ASSIGNMENT POLICIES / SUPPORTING DOCUMENTATION REQUIRED EMPLOYMENT TERMS / ASSIGNMENT LETTER. ASSIGNMENT COMPENSATION POLICY. TAX REIMBURSEMENT POLICY. IMMIGRATION DOCUMENTATION.
  19. 19. ASSIGNMENT POLICIES / SUPPORTING DOCUMENTATION REQUIRED EMPLOYMENT TERMS / ASSIGNMENT LETTER. ASSIGNMENT COMPENSATION POLICY. TAX REIMBURSEMENT POLICY. IMMIGRATION DOCUMENTATION. RELOCATION POLICY.
  20. 20. IMMIGRATION/VISAS – A PRACTICAL PROBLEM PROPER WORK AND RESIDENCY PERMITS SHOULD ALWAYS BE SECURED PRIOR TO TRAVEL; FAILURE TO DO SO MAY LEAD TO DEPORTATION OR “BLACK MARKS.”
  21. 21. IMMIGRATION/VISAS – A PRACTICAL PROBLEM THE FIRST STEP OF ANY EXPAT ASSIGNMENT MUST INVOLVE SECURING APPROPRIATE IMMIGRATION CLEARANCE.
  22. 22. IMMIGRATION/VISAS – A PRACTICAL PROBLEM WORK PERMITS USUALLY REQUIRE A LOCAL “ENTITY” TO SPONSOR THE WORK PERMIT — DO YOU HAVE A LOCAL CORPORATE PRESENCE IN COUNTRY? — THERE ARE OFTEN POTENTIAL DIFFICULTIES OF SPONSORSHIP FOR NEWLY REGISTERED ENTITIES.
  23. 23. TAX COMPLIANCE AND MANAGEMENT
  24. 24. DECIDING THE APPROACH TO A TAX REIMBURSEMENT METHODOLOGY IS FUNDAMENTAL.
  25. 25. SOCIAL SECURITY — APPLY FOR HOME COUNTRY CERTIFICATES OF COVERAGE.
  26. 26. COORDINATE PRE AND POST ARRIVAL TAX CONSULTATIONS FOR EMPLOYEES IN HOME AND HOST COUNTRIES, FILING NECESSARY TAX NOTIFICATIONS.
  27. 27. TAX CALCULATIONS TO SUPPORT SELECTED TAX REIMBURSEMENT METHODOLOGY.
  28. 28. PREPARE AND FILE HOME / HOST COUNTRY ANNUAL TAX RETURNS.
  29. 29. LIAISE AND FOLLOW UP WITH THE EMPLOYEE.
  30. 30. TAX REIMBURSEMENT METHODOLOGY
  31. 31. A MAJOR CONSIDERATION IN DESIGNING AN EXPATRIATE PACKAGE IS THE DEGREE OF TAX ASSISTANCE AN EMPLOYER GIVES TO AN EXPAT.
  32. 32. TAX ASSISTANCE IS REQUIRED TO ENSURE EXPAT DOES NOT HAVE TO PAY MORE INCOME TAXES AS A RESULT OF THE ASSIGNMENT THAN WOULD HAVE BEEN PAID AT HOME.
  33. 33. AGREED AND DETERMINED UPON IN ADVANCE AS THIS WILL DRIVE: • ASSIGNMENT COSTS AND PROFESSIONAL SUPPORT REQUIREMENTS • DECISION BY EXPAT TO TAKE ASSIGNMENT • STRUCTURE AND AMOUNT OF OTHER REMUNERATION • DESIGN OF APPROPRIATE HOME / HOST COUNTRY PAYROLL ARRANGEMENTS
  34. 34. EXPAT TAX SERVICES: HOME COUNTRY PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS & FILING REQUIREMENTS.
  35. 35. EXPAT TAX SERVICES: HOME COUNTRY PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS & FILING REQUIREMENTS. REVIEW BASIC TAX PLANNING OPPORTUNITIES.
  36. 36. EXPAT TAX SERVICES: HOME COUNTRY PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS & FILING REQUIREMENTS. REVIEW BASIC TAX PLANNING OPPORTUNITIES. IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS.
  37. 37. EXPAT TAX SERVICES: HOME COUNTRY PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS & FILING REQUIREMENTS. REVIEW BASIC TAX PLANNING OPPORTUNITIES. IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS. PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.
  38. 38. EXPAT TAX SERVICES: HOME COUNTRY PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS & FILING REQUIREMENTS. REVIEW BASIC TAX PLANNING OPPORTUNITIES. IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS. PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY. COMPLETE HOME COUNTRY TAX RETURNS FOR THE TRANSFER YEAR & FULL ASSIGNMENT YEAR (WHERE REQUIRED).
  39. 39. EXPAT TAX SERVICES: HOME COUNTRY PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS & FILING REQUIREMENTS. REVIEW BASIC TAX PLANNING OPPORTUNITIES. IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS. PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY. COMPLETE HOME COUNTRY TAX RETURNS FOR THE TRANSFER YEAR & FULL ASSIGNMENT YEAR (WHERE REQUIRED). REVIEW SOCIAL SECURITY TOTALISATION AGREEMENTS AND APPLY FOR A CERTIFICATE OF COVERAGE.
  40. 40. EXPAT TAX SERVICES: HOST COUNTRY REVIEW TAX PLANNING OPPORTUNITIES.
  41. 41. EXPAT TAX SERVICES: HOST COUNTRY REVIEW TAX PLANNING OPPORTUNITIES. PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE REQUIRED ARRIVAL TAX FORMS.
  42. 42. EXPAT TAX SERVICES: HOST COUNTRY REVIEW TAX PLANNING OPPORTUNITIES. PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE REQUIRED ARRIVAL TAX FORMS. TAKE ADVANTAGE OF ANY DOUBLE TAX TREATY PROVISIONS TO MINIMIZE HOST COUNTRY TAXES AND MITIGATE DOUBLE TAXATION.
  43. 43. EXPAT TAX SERVICES: HOST COUNTRY REVIEW TAX PLANNING OPPORTUNITIES. PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE REQUIRED ARRIVAL TAX FORMS. TAKE ADVANTAGE OF ANY DOUBLE TAX TREATY PROVISIONS TO MINIMIZE HOST COUNTRY TAXES AND MITIGATE DOUBLE TAXATION. PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.
  44. 44. EXPAT TAX SERVICES: HOST COUNTRY REVIEW TAX PLANNING OPPORTUNITIES. PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE REQUIRED ARRIVAL TAX FORMS. TAKE ADVANTAGE OF ANY DOUBLE TAX TREATY PROVISIONS TO MINIMIZE HOST COUNTRY TAXES AND MITIGATE DOUBLE TAXATION. PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY. PREPARE HOST COUNTRY TAX RETURNS AS REQUIRED.
  45. 45. COMMON MISTAKES
  46. 46. POOR PLANNING AND UNREALISTIC EXPECTATIONS ABOUT TIMELINES.
  47. 47. UNREALISTIC COST ESTIMATES.
  48. 48. FAILURE TO TRACK EMPLOYEE LOCATION AND DURATION OUT OF COUNTRY ("183-DAY DRIFT").
  49. 49. FAILURE TO ESTABLISH AND FOLLOW CLEAR GLOBAL MOBILITY POLICIES AND PROCEDURES, LEADING TO INCONSISTENCIES.
  50. 50. FAILURE TO PROVIDE ADEQUATE HEALTH AND SAFETY TRAINING, WHICH CAN RESULT IN LEGAL ACTION.
  51. 51. FAILURE TO ACCOUNT FOR THE STRESSES OF EXPAT ASSIGNMENTS, INCLUDING TYPICAL DROPS IN EMPLOYEE PRODUCTIVITY LEVELS.
  52. 52. THE SOLUTION? A WELL STRUCTURED POLICY, WITH CLEAR GUIDELINES, WILL HELP MANAGE A CONSISTENT AND TRANSPARENT APPROACH ACROSS A POTENTIALLY DIVERSE EXPAT POPULATION — TAKING AWAY UNCERTAINTY AND REASSURING THE EXPAT THAT THE EMPLOYER IS IN CONTROL.
  53. 53. LET US HELP YOUR BUSINESS MOVE INTO NEW MARKETS NEED HELP SENDING KEY TALENT OVERSEAS? CONTACT RADIUS: +1 888.881.6576 INFO@RADIUSWW.COM WWW.RADIUSWORLDWIDE.COM @RadiusWW

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