With the rise of globalization many companies now maintain a wide variety of cross-border trade and supply relationships. Yet not only large companies participate in and benefit from increasing internationalization; global markets also offer considerable opportunities for small and mid-sized companies. As a result of growing internationalization, it is increasingly common for employees to be assigned to temporary positions in foreign countries. However, such assignments raise numerous questions, not only for human resource departments, but also for tax experts, lawyers, investors, company owners, and for the employees themselves.
This work answers the questions most often posed by non-German companies and employees when individuals are assigned to a position in Germany. It seeks to assure an efficient and smooth process when employees are sent to and received in Germany. A clear focus is placed on answering questions that arise in the day-to-day activities of non-German human resource departments. Expats in Germany is an extremely valuable reference work for non-Germans seeking to navigate the complexities of German law.