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Within the framework of globalisation international
assignments continue to be important for employer
and employee alike. For this reason the question of
German and international employee taxation turns out
to be a central issue and is more important than
ever. This work will serve employees as a guideline
for their assignment from or to Germany. It will
provide an overview concerning international tax law
and contribute to the better planning of an
international assignment. Moreover, it will show the
options available to optimise the tax burden during
the time of an international assignment. Especially
for international operating employees, who have been
granted stock options from their employing company,
far-reaching questions related to their taxation are
arisen. Due to the complexity of international and
German tax legislation, this book aims to provide a
simplified overview, which will enable the employee
to determine the relevant German and international
taxation laws and regulations applying to his income
from his employment during his international
assignment.
assignments continue to be important for employer
and employee alike. For this reason the question of
German and international employee taxation turns out
to be a central issue and is more important than
ever. This work will serve employees as a guideline
for their assignment from or to Germany. It will
provide an overview concerning international tax law
and contribute to the better planning of an
international assignment. Moreover, it will show the
options available to optimise the tax burden during
the time of an international assignment. Especially
for international operating employees, who have been
granted stock options from their employing company,
far-reaching questions related to their taxation are
arisen. Due to the complexity of international and
German tax legislation, this book aims to provide a
simplified overview, which will enable the employee
to determine the relevant German and international
taxation laws and regulations applying to his income
from his employment during his international
assignment.