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October 2015
Relocation 2015
EXPERT GUIDE
2 3October 2015 October 2015
Expert guide: Relocation 2015
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Europe
Immigration routes for
work-related relocation to the UK
Hiring & Firing Employees in
Germany – Caution Imperative
Migrating to Australia? Australian Visas
Explained with Free Thorough Visa Evaluation
Being a Trusted Traveller Has
Its Benefits Entering the US
Migration Skill Assessment – The Gateway to
being considered for a Skilled Visa
The Do’s and Don’ts of Moving to Norway to Work
Only an all-round support will ensure the
sustained success of international
assignments and expatriates’ happiness
Tenant Relocations in Europe – Key Issues in
Germany and England & Wales
Contents
Your Relocation Service for
Lugano and Ticino
A Case study for the Netherlands
Rising to the New Challenges of
Relocating to Spain
Snapshot: Relocation Statistics
The Americas
USCIS now requires amended H-1B
petitions to be filed when moving H-1B
workers to new work locations requiring
a new Labor Condition Application
Africa
Facilitating immigration in
Africa and the Middle East
Expert Directory
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30
34
40
44
46
56
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Contents
Fenice Media Ltd | 101 The Big Peg | 120 Vyse Street | Birmingham | West Midlands | B18 6NF | United Kingdom |
Tel: +44 (0) 121 270 9468 | Fax: +44 (0) 121 345 0834 | www.corporatelivewire.com
Contributing Organisations
Gherson, Getme2oz.com,
Immigration2oz, US Visa Solutions -
Law Office of Janice A. Flynn, CPM
People, Brækhus Dege Advokatfirma
DA, compass international gmbh,
Hogan Lovells International LLP,
Lugano Relocation Service, Global
Relocation Services, brs Relocation
Services, Fakhoury Law Group,
Executive Relocation
Middle-East - Africa
Chief Executive Officer
Osmaan Mahmood
Managing Director
Andrew Walsh
Editor-in-Chief
James Drakeford
Publishing Division
Jake Powers,
John Hart,
John Peterson
Directors
Sameena Yates
Siobhan Hanley
Awards Directors
Leah Jones,
Elizabeth Moore,
Chris Barry,
Rupert Hemingway
Awards Coordinator
Roxana Moroianu
Art Director
Timothy Nordan
Senior Designer
Lai Chun Lok
Contributors
Liam Harris, Shari Walton
Research Manger
David Bateson
Marketing
Development Manager
Dilan Parbat
Project Managers
Ibrahim Zulfqar, Rocky
Singh, Zoe Cannon
Account Managers
Norman Lee, Thomas
Patrick, Kerry Payne,
Sophie Smith, Ben
McPhillips
Production Manager
Sunil Kumar
Competitions Manager
Arun Salik
Administration
Manager
Nafisa Safdar,
Data Administrator
Dan Kells
Head of Finance
Joseph Richmond
Senior Credit
Controller
Jorawar Johl
Accounts Assistant
Jenny Hunter,
Michael Atkinson
4 5October 2015 October 2015
Expert guide: Relocation 2015
Introduction
In recent years a globalised economy
has led to a globalised workforce.
Gone are the days where an employ-
ee will be situated in one city or one
office for the entirety of his or her ca-
reer. Employees may be born in one
country, live in another and spend a
significant portion of their working
lives travelling from one continent to
another, either as an expatriate on
assignment or else simply as an ex-
ecutive constantly on the move. In
the modern era we are witnessing a
rise in a nomadic workforce.
The ease in which we can now ac-
quire affordable long distance flights
and access job information via the in-
ternet makes an international work-
force an increasingly idealistic pros-
pect, whilst utilising international
candidates allows companies to fill
vacancies where there is a skills gap
in their own domestic workforce.
This type of arrangement is often
mutually beneficial with the employ-
ee receiving financially lucrative op-
portunities.
The biggest challenges facing both
employers and employees is the lev-
el of paperwork and different regu-
latory formalities involved, ranging
from minimum wage and income
tax to the hiring and firing proce-
dures. The Corporate LiveWire Re-
location Expert Guide ensures this
task is simplified through the inclu-
sion of industry experts from across
a wide range of key jurisdictions. In
this guide you will find articles detail-
ing the complexities of acquiring the
correct visas – both for permanent
residence and for overseas business
excursions. The guide also outlines
the key components to regulation,
including a pertinent case study with
a Canadian employer entering the
German labour market.
Editor In Chief
James Drakeford
Introduction
Europe
8 9October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
Lee Jackson
lee@gherson.com
Immigration routes for work-related relocation to the UK
By Lee Jackson
Tier 1 (Investor) Migrants
This route is for high net worth indi-
viduals making a substantial finan-
cial investment to the UK. In broad
terms, investors need to show that
they have a minimum of £2,000,000
of their own funds available to in-
vest in the UK. Once a visa has been
granted, the investment must be
made within 90 days of entry to the
UK. Investors can bring their spouse
orpartnerandchildrenunder18with
them. There is no English language
requirement for investors until they
apply for indefinite leave to remain –
all other PBS applicants must satisfy
an English language requirement.
Tier 1 (Entrepreneur) Migrants
This route is for migrants who wish
to establish, join or take over one or
more businesses in the UK. Appli-
cants must normally show that they
have £200,000 in funds available to
invest in the business, although it is
possible to share that amount be-
tweentwopeopleasanentrepreneur
team. In addition to the business
investment requirements, entrepre-
neurs must also show that they can
maintain themselves and any depen-
dants they bring with them. In order
to obtain an extension of their visa
after 3 years, entrepreneurs must
show that they have created at least
2 jobs for settled UK residents.
The Government considers the En-
trepreneur route to be subject to
abuse. In 2013, it introduced a genu-
ine entrepreneur test, which allows
immigration officers to refuse appli-
cations if they are not satisfied of the
applicant’s intentions even when all
other criteria have been met. This
has led to refusal rates increasing
from about a third to a half of all ap-
plications.
Tier 2 (General) Migrants
This route is for skilled workers. In
order to obtain a Tier 2 visa, the mi-
grant must first obtain sponsorship
from an employer who is a licensed
sponsor. The rules are extremely
technical. Different criteria apply de-
pending upon whether the migrant’s
occupation is one where there is a
shortage of workers in the UK.
In April 2011, the Government intro-
duced an annual cap of 20,700 Tier
2 visas, which is divided into month-
ly limits. In recent months, the cap
There are a number of immigration
routes available by which foreign na-
tionals can relocate to the UK. The
following article summarises the
main work-related routes available.
EEA migrants
It is far easier for nationals of the Eu-
ropean Economic Area (EEA – i.e., the
EU plus Iceland, Liechtenstein and
Norway) and Switzerland to migrate
to the UK than it is for non-EEA na-
tionals, although it should be noted
that Croatia only acceded to the EU
on 1 July 2013 and is subject to tran-
sitional restrictions on its nationals
wishing to access the UK labour mar-
ket until 2018. Freedom of move-
ment of workers is one of the fun-
damental principles of the European
Union. Due to the primacy of EU law
over domestic law, EEA nationals cur-
rently hold a privileged position over
non-EEA nationals in terms of immi-
gration to the UK. They do not need
a visa. They are free to come to the
UK to look for work. They are able
to reside in the UK whether they are
employed or self-employed. They
can also reside here as a self-suffi-
cient person or as a student provided
they have comprehensive sickness
insurance cover. After five years’
continuous residence in the UK, EEA
nationals acquire the right to reside
in the UK permanently. EEA nation-
als can also bring their non-EEA fam-
ily members to reside with them in
the UK.
The Government is currently seek-
ing to renegotiate the terms of the
UK’s EU membership. The renegotia-
tion seeks to limit some of these free
movement rights. A referendum on
continued EU membership will then
take place before the end of 2017.
These developments may have a sig-
nificant impact upon the ability of
EEA nationals to relocate to the UK
in the medium-term future.
Non-EU migrants
In contrast to EU migrants, the UK is
free to make its own rules in respect
of immigration by non-EU migrants.
The vast majority of migrant appli-
cations are made under the Points
Based System (PBS). The most signif-
icant work categories under the PBS
are investors, entrepreneurs, and
work permit holders.
10 11October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
that a refusal of entry clearance en-
gages human rights.
Instead, the vast majority of adverse
decisions are only challengeable by
way of Administrative Review. This is
an internal review by another mem-
ber of staff – usually someone who
works in the same office as the per-
son who made the original decision.
It is only possible to succeed if the
original decision-maker made a case
working error. In practice, this is a
difficult threshold to cross, especially
in cases where there is a dispute of
fact.
Given the limited opportunities to
get things right, and the potentially
devastating consequences of getting
things wrong, it cannot be stressed
enough how important it is that the
initial application is prepared as pro-
fessionally and thoroughly as pos-
sible.
Forthcoming Changes
Over the last decade or so, UK gov-
ernment policy has become pro-
gressively more restrictive towards
immigration. Current annual net
migration to the UK is 330,000, an
all-time high. However, the govern-
ment’s stated aim is to reduce an-
nual net migration to the tens of
thousands. Scarcely a week passes
without a new tightening up of the
Immigration Rules being announced.
A major new Immigration Bill is due
to be published which will attempt
to place further obstacles in the way
of migrants. The Migration Adviso-
ry Committee is currently reviewing
both the Tier 1 (Entrepreneur) and
Tier 2 routes. It is inevitable that it
will become ever harder to satisfy
the requirements of the Rules and
persons considering relocating to the
UK should, where possible, avoid any
unnecessary delay that might make
it harder for them to achieve their
objective.
has been reached more and more
frequently, and preference has been
given to applications from those
earning higher salaries.
Tier 2 (Intra Company Transfer) Mi-
grants
This route enables multinational em-
ployers to transfer their existing em-
ployees from outside the EEA to their
UK branch for training purposes or to
fill a specific vacancy that cannot be
filled by a British or EEA worker.
One significant benefit of using this
route is that the Tier 2 cap does not
apply to Tier 2 intra company trans-
fers. However, this route does not
lead to qualification for indefinite
leave.
General grounds of refusal
In addition to the specific criteria for
each Tier, applicants must also not
fall foul of the General Grounds of
Refusal. These are designed to ex-
clude people whose presence is un-
desirable in the UK. Factors such as
an individual’s criminal record or ad-
verse immigration history, including
deception used in previous applica-
tions, can lead to refusal of entry or
a lengthy ban from the UK.
Indefinite Leave
Investors, Entrepreneurs and Tier 2
(General) Migrants can apply for in-
definite leave to remain in the UK af-
ter five years’ continuous residence.
There are accelerated routes for in-
vestors who invest larger sums and
entrepreneurs who create excep-
tionally successful businesses.
Challenging Decisions
PBS refusals do not attract a right of
appeal to an independent judge, un-
less the decision engages the appli-
cant’s human rights. In most cases
where an application is made from
abroad, it will be difficult to show
12 13October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
Fred Isherwood
F.Isherwood@cpmpeople.com
+44 (0) 870 991 9000
Hiring & Firing Employees in Germany – Caution Imperative
By Fred Isherwood
redundant but nonetheless he was
offered reasonably generous settle-
ment terms and given a written ter-
mination agreement which paid him
three months’ salary whilst on gar-
den leave, which he took, and he re-
tained his company car.
True to character he refused to sign
the termination agreement but he
did take the garden leave, and the
salary, and the car. He never, even at
the end of his notice period, returned
the car although eventually he did al-
low it to be collected from him long
after his three months’ notice period
had expired.
After his three months’ notice had
expired; his last payment was re-
ceived and the car had at last been
relinquished, he declared for the first
time by his first firm of lawyers that
his employment had not actually
been terminated, because he had
not, as German law requires, had his
notice in writing on paper and posted
to him, rather than (as it was) sent to
him electronically; nor in the alter-
native was his paper notice actually
handed to him.
After his first firm of lawyers were
made aware of all of the facts, and
thus were made aware of a counter
technicality, they disappeared, but
some months later other lawyers
issued court proceedings for him,
claiming that his employment had
not been terminated, it had just been
suspended. They claim continuing
salary for him for every month since
last he was paid, loss of commission,
which he has not earned, (but he
might have done if he was not on his
garden leave) and continuing loss of
use of his company car. Their only
reason for his claim is that he did not
receive his notice personally or by
post and on paper. There is no sug-
gestion that what was offered, and
he took, was not in correct form.
They simply say that he should now
have more, for no other reason than
that his notice was not received by
him in the way that the law requires.
Every time his employers told Ger-
man lawyers the story thus far, they
listened no further without saying
thattheemployerswereinthewrong.
They said that his notice written on
paper must be posted now, and that
the former employee should be paid
So often, and to the detriment of us
all in business life, and particularly
in employment law, form triumphs
over substance. Form, as embod-
ied in employment law, is so often
abused. It is frequently not used as a
shield to protect vulnerable employ-
ees, with which no one should dis-
agree, but as a sword by disgruntled
employees to extract far
more from their former
employers than the law
ever intended.
The following situation,
which is yet to be decid-
ed by the Courts in Ger-
many, highlights the obvious advice
that you must always have a working
knowledge of the employment law of
the country where a prospective em-
ployee is to be employed, or at least
have ready access to an in country
professional that does.
A Canadian Company wished to trade
in Germany, and so they employed a
German who was well established in
the work that they do and who they
thought would sell their services and
generally raise awareness of their
presence.
The employment was not a happy
fit for either party from the outset.
The employee complained about ev-
erything that he was required to do,
and the way in which he was to do
it, although as the Company’s sole
German employee he was given
freedom to get on with his work to
his own timetable. He had a salary
with benefits, and a free-
dom about the way he
worked which was simi-
lar to that of a senior di-
rector. Nothing was ever
good enough for him, he
found fault with every-
thing, he refused to sign
his employment contract for reasons
which made no sense to anyone, per-
haps not even him, he did his work
badly, with reluctance and without
enthusiasm but with constant com-
plaint, until after some months, with
reluctance on their part, his employ-
ers realised that quite simply he was
not performing as they expected,
and therefore their expected results
were not realised, and so they de-
clared him to be redundant.
He had not been with them for very
many months when he was made
14 15October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
will all know the outcome, when the
case is heard in court next year, if
common sense does not break out
before then.
The employer’s German lawyer told
them that they were not the first, and
would not, he expected, be the last
non German employers to be caught
by the German rule about posting a
paper notice to the employee.
Even if the employers are success-
ful in defending the claim, it will be
no more than counter technicality
trumping technicality; it does noth-
ing to address the time, cost and
angst which will have been expend-
ed, because it suggests the dismissed
employee might get something for
nothing by applying the letter rather
than the spirit of a law intended to
protect his rights, rather than a ver-
dict based on an artificiality.
Ultimately, the only practical advice
that can be given is this: if you as an
employer are considering hiring em-
ployees in Germany, then as a buyer,
beware!
Fred Isherwood, our compliance
manager is a lawyer with more than
40 years’ experience specialising in
employment law. He practised as a
solicitor in private practice for many
years. He now strives to ensure that
we maintain and remain compliant
for Employment Law and Human Re-
sources in every country where we
have employees or self-employed
contractors working for our clients.
He says that it is a constantly stimu-
lating challenge because the require-
ments for every country, client, and
contractor are ever changing.
whatever was claimed, subject to
working out the correct figures for
potential loss of commission, until
the notice that should have been and
must now be sent by post expires;
and that he should immediately be
paid from when he was last paid, un-
til the end of the following months’
notice, which can only take effect
from the end of a month to antici-
pate and require salary for all of the
following calendar month.
The German lawyers who were even-
tually retained for the employer ad-
vised regarding tactics, which were
to post to the employee one copy of
the notice, and send another copy
by professional courier, instructing
them that the letter should be post-
ed through his letter box rather than
attempting to actually hand it to him,
because if it was delivered at the end
of a month he might hide and not
actually accept it, so that another
month would start and he would
therefore be entitled to claim for that
further moth. In addition a copy had
to be handed to his lawyer personal-
ly. The lawyer’s advice stopped just
short of saying that if not handed to
them, his lawyers would deny having
received it, but that was the loud im-
plication.
The counter technicality, equally sil-
ly, when considering what it is said
should have been done, but was not,
and therefore yet again an example
of form triumphing over substance,
is that the regulations should only
apply if there were more than 10
employees, which there were not.
Therefore the technicality about the
way in which the notice was given
should not be relevant. It is a fact
about which his lawyers are deafen-
ingly silent at the moment, but we
16 17October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
info@immigration2oz.com
+44 (0) 148 355 0914
manent resident or a New Zealand
citizen, you may be eligible for a visa
because of this relationship.
Similarly, if you have any children
who are Australian citizens/perma-
nent residents you may also be eligi-
ble, providing you meet the balance
of family test.
If you have any other family living in
Australia this will not usually qualify
you for a visa, however they could
possibly provide nomination for a
skilled visa if your occupation is eli-
gible under skilled migration
Student Visas
This visa is open to all ages and ap-
plicants who want to study at school,
college or higher education (includ-
ing post-graduate studies). This visa
can also be used as a stepping stone
for other visa applications.
Business / Retirement Visas
If you run a business with a signifi-
cant turnover (A$500,000 or more)
and you are under 55 years of age
you may be eligible for a business
visa. This is a particularly complex
visa that our Registered Migration
Agent John Adams is a specialist in.
If you are 55 or older with no depen-
dents and have significant wealth
(A$1 million or more) you may be eli-
gible for an investor retirement visa.
You will be able to work part-time in
Australia on this visa, which is renew-
able every four years. You can con-
ceivably spend the rest of your live
in Australia. For more information
please do not hesitate to contact us
for more detail.
Skilled Visas
Skilled visas is the migration route
that the vast majority of people use
to obtain Australian permanent resi-
dency. To qualify for a skilled visa
your occupation must be on Austra-
lia’s national Skilled Occupation List
or one of the State Migration Plans
released by Australia’s 8 States/Ter-
ritories annually. If you have an oc-
cupation on either of these then
your spouse, children and any other
dependents can migrate with you.
To be eligible for a skilled visa you
must be under 50 (although no
points are awarded past 45 year of
age), have a competent level of Eng-
lish, possess the appropriate quali-
fications and skills for your occupa-
tion, and you will also require rele-
vant work experience. A visa points
test will also need to be passed, with
points awarded for a number of dif-
ferent characteristics you possess.
You will also be required to pass
medical and police checks.
In many cases, a nomination is re-
quired from either, an eligible rela-
tive living permanently in a designat-
ed area of Australia, or an Australian
State or Territory government in a re-
gional area. If you require nomina-
tion from a State/Territory, or a fam-
ily member, then in return for this
nomination you are required to live
in the relevant State for at least your
first two years in Australia, thereaf-
ter you can live anywhere.
Employer Sponsored Visas
For those who do not meet the re-
quirements of a skilled visa (e.g.:
your occupation is not eligible), in
most cases the visa option available
to you is employer sponsorship. This
requires finding an employer in Aus-
tralia who is willing to offer you a job
AND go through the visa bureaucracy
involved with employer sponsorship.
The job offer will need to be related
to an occupation listed on either the
SOL or CSOL occupations lists. To ap-
ply for a permanent employer spon-
sored visa you must be under 50.
However, the temporary (457) visa
has no age limit.
Family Visas
If you have a spouse or de-facto part-
ner who is an Australian citizen/per-
Migrating to Australia? Australian Visas Explained with Free Thorough Visa Evaluation
By Immigration2oz
Immigration2oz
18 19October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
Immigration2oz.com are experts in
all Australian visa classes as we deal
exclusively with Australian immigra-
tion. As Registered Migration Agents
we are licensed by the Australian
Government to provide advice and
assist you through the visa process.
We invite you to speak with us today
for a FREE visa eligibility assessment
and discussion of your migration op-
tions.
About Immigration2oz
Immigration2oz is a family business
based in Guildford, Surrey. They are
Registered Migration Agents that
specialise in multiple visa subclasses
& provide a professional Australian
visa consultancy.
Director John Adams established
immigration2oz.com in 2003, after
managing a law practice in Austra-
lia previously. Since then he, and his
dedicated team, have helped thou-
sands of people successfully migrate
to Australia.
The team, comprised of senior law-
yers, several Registered Migration
Agents, former Department of Im-
migration officials & case managers,
provide a highly professional visa
service that guides you through the
entire migration process.
Immigration2oz prides itself on its in-
dividual & tailored approach, where
their clients are not files but person-
alities. This results in a service level
that really does lead the market.
As migrants themselves the directors
of Immigration2oz understand the
complexities involved in moving your
life to the other side of the world,
and they look to assist as much as
possible by removing the stress and
difficulty involved in the visa process.
Once you have decided that Austra-
lia is for you, the team at Immigra-
tion2oz stand ready to assist you
through the visa process.
“At Immigration2oz we are on your
team from start to finish, whatever it
takes!”
20 21October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
Janice Flynn
janice@usvisasolutions.co.uk
+44 (0) 20 7092 6830
Being a Trusted Traveller Has Its Benefits Entering the US
By Janice Flynn
membership in the NEXUS program
which is discussed below. The ben-
efits of the program are reduced
processing times and paperwork at
US ports of entry and provide access
to expedited entry benefits in other
countries.
Instead of queuing in passport con-
trol at a port of entry, Global Entry
Program members may proceed di-
rectly to Global Entry kiosks located
at major US airports and some pre-
clearance locations outside the US.
The program member must present
their machine-readable passport or
US permanent resident card, place
their fingerprints on the scanner for
verification and complete a customs
declaration. The kiosk issues the
traveller a transaction receipt and di-
rects the traveller to baggage claim
and the exit.
All Global Entry program applicants
undergo a rigorous background
check and in-person interview be-
fore enrolment into the program.
While Global Entry’s goal is to speed
travellers through the US entry pro-
cess, members may still be selected
for further examination when en-
tering the United States if security
concerns arise after entry into the
program. The Global Entry appli-
cant must create an account on the
Global Online Entry System (GOES),
submit an online application, pay a
fee and once it is reviewed, the ap-
plicant must schedule interview at a
Global Enrolment Center located in
the US or outside the US in Canada,
Qatar and Germany. Those who are
inadmissible to the US, such as those
with prior arrests or criminal convic-
tions, are ineligible for the Global En-
try Program.
NEXUS and SENTRI
The NEXUS program facilitates
speedy travel between the US and
Canada at air, Canadian land borders
and marine reporting locations. The
process to apply for membership in
this program is very similar to that of
the Global Entry program.
The Secure Electronic Network Trav-
ellers Rapid Inspection or “SENTRI”
program was initially implemented
in November 1995 to expedite entry
over the US and Mexican land bor-
der. Applicants to the program must
Getting a US visa can be an uphill
battle to obtain and even then entry
into the United States is not neces-
sarily smooth sailing. Issuance of the
visa only allows a person to arrive at
a port of entry to ask for entrance to
the US, it does not guarantee entry
to the US. There have been many
restrictions on entering the US since
9/11 but over the years, the US has
realised that there is a tension be-
tween being restrictive for security
purposes and expediting entry for
those who are low risk to the US and
have the most to contribute to the
US economy.
The US Customs and Border Protec-
tion (CBP) is the agency under the US
Department of Homeland Security
responsible for guarding US borders
and it implements the procedures
and protocols for everyone who is al-
lowed entry to the US. Visitors, work
visa holders, returning US citizens
and permanent residents can expe-
rience considerable delays whilst
queuing at the land border or airport
passport control which can have a
knock on effect for the US economy.
For example, if a company executive
is delayed trying to enter the US to
attend business meetings, it could
deflect business that could have
been completed in the US. In order
to alleviate delays at the border, CBP
has developed various Trusted Trav-
eller Programs. In addition, the US
Department of Homeland Security
recently announced its intent to ex-
pand its preclearance ports of entry
to 10 new airports located outside
the US to perform US customs and
passport control activities outside
the US prior to travellers boarding
flights to the US.
CBP introduced four Trusted Travel-
ler Programs for non-US citizen trav-
ellers to expedite entry to the US
for pre-approved, low risk travellers
through dedicated lanes and kiosks.
As the US government is often wont
to do, each of the programs has its
own snappy name or acronym:
Global Entry
US citizens, US Lawful Permanent
Residents and citizens of Germany,
the Netherlands, Panama, South Ko-
rea and Mexican nationals are eligi-
ble for Global Entry. Canadians are
eligible for the program through
22 23October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
customs, and agriculture inspections
of international air passengers per-
formed on arrival in the United States
can be completed before departure
at foreign airports instead. All travel-
lers may enter the US at the foreign
US Pre-Clearance location not just
those in Trusted Traveller Programs.
In May 2015, the Secretary of Home-
landSecurityJehJohnsonannounced
that the US intends to enter into ne-
gotiations to expand air preclearance
operations to ten new foreign air-
ports, located in nine separate coun-
tries: Belgium, the Dominican Re-
public, Japan, the Netherlands, Nor-
way, Spain, Sweden, Turkey and the
United Kingdom at London Heath-
row and Manchester Airport. For
the CBP, expanding the preclearance
program is both a security impera-
tive, enabling CBP to stop potential
threats before they arrive on US soil,
and a strong economic opportunity
to speed those who wish to do busi-
ness or tourists smoothing their en-
try in to the US.
According to the CBP, US entry wait
times are down by 13% since the ex-
pansion of the Trusted Traveller Pro-
grams. In the last 10 years the US
government has experienced many
challenges when it comes to the ad-
mission of travellers to the US in light
of security threats. As can be seen
with the creation of the Trusted Trav-
eller Programs, it is clear the US it
trying to smooth the way for those
who it wants in the US for the better-
ment of its economy.
In 2012 Janice Flynn established a
boutique US visa and nationality law
practice in central London providing
experienced and bespoke advice to
a broad range of clients. Her exper-
tise ranges from US employment visa
options for small to multi-national
companies, US entry issues includ-
ing advice for those with prior issues
such as criminal convictions, options
for individual investors and for those
with US family members as well as
the acquisition and loss of US citizen-
ship. Her practice is lawyer-led and
maintains the highest standards in
provision of advice. Ms. Flynn, origi-
nally from Chicago, relocated to Lon-
don 10 years ago.
undergo background checks to en-
sure they are a low risk traveller. Ap-
proved travellers under the SENTRI
program can use dedicated special
lanes when driving over US borders
and are issued a Radio Frequency
Identification Card that will identify
their entry record and status in the
CBP database upon arrival at the US
port of entry.
FAST
The Free and Secure Trade program,
or FAST, is a commercial clearance
program for known low-risk ship-
ments entering the US from Canada
and Mexico. This innovative trusted
traveller and trusted shipper pro-
gram allows expedited processing for
commercial carriers and truck drivers
from the US, Canada, and Mexico.
FAST vehicle lanes process cargo at
land border ports of entry that serve
commercial cargo: 17 ports on the
northern US border and 17 on the
southern US border. The majority of
dedicated FAST lanes are located in
northern border ports in Michigan,
New York and Washington state and
at southern border ports from Cali-
fornia to Texas. Participation in FAST
requires that every link in the supply
chain, from manufacturer to carrier
to driver to importer, is certified un-
der the Customs-Trade Partnership
Against Terrorism program, or C-
TPAT.
Expansion of Pre-Clearance Loca-
tions
If a traveller to the US is unsure
whether they are going to be allowed
entry to the US, travelling to the US
via a Pre-Clearance location located
in an airport outside the US allows
a traveller to be admitted to the US
prior to boarding a flight to the US.
The CBP Officers operate at these lo-
cations which are currently located
Canada, Caribbean, Dublin, Ireland
and the United Arab Emirates. The
CBP Officers make admission deci-
sions at these locations and there-
fore, once a traveller boards a flight
in a foreign country, they are admit-
ted to the US and therefore do not
have to go through passport control
when they land in the US. Through
preclearance, the same immigration,
24 25October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
Katherine van Greuning
katherine@getme2oz.com
+44 (0) 1227 732 434
Migration Skill Assessment – The Gateway to being considered for a Skilled Visa
By Katherine van Greuning
get hung up on the title, it is the ac-
tual work tasks you do on a regular
basis that are important to the out-
come and these need to be a good
match to the Australian equivalent
, along with relevant qualifications
and experience. There may be in-
stances, where you have many years’
experience, but do not have official
qualifications and in this case, you
may have the option to obtain the
Australian Qualification Framework
3 (AQF3) certificate by RPL recogni-
tion of prior learning. All assessment
authorities publish their processing
times and it is worth adding in extra
time to allow for delays outside your
control, waiting for references etc.
Fees vary so check with your relevant
assessing body first, fees are payable
by credit or debit card.
What do i need to include? Check
and double check the relevant as-
sessing body requirements but in
brief, most will require:
ID Documents: The majority of as-
sessing bodies request a minimum
of, a certified copy of your passport
or full birth certificate and a recent
certified passport photo. Some may
also request evidence of you having
lived at your home address by utility
bill etc. Evidence of name change,
marriage/ divorce certificate or deed
poll etc., will be required.
Qualification Certificates: Ensure
any copies of your trade certificates /
degrees/ diplomas etc., have official
supporting course transcripts provid-
ed by the course provider and that
these are certified copies.
Language Results: Some assessing
bodies will require evidence of this
regardless of your country of origin
and may request results are sent di-
rectly to the assessing body, check
with your assessing body require-
ments first.
Documents not in English: If you
have studied overseas or some of
your documents are not in English
you will need to have them officially
translated by an approved translator
who stamps and signs the translation
document with their contact details,
then you will need to send this origi-
nal (or certified copy) of the trans-
lation with the original (or certified
copy) of the original foreign language
Gaining a positive skills assessment
is essential to progressing with your
skilled visa application. Therefore it
is vitally important to get this stage
of the process right.
There are numerous skills assess-
ment authorities approved by the
(DIBP) Australian Department of Im-
migration and Border protection for-
merly (DIAC) Depart-
ment of Immigration
and Citizenship, to
assess your qualifica-
tions and experience
and either approve
or disprove that your
qualifications and ex-
perience are comparable to the Aus-
tralian standard. The skill assessing
body relevant to you will depend
on your occupation as identified by
the Australian & New Zealand Stan-
dard Classification of Occupations
Code (ANZSCO) code relevant to
your nominated occupation. A posi-
tive skills assessment outcome let-
ter will enable you to claim points
under the general skilled migration
(GSM) pathway, points test. Each as-
sessing body has its own specific re-
quirements regarding the type of ev-
idence they require. They all provide
document checklists to help guide
you. Read their requirements care-
fully, especially relating to the certi-
fication of documents, this can be a
costly and timely error if you get it
wrong, with further requests from
the assessing body to meet their ac-
cepted standards. If you are coming
up to a birthday you may lose points,
if you do not submit
the next stage of the
visa process (EOI) ex-
pression of interest,
in time for a signifi-
cant birthday dead-
line and this could
make the difference
between being eligible to be consid-
ered to apply for a visa or not.
To find your nominated occupation
and overview of the relevant job de-
scription go to www.immi.gov.au/
employers/anzsco/anzsco-code.htm
and www.abs.gov.au. Some occu-
pations are referred to by different
names too, for example a UK carpet
fitter in Australia is called a floor fin-
isher and a plasterer /dry wall liner
in the UK maybe known as a fibrous
plasterer in Australia, however don’t
26 27October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
•	 If you are self employed an
original signed letter from your ac-
countant confirming your self-em-
ployed status in addition to P60’S,
Tax returns, pay slips, offer letters,
contracts, Also supplier and/ or cli-
ent invoices with bank statements
highlighting the relevant payments ,
Evidence of advertising with flyers or
website details for your business are
very useful
•	 Original documents will not be
returned to you, so keep copies for
your own records
What if i don’t want to ask my cur-
rent employer for a reference?
In most cases a statutory declaration
will be accepted in place of the ref-
erence WITH other supporting evi-
denceasdetailedearlier,again,check
with your assessing body or Austra-
lian Registered Migration Agent first.
Talking to a registered migration
agent can be very helpful as they
are often in regular contact with the
skill assessment authorities and keep
up to date with changes in require-
ments etc. See feedback below from
client Mark Hughes Electrician who
recently attended a pre-assessment
practical workshop day, arranged by
his migration agent, held in London
designed to help familiarise yourself
with requirements of the actual skills
assessment.
It was refreshing to see all my paper-
work was in order and I was quite a
bit ahead in the process compared
to others. There was a girl there
who paid £750 to get her paperwork
signed!! Also those without an agent
seemed to have been having a night-
mare with the application process.
As you can see I refer to double
checking many times, in this article,
the reason being it is very easy to
rush to get this stage done only to
find requirements are not met to the
exact standard and three months can
easily becomes six or nine months,
putting your plans of a dream life in
Australia a little further away. If you
meet the criteria to be considered
for a skilled migration visa, with a lot
of careful planning and forethought,
it is possible to get it right first time
and make your dream a reality.
document.
What is a certified copy? A certified
copy is when you take the original
document to an authorised person
with a photo copy of the original
document and the authorised per-
son then usually stamps and signs
his/ her name to say for example i
certify this is a true copy of the origi-
nal document, make sure they will
sign, date and PRINT their name and
give contact details. If the details are
not legible they will be rejected and
you will have to repeat the process.
Check the assessing body actual
wording requirements first.
Who can certify my documents?
An Australian Registered Migra-
tion Agent can certify documents
for some of the skill assessment au-
thorities, you will need to check the
relevant assessing authority require-
ments for your occupation.
How do i provide Work Evidence?
It is vital to support your claims of
work experience with evidence of
full time or part time equivalent paid
employment. Voluntary work will
not be counted.
Evidence may include, but is not lim-
ited to;
•	 A relevant detailed and current
CV
•	 Photos of you undertaking the
work especially relevant to trades-
persons
•	 Full time paid employment
evidence, for example, P60’S, Tax
returns, pay slips, offer letters, con-
tracts of employment, pension de-
tails.
•	 References from current and
previous employers usually covering
3-5 years of work experience, but do
check, it will depend on the assessing
body requirements. Ensure they are
written by your manager or supervi-
sory person a reference written by a
colleague at the same level as your-
self will not be accepted. They MUST
be written on official letterhead (no
emails) signed and dated (you’d be
surprised how many referees forget
this important part!) Ensure the con-
tact details are present with phone
number- address- email contact- and
website.
28 29October 2015 October 2015
Expert guide: Relocation 2015
United Kingdom
Born in the UK, Katherine van Greun-
ing spent eight years living and work-
ing in Melbourne Australia,  before
returning home in May 2008. Hav-
ing experienced the migration pro-
cess herself from temporary spon-
sored visa to permanent residency &
citizenship, Katherine can share true
empathy with any concerns clients
may have.
 
Katherine’s career has included many
years spent as a Registered Nurse in
the UK and Jeddah, Saudi Arabia fol-
lowed by a career path in health care
recruitment, based in London and
Melbourne Australia. Having suc-
cessfully recruited many registered
nurses to live and work throughout
Australia (who are now living their
dream!) from as far afield as UK, Ire-
land, Europe, Japan, Taiwan, & Hong
Kong inspired Katherine to pursue a
career in the migration industry.
 
She completed her Graduate Certifi-
cate in Australian Immigration Law
and Practice at Victoria University
Melbourne, prior to returning to the
UK in May 2008 to establish get-
me2oz.com.
 
Katherine is a member of the (MA)
Migration Alliance &  the (MIA) Mi-
gration Institute of Australia,  the
peak professional body for Austra-
lian Registered Migration Agents.
30 31October 2015 October 2015
Expert guide: Relocation 2015
Norway
The Do’s and Don’ts of Moving to Norway to Work
By Øystein A. Sverre
Registration
The tax authorities have been and
still are the primary driving force in
getting foreign workers registered in
Norway. An important tool in this
endeavor has been to have everyone
coming to Norway to work registered
with the census office, which is part
of the tax authorities. All foreigners
coming to Norway to work for a pe-
riod of time (not immigrants pertain-
ing to stay forever) need a temporary
registration number, called a D-num-
ber. In order to get a D-number, the
worker or usually his/her employer
must register him/her with the cen-
sus office, usually the Central Office,
Foreign Tax Affairs (COFTA) on the
form RF-1199.
The tax authorities, in addition to the
RF-1199 form, as of 2014 have intro-
duced an identity control, where ev-
eryone coming to Norway to work
must show up at a tax office with
identification papers (passport or
national ID card approved as a travel
document in the Schengen Area) and
a special form (RF-1209) completed.
Once their identity has been estab-
lished at the ID-control, a D-number
will be issued.
If the individual is going to work in
the construction business, the em-
ployer must apply for an ID- card (in
Norwegian “byggekort”) in addition
to the D-number. This card is nec-
essary to gain access to the building
site and must be shown if the Labor
Directorate does an inspection of the
building or construction site. Person-
nel without an ID card risk that they
are denied access to the site.
Employer/company registration of
branch in Norway
Employers that do not have an ad-
ministration or establishment of any
kind in Norway, but who still send
employees to Norway to work, must
register in Norway in the national
register of entities. This registration
is a simple procedure. The purpose
is to receive an organisation number,
which is a requirement for all entities
that do business or have employees
in Norway. Without the organisation
number, the business cannot be reg-
istered in the employer/employee
register, in the VAT register or any
other public register. In addition, the
employees cannot be registered with
a D-number, as they would need to
be registered with their employer,
Work/residence permit
To relocate from one country to an-
other can be demanding and involve
a lot of “red tape”. The EU and EEA
(EEA = EU plus Norway, Iceland and
Liechtenstein) treaties have done
a lot to alleviate the procedures in-
volved in moving from one EEA coun-
try to another. Thus, an EEA citizen
moving to Norway does not require
a work permit. The police/immi-
gration authorities are no longer in-
volved in the procedure.
After the EU expand-
ed eastwards in 2004,
many eastern Euro-
peans arrived in Nor-
way to work, and, be-
cause of the recently
relaxed immigration
legislation for these
personnel they came on a “cowboy
basis”, without being registered,
neither in the employer/employee
register nor the tax/VAT register or
census office. Quite a large “black”
or unregulated labour market devel-
oped.
Therefore, Stortinget (Norw. Par-
liament), the government, the tax/
census authority as well as the la-
bour authorities together with the
labour unions have introduced rules
and regulations regarding workers
coming to Norway to work. So, even
though they do not need a work- or
residence permit, there is still a lot
of rules and regulations that EEA na-
tionals need to adhere to if they want
to work in Norway.
If the worker comes from a coun-
try outside of the EEA, there is nor-
mally a requirement
for a work/residence
permit. The applica-
tion process can be
quite complicated,
time consuming and
tedious, but is neces-
sary. All application
forms and descrip-
tions of procedures can be found on
the internet. The application must
be submitted through Norway’s rep-
resentation (Embassy/consulate) in
the home country of the applicant.
The move to work in Norway must
not take place before the applicant
has received the work/residence
permit.
Øystein A. Sverre
sverre@bd.no
+47 23 23 90 35
32 33October 2015 October 2015
Expert guide: Relocation 2015
Norway
more, the EEA has centrally resolved
the question of to which country the
social security premiums shall be
paid in cases of cross border employ-
ment. Under the right circumstances
it is possible to be exempt from pay-
ing social security premiums in Nor-
way, while working here.
Øystein A. Sverre has 30 years of ex-
perience as advisor to, and litigator
for, foreign companies and individu-
als engaged in the Norwegian Oil
and Gas industry, the building and
construction industry plus banking.
In addition to the Scandinavian lan-
guages and English, Øystein speaks
and writes German. Since 1978, the
main interest and work has been as
advisor and lawyer for companies
within the oil and gas industry, within
International and National Tax law,
Corporate Law, Mergers and Aquisi-
tions, Corporate immigration, con-
struction contracts and litigation re
construction contracts.
Brækhus Dege Advokatfirma DA
(BD)
BD is a comprehensive law firm con-
sisting of some 60 lawyers, offering
all kinds of advice and assistance
expected from a law firm, includ-
ing litigation and all aspects of busi-
ness law. BD Tax and VAT Services
AS (BDTV) is a subsidiary of the BD
law firm. BDTV is a complete service
provider for non-Norwegian compa-
nies performing work in Norway or
export to Norway, without having an
administration here. Our services in-
clude all the registrations described
above. Furthermore BD advice on
various aspects of tax liability, social
security, company registrations, plus
BDTV offer payroll services. BDTV is
VAT- representative for a large num-
ber of foreign entities doing various
kinds of business in Norway.
using the employer’s organisation
number.
Minimum Wage
In the building industry, as well as
in the onshore oil and gas process
industry and in the shipbuilding in-
dustry, the Norwegian national tariff
agreements between the workers’
unions and the Employers’ unions
apply universally and, in addition to
their normal scope also apply to for-
eign workers working temporarily
within these industries.
The purpose of this legislation is two-
fold:
1. The official purpose, to avoid em-
ployers and hirers of labor practicing
social dumping, i.e. taking advan-
tage of labourer’s low wages in their
home country, by paying much lower
wages than the going wage in Nor-
way.
2. The other purpose, which is unof-
ficial, is protectionism. Making the
tariff agreements universal within an
industry takes away the competitive
advantage the foreign employers
would otherwise have, in the form of
cheap labour.
The Norwegian client/customer is
jointly and severally liable for the
minimum wage, both to control that
its contractors are paying at least
minimum wage, and to pay the differ-
ence if the contactor does not. This
has led to some quite embarrassing
conflicts where the contractor has
not abided to the minimum wage re-
gime and the customer has received
the bill for the underpayment.
Tax and social security
All work and all activity with an eco-
nomic purpose performed on Nor-
wegian territory (plus the continen-
tal shelf) is taxable in Norway. In
addition, all salaries paid for work
performed in Norway generate the
liability to pay social security premi-
ums to Norway. An extensive net-
work of tax treaties rules where the
actual tax must be paid, the worker’s
home country or Norway. Further-
34 35October 2015 October 2015
Expert guide: Relocation 2015
Germany
Elke Mueller
mueller@compass-international.de
+49 0711 28 47 09 22
Only an all-round support will ensure the sustained success of international
assignments and expatriates’ happiness By Elke Mueller
Within the setting of a “Look and see
tour” lasting not less than 2-3 days,
these questions may be settled with
a competent relocation services pro-
vider who is well established in the
family’s new location. School-age
children should be included in the
programme.
An intercultural training should not
be viewed as “nice to have” but form
an integral part of any posting. The
training is not primarily about rais-
ing awareness as regards “Do’s and
Don’ts” but about strategies and
business objectives designed to fulfil
the requirements of the job at hand.
Talking about social matters and
pointing out new choices of action
to privately try out and experience
are just as important. Children from
the age of six should take part in an
intercultural training or in a train-
ing tailor-made for children. Ideally,
parents and children attend their
own separate seminars and compare
notes afterwards.
It is crucial, however, that preparato-
ry intercultural training be continued
in the host country. More than two
thirds of posted staff would welcome
ongoing intercultural support, even
though this is an absolute exception
with most companies.
Critical for a happy family: their new
home abroad
No family should be left to its own
devices when looking for a flat, a suit-
able school or child care even when
moving to a neighbouring country
within Europe. A locally established
service provider knows the regional
housing market, schools and kinder-
gartens, and has a network of excel-
lent contacts at his disposal. Con-
sequently, flat hunting turns into a
manageable process, negotiations
with the landlord receive the support
they need and the local relocation
agent takes care of any intercultural
obstacles that may occur. Necessary
formalities are seen to in a timely
manner and, if possible, based on a
full power of attorney.
An international move means an
enormous stress, especially for fami-
lies: Firstly, there is the new profes-
sional challenge that leaves little
time for family, particularly during
the first months, a new school, ac-
For an ever increasing number of em-
ployees it has become the norm to
spend several years abroad, whether
for the purpose of integrating a new
company after its purchase, for a
transfer of know-how
or as part of individ-
ual career planning
within the company.
Every foreign assign-
ment is a challenge,
especially when the
employee’s entire
family moves abroad
with him.
As far as the member of staff being
sent abroad is concerned, the con-
tentment of their family travelling
with them is the most vital factor for
a successful secondment. Accord-
ing to the 2014 Cartus Mobility Re-
port, 61% of postings as a family are
still terminated prematurely in spite
of support in the shape of language
training, intercultural seminars and
relocation services. At the same
time, fluctuation among returning
skilled workers and managerial staff
is also considerable, causing compa-
nies to lose millions in costs.
What can companies do? An interna-
tional assignment supposes a good
deal more than a move. After all,
the family is giving up its usual so-
cial environment and extended fam-
ily, children are fac-
ing not only a change
of school but also a
change of language,
and accompanying
partners or spouses
frequently leave their
own jobs behind.
Sound preparation and support as
a basis for a successful assignment
abroad
In light of the above, clarifying the
expectations of the accompanying
family ahead of time is indispensa-
ble: how much time will we be able
to share as a family? As a partner or
spouse, can I pick up a job in the new
location? Can I use the time for some
solid training or education? What
opportunities are available for chil-
dren to swiftly integrate, other than
attending an international school? Is
it possible to continue practicing a
cherished hobby?
36 37October 2015 October 2015
Expert guide: Relocation 2015
Germany
to use that period to their maximum
personal advantage. A targeted
coaching during the first year of the
assignment may thus contribute sub-
stantially to a happy stay in the host
country.
Considering typical measures of sup-
port, however, this type of back-
ing remains an exception as most
companies tend to rather randomly
combine different individual services
from an even more diverse variety of
providers.
Every foreign stint comes to an end
– reintegration starts on the first day
of the assignment
Unfortunately, only few global play-
ers view reintegration management
as an integral part of their personnel
policy, and as a responsibility to be
equally shared between the employ-
ee and his company. Ensuring regu-
lar exchanges during the entire stay
abroad, keeping international staff
abreast of any changes taking place
at their original location, pointing out
career opportunities to them, pay-
ing attention to their career requests
coupled with ongoing personnel de-
velopment will make for employees
who not only look forward to their
return but are also staying with the
company afterwards.
companying spouses or partners
looking for something meaningful
to do together with coping with a
new language and living in a differ-
ent culture. It is the responsibility
of a good relocation company to act
as a competent and flexible contact
when questions about everyday life
arise, thus supporting integration
as best as possible and attending to
the needs of expats during their first
months abroad.
Stress can be significantly reduced,
for instance, by quickly finding a
new apartment for the family to en-
able them to create a new home for
themselves and settle in. Once the
family is comfortably settled at their
new address, a coaching or mentor-
ing programme that also includes
teens from age 13 or 14 will have a
positive impact on their successful
integration.
For accompanying partners or spous-
es who have given up employment
in their home country it is useful to
obtain professional advice on oppor-
tunities available to them in terms of
jobs, further education or voluntary
work. As picking up a job may not al-
ways be an option, depending on the
host country, it is all the more impor-
tant that accompanying partners or
spouses are well informed as to how
38 39October 2015 October 2015
Expert guide: Relocation 2015
Germany
of expat families will not only ensure
a worthwhile stay but also turn the
assignment into a success for the
company, the employee and his fam-
ily.
Prematurely terminated postings or
resignations handed in shortly after
the expat’s return cost companies
several times over the amount they
would pay for continuous supervi-
sion.
Elke Mueller studied Economy with
the major field Human Resource
Management. She is the Managing
Director of compass international
gmbh, a consulting company which
works as a Relocation Service Provid-
er and focuses on International Per-
sonnel Development. As a Reloca-
tion Service Provider compass inter-
national gmbh supports companies
in setting up smooth and sustainable
relocation processes.
Elke Mueller has a qualification in
Relational Organizational and Team
Development, her main focus as a
trainer are international team devel-
opment processes and on coaching
families in the process of expatria-
tion. In 2014 she was awarded by
the Federal Ministry of Economics in
Berlin as a model businesswoman.
A fact all too frequently underrated
or totally ignored by all parties in-
volved i.e. the company, the expat,
the family, is that all of them are un-
dergoing change during the foreign
assignment period. If, for exam-
ple, supportive coaching in the host
country is included the employee’s
return may be optimally prepared.
Issues similar to those prior to the
relocation must then be addressed:
how are we as a family going to deal
with the move back home? What has
been an enriching experience for us?
What are we going to miss? How may
we adequately say goodbye to our
host country, and how can we en-
sure a smooth return home? Again,
as with the family’s relocation to the
host country, it may be useful to pro-
vide them with assistance in finding
a new home.
Conclusion
While international mobility may
have become normal, it does not
sufficiently take the genuine needs
of the employees involved, let alone
those of their accompanying families
into consideration. A posting abroad
is not simply a move to another lo-
cation but a process that stretches
across the entire assignment peri-
od and should, therefore, be under
sustained supervision. Support pro-
vided by relocation agents flexible
enough to pay attention to the needs
40 41October 2015 October 2015
Expert guide: Relocation 2015
Germany
Sabine Reimann Dion Panambalana
sabine.reimann@hoganlovells.com
+49 211 13 68 512
dion.panambalana@hoganlovells.com
+44 20 7296 2316
Tenant Relocations in Europe – Key Issues in Germany and England & Wales
By Sabine Reimann & Dion Panambalana
Typically, commercial tenants pay
a fixed rent for the used space and
an advance payment for further ser-
vices like operating, refurbishment,
maintenance and repair of common
areas and any technical facilities, ad-
ministration, tax, insurance, energy,
general management etc. These
ancillary costs can be considerable
and will usually rise during the lease
period or CPI. Furthermore, main-
tenance and repairs required with-
in the leased property are likewise
long-term cost drivers and often (like
in the UK) are completely the ten-
ant’s responsibility. Rent increases
by reference to an index, typically
the consumer price index. UK style
market rent reviews are rare.
Another important component of
the lease agreement is the building
specification. It states what condi-
tion the premises must be in when
the landlord hands it over. If there
are any doubts, the tenant must pay
for anything it wants but which is not
included in the building specification.
In Germany, sustainability is as, if
not more, important to tenants than
it is in the UK. So whether a build-
ing achieves a particular standard of
DGNB, LEED or BREEAM certification
may be a key part of the deal.
Last but not least – before a new
lease agreement is concluded, it is
important to ensure that your old
lease is terminated correctly. Not all
agreements simply expire. In many
cases a notice of termination must
be given. Here attention should be
paid to notice periods and powers of
representation. When moving out of
the old premises it is also important
to ensure that any lease obligations
e.g. restoring the property to its orig-
inal condition and refurbishment, are
properly carried out in order to avoid
being subsequently confronted with
a damages claim. Much of this is just
the same as in the UK.
UK
Certainty on rent and rent at review
– and what you will pay by way of
service charge – have always been
top of a tenant’s shortlist of issues
that need to be addressed. Unless
you are a major occupier taking a
lot of space for a long time, market
rent reviews are becoming rarer as
Corporate relocations are a major
upheaval. They involve the time,
resource and opportunity cost for
key personnel involved in the move
as well as general commercial con-
cerns about how long and on what
terms they should lease a building
for. That is on top of having to leave
what might have been their major
headquarters most lucrative retail
outlet or perfectly located logistics
hub after many years of business
continuity. This arti-
cle explores some of
the key issues on tak-
ing significant space
in England and Wales
(UK for short) and
Germany.
Germany
You cannot take a lease without a
termination right for more than 30
years in Germany. Lease agreements
are normally designed to end after
five or 10 years and the tenant must
choose between moving or exercis-
ing a contractual renewal option if
the lease contains one. So your first
consideration must be whether you
own or lease the building.
Typically, you will instruct a real es-
tate agent to find the right property.
That agent may also give you consul-
tancyadviceamongstotherthings on
space efficiency, (open plan, cellular,
etc.) and building design. In Germa-
ny additional consulting services are
usually an add-on to the brokerage
fee.
Trade tax is a major point. Which
municipal authority you are in de-
cides the trade tax
multiplier. In Co-
logne it is 475%. In
the city of Monheim
– which is in the im-
mediate vicinity – it
is (only) 285%. The
range is even greater
when you consider
Munich’s multiplier is 490% whereas
it is 240% for Gruenwald.
Moving to new premises does offer
you the chance to negotiate better
terms than you might currently have.
Typically, new space will come with a
tenant’s incentive package which ei-
ther you or your broker can optimise
for you.
42 43October 2015 October 2015
Expert guide: Relocation 2015
Germany
ability and be as clear as they can on
dilapidations and reinstatement.
The relationship between landlord
and tenant, which has been chang-
ing in the UK to a customer-based
relationship for many landlords over
the last 15 years, has finally started
to change in the legal market. Ten-
ants can ask for something that they
genuinely needfortheirbusiness and
which the landlord can reasonably
accommodate at no extra cost, but
maybe with minor inconvenience. If
you can fully and fairly explain your
position and you are prepared to
concede something else in return,
consider asking for it. A receptive
landlord might be able to grant it.
Sabine Reimann joined the firm’s
Real Estate Department in 2000 and
has been a partner since 2008.
She is specialised in real property
and commercial leases and advises
clients with respect to real estate
transactions, structuring and nego-
tiating of lease agreements, facility
management agreements and real
estate development. Furthermore,
she has wide experience in the han-
dling of arguable legal relationships
in the range of realty, judicial and ex-
tra judicial.
Sabine is ranked as a “Leading In-
dividual” in Chambers 2014. She is
a member of Women in Real Estate
and the Legal Committee DGNB.
Dion joined the firm’s real estate
department as a partner in August
1999. He has experience of all as-
pects of real estate work but with
particular emphasis on mixed use
development, development fund-
ing and regeneration, property joint
ventures, corporate occupiers and
structured sale and leasebacks. Dion
is a member of and represents the
British Property Federation on vari-
ous landlord and tenant policy issues
including, in particular, the Model
Commercial Lease. Dion is named as
a “Leading Individual” in Chambers
2015 and The Legal 500 2014 and is
listed as an expert in Who’s Who Real
Estate 2014.
lease lengths shorten and landlords
accommodate (and sometimes wel-
come) some sort of “fix” in years five
to 10. “German style” indexed rent
reviews are not uncommon. Similar-
ly with service charge, although that
tends to be over a shorter period.
If tenants are taking space that has
been constructed to shell and core,
they might ask the landlord if the
tenant can include the tenants fit out
contractors on the landlords insur-
ance policy so that if they cause dam-
age to the building, the landlord’s in-
surance policy covers it. Otherwise
their contractors will need to take
out their own insurance and add that
to the cost of the fit out. There is a
genuine debate to be had between
landlord and tenant on cost as typi-
cally the landlord might have built
to a Cat A standard of finish anyway.
Either way it is probably cheaper to
ask the landlord to insure this than
for the tenant’s contractors to have
to bear it.
The Model Commercial Lease suite
of documents (“MCL”) has been in
the market from summer 2014 and
represents a fair starting point for
landlords on all classes of institution-
al property. Many tenants can use
the drafting in it to reflect their final
negotiating position. A position that
has gained a lot of traction in the last
year or so is the good neighbour ar-
rangements. This means that when a
landlord is spending a tenant’s mon-
ey, or making decisions that affect
the tenant’s business at the prem-
ises, it must behave reasonably and
not overspend, or unreasonably reg-
ulate. The MCL reflects current prac-
tice in this regard as these clauses
tend to be accepted by landlords, if
they have not already included them
in their lease, without murmur.
Onmanylettings,somesortofsched-
ule to reflect reinstatement, rent re-
view (if there is one) and dilapida-
tions liability tends to be the norm.
If tenants are taking new space this
will be covered. But it is also impor-
tant for older space, where tenants
might want to limit their repairing li-
44 45October 2015 October 2015
Expert guide: Relocation 2015
Switzerland
Lugano Relocation Service
info@luganorelocationservice.ch
+41 79 420 7743
Your Relocation Service for Lugano and Ticino
By Lugano Relocation Service
With all the contacts and knowledge
to ensure you get the very best
from the region, Lugano Relocation
Service should be the first port of call
for companies and entrepreneurs
looking to establish themselves in
Lugano or Ticino.
Lugano Relocation Service has been
providing relocation services to
national and international clients
since2008.Itscomprehensiveservice
for companies, individuals and
families who wanting to relocate to
Lugano or Ticino is further enhanced
by its knowledge of the region and
the range of contacts available.
The company can manage a whole
range of affairs, from House-Hunting
and Arrival Service to Immigration
Formalities and Company
Registration. For English speakers,
an excellent network is available to
ensure a smooth transition.
Taking care of the hard work
Finding the right home in Ticino is
very important. Lugano Relocation
Service’s house hunting service
ranges from furnished apartments
and houses for rent or sale. The
house hunting service is available in
Lugano as well as across the whole
canton of Ticino.
After establishing the clients needs,
Lugano Relocation Service start
searching for suitable property to
generate a list which adheres to
the necessary requirements. The
company then arrange appointments
to visit the property and can also
help guide you through contracts
and procedures, right up to the hand-
over of keys.
46 47October 2015 October 2015
Expert guide: Relocation 2015
Netherlands
Wilma van der Veer Sanne van Ruitenbeek Lyke Apontoweil
info@grs-relocation.com
+31 20 658 6330
sanne.van.ruitenbeek@pallas.nl
+31 20 470 93 64
A Case study for the Netherlands
By Wilma van der Veer, Sanne van Ruitenbeek & Lyke Apontoweil
ple, the employer has its location in
the Netherlands.
Expat exception
There is an exception, though, to the
two starting points set out above. If
it is in fact apparent ‘from the circum-
stances taken as a whole’ that the
employment contract evidently has
a closer connection with a country
other than the one which, according
to the starting points above, would
be the designated country, the law
of that other country would then ap-
ply. This is also known as the ‘expat
clause’.
An example of this could be an em-
ployee of Indian nationality who is
sent by his Indian employer to work
in the Netherlands for a relatively
short period of time, such as two
years, but who retains close links
with India. For example, he remains
employed by the Indian employer,
keeps his house and family in India,
continues to pay for Indian (social)
insurances and the employment con-
tract contains expatriate provisions
(e.g. removal allowances, reimburse-
ment of housing costs, repatriation
provisions etc.). In this situation, it
can be argued that the employment
contract continues to be more close-
ly connected to India, so that – ac-
cording to the EU regulation – Indian
employment law is or remains appli-
cable.
Priority rules for international em-
ployees
Elaborating on the above case, it is
important to be aware that, on the
grounds of European law again,
‘priority rules’ exist within each EU
member state that always apply, irre-
spective of the employment law that
applies to the employment contract.
The idea behind this is that foreign
workers who are working temporar-
ily in, let’s say, the Netherlands and
where the employment contract is
governed by foreign law, will be en-
titled to certain minimum employ-
ment conditions under Dutch law, in
so far as these concern aspects such
as:
•	 Equal treatment;
•	 Working conditions;
•	 Working hours;
•	 Minimum wage and minimum
holiday allowance;
When a Dutch IT company is ready
to hire a great candidate from India
as their IT manager there are several
aspects that need to be considered
before making that decision. These
aspects are: the employment law
situation, the tax consequences, and
the permit situation
and last but not least
the relocation itself.
Aspects of employ-
ment law when hir-
ing internationals
In our practice we often get ques-
tions from companies that want to
hire someone from abroad to work
in the Netherlands. The first ques-
tion that needs to be answered is:
what employment law is applicable
to the employment contract? Is it
Dutch employment law or the law of
another country? A European reg-
ulation provides an answer to this
question. The following two rules
are the starting points:
1.	The employment contract is gov-
erned by the law of the country in
which, or from which, the employee
normally carries out his work, even
when he has been sent to work tem-
porarily in another country;
2.	If an employee does not normally
carry out his work in just one coun-
try, the law of the country will apply
where the employer is located.
Example for rule 1
An employee of In-
dian nationality is
employed by a Dutch
employer and carries
out his work mainly
in the Netherlands.
However, occasional-
ly he makes a business trip to the In-
dia to attend meetings. In that case,
this employee normally works in the
Netherlands and Dutch employment
law is applicable to the employment
contract, despite the fact that he oc-
casionally works in India.
Example for rule 2
However, if the same employee
works half of the time in the Neth-
erlands and the other half in India,
so that it cannot be determined in
which country he ‘normally’ works,
Dutch employment law is applicable
in view of the fact that, in this exam-
48 49October 2015 October 2015
Expert guide: Relocation 2015
Netherlands
obliged to register at the Town Hall
of the city where they will be liv-
ing. After the registration has been
completed the Town Hall will provide
them with their BSN. Depending on
the Town Hall this could be done im-
mediately or within 1-2 weeks after
the registration has been completed.
The 30% ruling
Since the Indian employee in our ex-
ample is hired from abroad, he might
qualify for a
special tax ruling in the Netherlands,
the so-called ‘30% ruling’. In order
for him to qualify for the 30% ruling,
the following requirements must be
met:
1.	 He must be recruited from
abroad or assigned to the Nether-
lands;
2.	 He must have resided in an area
more than 150 kilometers outside
the Dutch border, in more than 16 of
the 24 months prior to his Dutch em-
ployment;
3.	 He must have specific expert
knowledge (in practice a minimum
salary threshold).
In our example the first two require-
ments are met (i.e. hired by a Dutch
employer while living in India). Since
our Indian IT specialist is older than
30, he will meet the third require-
ment if his annual taxable salary is
more than €36,705 (excluding the
30% allowance). Please note that for
employees younger than 30 hold-
ing a master’s degree, a lower salary
level of €27,901 applies. Since the
agreed upon annual salary of the In-
dian employee amounts to €60,000,
all requirements are met. In that
case, as a result of the 30% ruling,
the employee is entitled to the fol-
lowing benefits.
Tax free allowance up to 30%
The most obvious benefit of the 30%
ruling is that the Dutch employer
may pay the Indian employee a tax
free allowance of up to 30% of his
original agreed upon gross salary. In
practice,hisannualtaxablesalarywill
be reduced to €42,000 (70%) and a
tax free allowance of €18,000 (30%).
Since the 30% allowance is deemed
to cover all extraterritorial costs re-
lated to the Dutch employment (e.g.
double housing, home leave, etc.),
•	 Minimum number of vacation
days.
Choice of law when employing in-
ternational employees
Apart from European law as de-
scribed above, the employer and em-
ployee may include a ‘choice of law’
in the employment contract by in-
cluding a statement such as ‘this em-
ployment contract will be governed
by Dutch law’. However, if the choice
of law is not in line with the law of
the country designated under the
European regulation, this can lead to
a situation where the law of two dif-
ferent countries will govern the em-
ployment contract (namely the law
decided on in the choice of law and
the law designated by the European
regulation). The law of the country
designated by the European regu-
lation cannot in fact be ‘contracted
out’ by the choice of law.
If two legal systems are applicable, it
is the employee who usually benefits
from this. It is therefore important
to check carefully which employ-
ment law is applicable under Euro-
pean law, before making a choice of
law in the employment contract. In
case of doubt, always seek advice in
good time.
Tax aspects
The next thing to consider and being
aware of is the tax situation:
The taxation of foreign nationals
working in the Netherlands strongly
depends on their residency status.
Residents are taxed on their world-
wide income. Non-residents are only
taxed on income from specific Dutch
sources. A person will become a
tax resident of the Netherlands if a
permanent bond of personal nature
with the Netherlands is established.
This is determined based on factors
such as physical presence, family
residence, location of a permanent
home and registration. In our ex-
ample the whole family permanently
moves to the Netherlands, so it is
clear they will all become Dutch tax
residents as of the immigration date.
Dutch tax and social security num-
ber (so-called “BSN”)
As Dutch residents, they are first
50 51October 2015 October 2015
Expert guide: Relocation 2015
Netherlands
Income Tax rate Soc. Sec. rate Combined rate
Up to €19,822 8,35% 28,15% 36,50%
€19,823 - €33,589 13,85% 28,15% 42,00%
€33,590 - €57,585 42,00% - 42,00%
€57,586 and more 52,00% - 52,00%
Based on his original gross annual salary of €60,000, without the 30% ruling
the net annual salary of the Indian employee would be €35,650 (i.e. €60,000
minus 24,350). As a result of the 30% ruling, his net annual salary will increase
to €43,351 (i.e. €42,000 minus €15,549 plus the 30% allowance of €18,000).
The Dutch tax year runs from 1 January through 31 December. For his first
year in the Netherlands, the Indian employee has to file his tax return before
1 July 2016 (M-Form). In the following years he has to file his income tax re-
turn before 1 April. The tax assessment is usually issued within six to eight
months.
Please note that the Dutch employer will withhold wage tax on the employ-
ment income of the Indian employee on a monthly basis in the Dutch payroll
administration. The wage tax that has been withheld serves as an advance
payment and will be set-off against the final income tax payable.
Dutch social security
The Indian employee (and his family) will also be covered by Dutch social
security. Dutch social security can be split in two different categories. The
first category provides benefits to all Dutch residents (e.g. state pension).
The Indian employee has to pay the national insurance contributions, which
amount to 28.15% of his taxable income (capped at €33,589). The second
category provides special social security benefits to employees (e.g. unem-
ployment, disability). The employee insurance contributions are fully paid by
the employer.
these costs cannot be reimbursed
tax free in addition to the 30% allow-
ance. If the total amount of the ex-
traterritorial costs for the Indian em-
ployee would exceed the fixed 30%
tax free allowance, it is possible for
the Dutch employer to reimburse the
actual extraterritorial costs to the In-
dian employee free of tax.
Partial non-resident taxpayer status
The Indian employee in principle
qualifies as a Dutch resident taxpay-
er. However, under the 30% ruling
he can opt to be treated as a partial
non-residenttaxpayer. Dutchincome
tax is levied on three categories of in-
come. Box 1 taxes (self) employment
income and income from a primary
residence. Box 2 taxes profits from a
substantial shareholding (at least 5%
the shares of a company) and Box 3
taxes the income from savings and in-
vestments. As a partial non-resident
taxpayer, the Indian employee will in
principle be exempt from taxation on
income in Box 2 and Box 3. There-
fore, the Indian employee would only
have to pay taxes in the Netherlands
on his employment income (i.e. Box
1). He also remains entitled to the
regular personal tax deductions and
personal tax credits.
Fees for international schools and
changing driving license
There are two other aspects of the
30% ruling that might benefit our
Indian employee. First of all, if his
children attend a qualifying interna-
tional school, his employer can reim-
burse the international school fees
as a tax-free allowance on top of the
30% allowance. In addition, if the
Indian employee has a valid Indian
driving license, he can directly apply
for a Dutch driving license without
taking a driving test.
Dutch income tax
Based on the 30% ruling, the Indian
employee only has to pay taxes in
the Netherlands on his employment
income (Box 1). In Box 1 the follow-
ing progressive tax rates apply (for
2015):
52 53October 2015 October 2015
Expert guide: Relocation 2015
Netherlands
the employee. There are three groups: 30+ years of age, under 30, and the
search year group. The example we provide below is valid now until the gov-
ernment change this.
The minimum Gross salary requirement per month including 13th
month and
excluding holiday money is:
HSM 30+ HSM 30- HSM after search
year
€4.189 €3.071 €2.201
The minimum Gross salary requirement per a year including 13th
month and
excluding holiday money is:
€50.268 €36.852 €26.412
Once the visa is approved and the documents obtained from the Dutch em-
bassy the family can travel to the Netherlands.
Local changes ahead:
It is wise to prepare the family for the cultural shock, living circumstances,
work ethics, housing situation, schools, food, transportation etc. We do not
have the space to explain all of it here but here are the most important ones.
Schools:
Schools are very important for families going on assignments. In the Nether-
lands you will find a great variety of schools which include private, public and
international schools. It is wise to make inquiries at the school of your choice
ahead of time to find out about possible wait list. Not all schools have wait
list but some do for certain ages. Your consultant will also know.
The Indian employee is also entitled
to the Dutch child allowance. For
children aged between 12 and 17
the allowance is €273.78 per quarter
/ per child.
Finally, it is mandatory for the Indian
employee (and his wife) to conclude
a Dutch health care insurance. The
insurance needs to be concluded
within four months after their arrival.
Immigration
With regards to the immigration pro-
cedure there a view options: Blue
card, highly skilled migrant, the regu-
lar work ad residence permit (TEV).
For our case we are going to look at
the highly skilled migrant procedure
(HSM). For the Netherlands this pro-
cedure is much faster than the Blue
card 2-3 weeks versus 2-3 months
for applications.
One of the advantages of the HSM
procedure versus regular work and
residence permit (TEV) for the com-
pany is that they do not need to
advertise the position in the Neth-
erlands or Europe. The advantage
for the spouse is that they can work
without having to obtain a work per-
mit themselves.
The spouse can apply for a job and
when the spouse is hired they can
start to work at once. This is indi-
cated is also indicated on the back
of their residence card. The thing to
remember is that the permit for the
spouse is depending on the permit
of the employee. If for one reason
or another the contract is terminat-
ed this means that the permits for
the spouse and children comes to an
end.
The basis of the HSM is knowledge
and income. The government has
made a number of changes the last
few years and continues to adjust
the minimum requirement for the
income on a regular basis. This year
changes include: monthly income
versus year income; the minimum
income can no longer include 8%
holiday pay but it can include a 13th
month. The full salary has to be paid
into a personal bank account from
54 55October 2015 October 2015
Expert guide: Relocation 2015
Netherlands
Housing:
The availability is there if you have a
proper budget. Please keep in mind
that what you see on the internet is
not always available once you check
things often are different. Check
with a professional they know what
is available and what is good and
not. In the Amsterdam area you can
find good places from €1,750, and up
when you check outside the city the
budget can be less. It is wise to take
a specialist with you when negotia-
tions for the rental contract have to
be done as well as for the check-in.
A good check-in report can prevent
a lot of trouble in obtaining the de-
posit back. The key things to check
in the contract are the diplomatic
clause, are there clauses about man-
datory cleaning, (how often by pro-
fessionals) what are the specific re-
quirement on the deposit etc. Leeg-
stand, and renewal clauses are also
very important. However that would
be a whole other article.
Wilma van der Veer, President of
Global Relocation Services BV, has
been involved in the household
goods and relocation industry for
over 26 years. In her current position
Sanne van Ruitenbeek is attorney-
at-law and joint owner of Pallas At-
torneys-at-Law in Amsterdam. Pal-
las Attorneys-at-Law specialises in
employment law and employee par-
ticipation law.
Sanne represents companies and
private individuals in matters relat-
ing to collective and individual re-
dundancies/dismissals, employee
participation, employment contracts
and mergers and acquisitions. Sanne
has a special focus on international
employment law and cross border
employments. She started her career
in 2006 at a large international law
firm.
Sanne regularly gives lectures and
has published widely in the field of
employment law. Sanne is a mem-
ber of the Netherlands Bar Associa-
tion and the Netherlands Association
of Employment Lawyers. Besides her
work for Pallas, Sanne is supervisor
of the Amsterdam Legal Aid Founda-
tion.
Lyke Apontoweil is a Tax Lawyer and
Partner of Hillbrook and has over 17
years’ experience in the field of expa-
she runs the company she has found-
ed. Prior to this she was the VP for
KHZ international movers and prior
to that she was a bank manager for
over 10 years.
WilmaisanactivememberoftheERC
where she received the GMS-T status
in 2005-2016. She is also the chair-
person of the ARPN (Association Re-
location Professionals Netherlands)
the branch organisation of reloca-
tion professionals in the Netherlands
the ARPN represent the industry to-
wards government and immigration
authorities amongst others.
Due to her work and the network GRS
has around the world Wilma trav-
elled to over 42 countries and lived
abroad herself as well. Wilma has
presented on a number of HR confer-
ences and SRRC meetings and is at-
tached to the Expatise academy in
the Netherlands as a teacher for the
Mobility lessons that HR staff mem-
bers receive during the HR training.
She recently completed herself the
prestigious HR course for Global Mo-
bility Officer and has received the
certification valid until June 2016.
triate tax, international mobility and
assignment management. Before
joining Hillbrook in December 2013,
Lyke worked for almost two years
with Boxx, an expatriate consultan-
cy firm in Belgium. Prior to that, she
worked for more than 13 years in the
International Assignments group of
PricewaterhouseCoopers, managing
several large client engagements and
providing technical advice and guid-
ance to HR, Tax and Finance profes-
sionals on all aspects of assignments
including compensation, tax and HR
issues. She was also responsible for
the Sales & Business Development of
the International Assignments group.
Since 2012 Lyke has been a teacher
at the Expatise Academy, teaching
the subject ‘Understanding the sys-
tem of international taxation and
the avoidance of double taxation’.
Lyke’s area of expertise is in interna-
tional tax and social security plan-
ning for expatriate individuals, but
also has a broad knowledge of im-
migration/visa and experience with
outsourcing projects. Lyke has a de-
gree in both Civil Law and Tax Law.
56 57October 2015 October 2015
Expert guide: Relocation 2015
Spain
Beatriz Carro de Prada
info@brs-relocation.com
+34 93 203 4935
Rising to the New Challenges of Relocating to Spain
By Beatriz Carro de Prada
manufacturing and exports have
risen, direct foreign investment has
surged and Spain is receiving record
numbers of tourists. The Organisa-
tion for Economic Cooperation and
Development (OECD) is forecasting
3.1% GDP growth for this year, one
of the highest among OECD coun-
tries. In tandem with the general
economic improvement goes job
creation and the OECD expects Spain
to create 2.9% more jobs this year,
the second highest rate in the world.
As a result, Spain is once again an at-
tractive relocation destination. The
two largest Spanish cities, Madrid
and Barcelona, regularly rank among
the best for relocation. The PWC Cit-
ies of Opportunity rankings for 2014
rated Madrid as the sixth best place
in the world. In a survey carried out
this year, JobCoconut tipped Barce-
lona as the third best European city
to work in.
Spain offers myriad advantages for
both companies and relocating em-
ployees. Along with new opportuni-
ties in employment, the job market
is more flexible and labour costs are
low compared to Northern Europe.
Add to this, the year-round pleas-
ant climate and easy-going lifestyle
and it’s easy to see why relocating to
Spain is seeing a surge in popularity.
The Changing Face of Relocation
The change in Spain’s economic for-
tunes has been mirrored in the re-
location market where some signifi-
cant changes have taken place. At
BRS Relocation Services, we have no-
ticed several important new trends:
Rise in local hire – whereas multina-
tional companies previously offered
employees relocation packages that
matched salaries in the employees’
home countries and provided gen-
erous allowances for housing and
education, the emphasis is now on
local hire. Relocating professionals
now receive a Spanish contract with
conditions broadly similar to Span-
ish nationals. This change in circum-
stances presents a challenge to many
transferees.
Increase in mobility – more trans-
ferees are now globally focused and
used to moving from country to
country for professional purposes.
Like many of the world’s leading
economies, Spain has experienced
a rollercoaster of economic events.
From driving GDP growth in the EU
to over six years of economic cri-
sis and dramatic financial austerity,
Spain is now firmly back on the path
of economic expansion and slowly
but surely reducing its high unem-
ployment.
These ups and downs have natural-
ly been reflected in
the relocation sector
where several new
trends have emerged.
Hand in hand with
the changes come
new challenges fac-
ing the entrepreneur
or employee relocat-
ing to Spain. Rising above these ob-
stacles in the relocator’s path is not
easy, but with the assistance of ex-
perienced and on-the-ground relo-
cation specialists the new challenges
can be met face-on and successfully
overcome.
The Changing Face of Spain
Between 1997 and 2007, Spain be-
came the economic driver of Europe.
GDP growth averaged 3.5% annually
(compared to 2.4% in the Eurozone)
and the country reached full employ-
ment. Drawn to the opportunities in
Spain, millions of foreigners relocat-
ed here and the foreign population
grew from just 637,000 in 1998 to
5.3 million in 2012.
The change in world finances pre-
cipitated by the Lehman Brothers
bankruptcy in 2008
together with a mas-
sive property market
crash forced Spain
into recession for just
over two years. Dra-
matic austerity mea-
sures and cut-backs
in investment in turn
led to widespread unemployment
(up to 26% of active population in
2013). As a result, thousands of for-
eigners (as well as young profession-
al Spaniards) left Spain in search of
opportunities elsewhere.
By 2013, the Spanish economic cli-
mate began to improve with GDP
growth posting positive figures. This
tendency has continued to date –
58 59October 2015 October 2015
Expert guide: Relocation 2015
Spain
ee to find suitable housing without
calling on the services provided by a
specialist company.
Education – the rise in foreigners re-
locating to Spain and the high resi-
dent foreign population has put ex-
ceptional pressure on international
schools where places have become
scarce over the last nine months.
In 2014 in Barcelona, international
schools were experiencing a student
turnover of between 9 and 10%.
This year, the figure has dropped to
4%. To ensure places at schools for
relocating children, planning as far
ahead as possible has become vital
together with assistance from relo-
cation experts with local knowledge.
The Future
The recent turbulence in the world
economy has led to some profound
changes in societies worldwide and
Spain is no exception. Unemploy-
ment is forecast to remain high for at
least the next five years yet Spain’s
lifestyle and climate will continue
to attract more and more foreign
professionals. As a result, the chal-
lenges faced by relocators to Spain
are unlikely to disappear or lessen.
We firmly believe that they are much
easier and quicker to surmount by
using the services of a reliable and
well-established relocation compa-
ny.
Beatriz Carro de Prada is founding
partner and Managing Director of
BRS Relocation Services, a reloca-
tion services company established
in Barcelona in 2001. With a global
background, Beatriz was born in the
city of Barcelona, is multi-lingual and
has lived and worked in seven coun-
tries. Her professional qualifications
include Global Mobility Specialist
(GMS™) and European Relocation
Qualification (ERQ). In 2012, she
won the Relocate Award for Rising
Star in Relocation. In the same year,
BRS Relocation took the top award
for Best Destination Service Provider
in Europe
Relocation abroad is no longer the
exception, but rather an accepted
reality, particularly among younger
employees.
Younger profile – we’ve seen a
marked changed in the expatriate
profile. Prior to 2010, we were pre-
dominantly assisting managers over
45 relocating with their families.
Nowadays, we are providing services
to much younger professionals, aged
between 25 and 35, and generally
single.
New Challenges
The recent shifts in the Spanish econ-
omy and employment market have
inevitably led to changes, some of
which have direct effects on expats:
Immigration process – the dramatic
rise in unemployment has led the
Spanish authorities to restrict im-
migration and tighten up the visa
and permit processes. In the case
of EU nationals, proof of income or
employment in Spain has become a
requirement in order to obtain the
tax identification number (NIE) and
have access to the Social Security
system. Companies looking to relo-
cate non-EU nationals to Spain must
prove that the post cannot be filled
by a Spaniard. Assistance with the
paperwork required for immigration
has become essential rather than
optional and process time is much
longer.
Housing – the property market in
the largest cities in Spain, particular-
ly Madrid and Barcelona has come
full circle and there’s currently a
shortage of quality accommodation,
both for resale and rental purposes.
This scarcity is particularly apparent
in the rental markets in Madrid and
Barcelona where stock is limited and
vacant properties are occupied in
record time. In addition, landlords
have tightened their requirements
and now demand references and
guarantees. We believe that it has
never been so difficult for a transfer-
SNAPSHOT: RELOCATION STATISTICS
There are over 231 million
people in the world that could
be considered migrants (2013).
2.34 million immigrants for EU
countries are currently living in
the UK (2014).
Total number of immigrates living
in the U.S. (2013): 41.3 million
5.5 million Britons are currently
living outside of the UK (2014) .
64% of businesses reported
an increase of international
workers in 2011.
40% of those asked in The Global
Relocation Trends Survey felt that
experience on an international level boosted
the chances of career progression (2012).
23% of companies are planning
to relocate more employees in
the future (2013).
11.6% of the UK’s workforce is foreign
born, ranking it ninth in whole of Europe.
Luxemburg comes top of this table, whilst
Romania sits at the bottom (2013).
Five most popular sectors for
international professionals to
work in the UK (2012):
Top five places to emigrate
for business purposes (2013):
Breakdown of age-
group of professional
sent out on international
assignments (2012):
Most popular countries of
origin for migrants coming to
Australia in 2013(2013):
Top five emerging
destinations for business
migration (2012):
231
million
people
2.34
million
immigrants
41.3
million
5.5
million
64% 40%
23% 11.6%
Finance: 21.4%
Health: 14.3%
Retail: 13.3%
Manufacturing: 10%
Hotels & Restaurants: 9.9%
(Other: 31.1%)
USA
UK
Australia
Singapore
Canada
China
Brazil
Australia
India
Russia
India: 15% (37,719)
China: 11% (28,892)
New Zealand: 11% (27,038)
United Kingdom: 9% (22,316)
Philippines: 4% (11,454)
20-29: 13%
30-39: 31%
40-49: 34%
50-59: 19%
60+: 3%
The Americas
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide
The Relocation Expert Guide

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The Relocation Expert Guide

  • 2. 2 3October 2015 October 2015 Expert guide: Relocation 2015 56 64 44 Europe Immigration routes for work-related relocation to the UK Hiring & Firing Employees in Germany – Caution Imperative Migrating to Australia? Australian Visas Explained with Free Thorough Visa Evaluation Being a Trusted Traveller Has Its Benefits Entering the US Migration Skill Assessment – The Gateway to being considered for a Skilled Visa The Do’s and Don’ts of Moving to Norway to Work Only an all-round support will ensure the sustained success of international assignments and expatriates’ happiness Tenant Relocations in Europe – Key Issues in Germany and England & Wales Contents Your Relocation Service for Lugano and Ticino A Case study for the Netherlands Rising to the New Challenges of Relocating to Spain Snapshot: Relocation Statistics The Americas USCIS now requires amended H-1B petitions to be filed when moving H-1B workers to new work locations requiring a new Labor Condition Application Africa Facilitating immigration in Africa and the Middle East Expert Directory 6 8 12 16 20 24 30 34 40 44 46 56 60 62 64 72 74 78 24 34 12 Contents Fenice Media Ltd | 101 The Big Peg | 120 Vyse Street | Birmingham | West Midlands | B18 6NF | United Kingdom | Tel: +44 (0) 121 270 9468 | Fax: +44 (0) 121 345 0834 | www.corporatelivewire.com Contributing Organisations Gherson, Getme2oz.com, Immigration2oz, US Visa Solutions - Law Office of Janice A. Flynn, CPM People, Brækhus Dege Advokatfirma DA, compass international gmbh, Hogan Lovells International LLP, Lugano Relocation Service, Global Relocation Services, brs Relocation Services, Fakhoury Law Group, Executive Relocation Middle-East - Africa Chief Executive Officer Osmaan Mahmood Managing Director Andrew Walsh Editor-in-Chief James Drakeford Publishing Division Jake Powers, John Hart, John Peterson Directors Sameena Yates Siobhan Hanley Awards Directors Leah Jones, Elizabeth Moore, Chris Barry, Rupert Hemingway Awards Coordinator Roxana Moroianu Art Director Timothy Nordan Senior Designer Lai Chun Lok Contributors Liam Harris, Shari Walton Research Manger David Bateson Marketing Development Manager Dilan Parbat Project Managers Ibrahim Zulfqar, Rocky Singh, Zoe Cannon Account Managers Norman Lee, Thomas Patrick, Kerry Payne, Sophie Smith, Ben McPhillips Production Manager Sunil Kumar Competitions Manager Arun Salik Administration Manager Nafisa Safdar, Data Administrator Dan Kells Head of Finance Joseph Richmond Senior Credit Controller Jorawar Johl Accounts Assistant Jenny Hunter, Michael Atkinson
  • 3. 4 5October 2015 October 2015 Expert guide: Relocation 2015 Introduction In recent years a globalised economy has led to a globalised workforce. Gone are the days where an employ- ee will be situated in one city or one office for the entirety of his or her ca- reer. Employees may be born in one country, live in another and spend a significant portion of their working lives travelling from one continent to another, either as an expatriate on assignment or else simply as an ex- ecutive constantly on the move. In the modern era we are witnessing a rise in a nomadic workforce. The ease in which we can now ac- quire affordable long distance flights and access job information via the in- ternet makes an international work- force an increasingly idealistic pros- pect, whilst utilising international candidates allows companies to fill vacancies where there is a skills gap in their own domestic workforce. This type of arrangement is often mutually beneficial with the employ- ee receiving financially lucrative op- portunities. The biggest challenges facing both employers and employees is the lev- el of paperwork and different regu- latory formalities involved, ranging from minimum wage and income tax to the hiring and firing proce- dures. The Corporate LiveWire Re- location Expert Guide ensures this task is simplified through the inclu- sion of industry experts from across a wide range of key jurisdictions. In this guide you will find articles detail- ing the complexities of acquiring the correct visas – both for permanent residence and for overseas business excursions. The guide also outlines the key components to regulation, including a pertinent case study with a Canadian employer entering the German labour market. Editor In Chief James Drakeford Introduction
  • 5. 8 9October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom Lee Jackson lee@gherson.com Immigration routes for work-related relocation to the UK By Lee Jackson Tier 1 (Investor) Migrants This route is for high net worth indi- viduals making a substantial finan- cial investment to the UK. In broad terms, investors need to show that they have a minimum of £2,000,000 of their own funds available to in- vest in the UK. Once a visa has been granted, the investment must be made within 90 days of entry to the UK. Investors can bring their spouse orpartnerandchildrenunder18with them. There is no English language requirement for investors until they apply for indefinite leave to remain – all other PBS applicants must satisfy an English language requirement. Tier 1 (Entrepreneur) Migrants This route is for migrants who wish to establish, join or take over one or more businesses in the UK. Appli- cants must normally show that they have £200,000 in funds available to invest in the business, although it is possible to share that amount be- tweentwopeopleasanentrepreneur team. In addition to the business investment requirements, entrepre- neurs must also show that they can maintain themselves and any depen- dants they bring with them. In order to obtain an extension of their visa after 3 years, entrepreneurs must show that they have created at least 2 jobs for settled UK residents. The Government considers the En- trepreneur route to be subject to abuse. In 2013, it introduced a genu- ine entrepreneur test, which allows immigration officers to refuse appli- cations if they are not satisfied of the applicant’s intentions even when all other criteria have been met. This has led to refusal rates increasing from about a third to a half of all ap- plications. Tier 2 (General) Migrants This route is for skilled workers. In order to obtain a Tier 2 visa, the mi- grant must first obtain sponsorship from an employer who is a licensed sponsor. The rules are extremely technical. Different criteria apply de- pending upon whether the migrant’s occupation is one where there is a shortage of workers in the UK. In April 2011, the Government intro- duced an annual cap of 20,700 Tier 2 visas, which is divided into month- ly limits. In recent months, the cap There are a number of immigration routes available by which foreign na- tionals can relocate to the UK. The following article summarises the main work-related routes available. EEA migrants It is far easier for nationals of the Eu- ropean Economic Area (EEA – i.e., the EU plus Iceland, Liechtenstein and Norway) and Switzerland to migrate to the UK than it is for non-EEA na- tionals, although it should be noted that Croatia only acceded to the EU on 1 July 2013 and is subject to tran- sitional restrictions on its nationals wishing to access the UK labour mar- ket until 2018. Freedom of move- ment of workers is one of the fun- damental principles of the European Union. Due to the primacy of EU law over domestic law, EEA nationals cur- rently hold a privileged position over non-EEA nationals in terms of immi- gration to the UK. They do not need a visa. They are free to come to the UK to look for work. They are able to reside in the UK whether they are employed or self-employed. They can also reside here as a self-suffi- cient person or as a student provided they have comprehensive sickness insurance cover. After five years’ continuous residence in the UK, EEA nationals acquire the right to reside in the UK permanently. EEA nation- als can also bring their non-EEA fam- ily members to reside with them in the UK. The Government is currently seek- ing to renegotiate the terms of the UK’s EU membership. The renegotia- tion seeks to limit some of these free movement rights. A referendum on continued EU membership will then take place before the end of 2017. These developments may have a sig- nificant impact upon the ability of EEA nationals to relocate to the UK in the medium-term future. Non-EU migrants In contrast to EU migrants, the UK is free to make its own rules in respect of immigration by non-EU migrants. The vast majority of migrant appli- cations are made under the Points Based System (PBS). The most signif- icant work categories under the PBS are investors, entrepreneurs, and work permit holders.
  • 6. 10 11October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom that a refusal of entry clearance en- gages human rights. Instead, the vast majority of adverse decisions are only challengeable by way of Administrative Review. This is an internal review by another mem- ber of staff – usually someone who works in the same office as the per- son who made the original decision. It is only possible to succeed if the original decision-maker made a case working error. In practice, this is a difficult threshold to cross, especially in cases where there is a dispute of fact. Given the limited opportunities to get things right, and the potentially devastating consequences of getting things wrong, it cannot be stressed enough how important it is that the initial application is prepared as pro- fessionally and thoroughly as pos- sible. Forthcoming Changes Over the last decade or so, UK gov- ernment policy has become pro- gressively more restrictive towards immigration. Current annual net migration to the UK is 330,000, an all-time high. However, the govern- ment’s stated aim is to reduce an- nual net migration to the tens of thousands. Scarcely a week passes without a new tightening up of the Immigration Rules being announced. A major new Immigration Bill is due to be published which will attempt to place further obstacles in the way of migrants. The Migration Adviso- ry Committee is currently reviewing both the Tier 1 (Entrepreneur) and Tier 2 routes. It is inevitable that it will become ever harder to satisfy the requirements of the Rules and persons considering relocating to the UK should, where possible, avoid any unnecessary delay that might make it harder for them to achieve their objective. has been reached more and more frequently, and preference has been given to applications from those earning higher salaries. Tier 2 (Intra Company Transfer) Mi- grants This route enables multinational em- ployers to transfer their existing em- ployees from outside the EEA to their UK branch for training purposes or to fill a specific vacancy that cannot be filled by a British or EEA worker. One significant benefit of using this route is that the Tier 2 cap does not apply to Tier 2 intra company trans- fers. However, this route does not lead to qualification for indefinite leave. General grounds of refusal In addition to the specific criteria for each Tier, applicants must also not fall foul of the General Grounds of Refusal. These are designed to ex- clude people whose presence is un- desirable in the UK. Factors such as an individual’s criminal record or ad- verse immigration history, including deception used in previous applica- tions, can lead to refusal of entry or a lengthy ban from the UK. Indefinite Leave Investors, Entrepreneurs and Tier 2 (General) Migrants can apply for in- definite leave to remain in the UK af- ter five years’ continuous residence. There are accelerated routes for in- vestors who invest larger sums and entrepreneurs who create excep- tionally successful businesses. Challenging Decisions PBS refusals do not attract a right of appeal to an independent judge, un- less the decision engages the appli- cant’s human rights. In most cases where an application is made from abroad, it will be difficult to show
  • 7. 12 13October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom Fred Isherwood F.Isherwood@cpmpeople.com +44 (0) 870 991 9000 Hiring & Firing Employees in Germany – Caution Imperative By Fred Isherwood redundant but nonetheless he was offered reasonably generous settle- ment terms and given a written ter- mination agreement which paid him three months’ salary whilst on gar- den leave, which he took, and he re- tained his company car. True to character he refused to sign the termination agreement but he did take the garden leave, and the salary, and the car. He never, even at the end of his notice period, returned the car although eventually he did al- low it to be collected from him long after his three months’ notice period had expired. After his three months’ notice had expired; his last payment was re- ceived and the car had at last been relinquished, he declared for the first time by his first firm of lawyers that his employment had not actually been terminated, because he had not, as German law requires, had his notice in writing on paper and posted to him, rather than (as it was) sent to him electronically; nor in the alter- native was his paper notice actually handed to him. After his first firm of lawyers were made aware of all of the facts, and thus were made aware of a counter technicality, they disappeared, but some months later other lawyers issued court proceedings for him, claiming that his employment had not been terminated, it had just been suspended. They claim continuing salary for him for every month since last he was paid, loss of commission, which he has not earned, (but he might have done if he was not on his garden leave) and continuing loss of use of his company car. Their only reason for his claim is that he did not receive his notice personally or by post and on paper. There is no sug- gestion that what was offered, and he took, was not in correct form. They simply say that he should now have more, for no other reason than that his notice was not received by him in the way that the law requires. Every time his employers told Ger- man lawyers the story thus far, they listened no further without saying thattheemployerswereinthewrong. They said that his notice written on paper must be posted now, and that the former employee should be paid So often, and to the detriment of us all in business life, and particularly in employment law, form triumphs over substance. Form, as embod- ied in employment law, is so often abused. It is frequently not used as a shield to protect vulnerable employ- ees, with which no one should dis- agree, but as a sword by disgruntled employees to extract far more from their former employers than the law ever intended. The following situation, which is yet to be decid- ed by the Courts in Ger- many, highlights the obvious advice that you must always have a working knowledge of the employment law of the country where a prospective em- ployee is to be employed, or at least have ready access to an in country professional that does. A Canadian Company wished to trade in Germany, and so they employed a German who was well established in the work that they do and who they thought would sell their services and generally raise awareness of their presence. The employment was not a happy fit for either party from the outset. The employee complained about ev- erything that he was required to do, and the way in which he was to do it, although as the Company’s sole German employee he was given freedom to get on with his work to his own timetable. He had a salary with benefits, and a free- dom about the way he worked which was simi- lar to that of a senior di- rector. Nothing was ever good enough for him, he found fault with every- thing, he refused to sign his employment contract for reasons which made no sense to anyone, per- haps not even him, he did his work badly, with reluctance and without enthusiasm but with constant com- plaint, until after some months, with reluctance on their part, his employ- ers realised that quite simply he was not performing as they expected, and therefore their expected results were not realised, and so they de- clared him to be redundant. He had not been with them for very many months when he was made
  • 8. 14 15October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom will all know the outcome, when the case is heard in court next year, if common sense does not break out before then. The employer’s German lawyer told them that they were not the first, and would not, he expected, be the last non German employers to be caught by the German rule about posting a paper notice to the employee. Even if the employers are success- ful in defending the claim, it will be no more than counter technicality trumping technicality; it does noth- ing to address the time, cost and angst which will have been expend- ed, because it suggests the dismissed employee might get something for nothing by applying the letter rather than the spirit of a law intended to protect his rights, rather than a ver- dict based on an artificiality. Ultimately, the only practical advice that can be given is this: if you as an employer are considering hiring em- ployees in Germany, then as a buyer, beware! Fred Isherwood, our compliance manager is a lawyer with more than 40 years’ experience specialising in employment law. He practised as a solicitor in private practice for many years. He now strives to ensure that we maintain and remain compliant for Employment Law and Human Re- sources in every country where we have employees or self-employed contractors working for our clients. He says that it is a constantly stimu- lating challenge because the require- ments for every country, client, and contractor are ever changing. whatever was claimed, subject to working out the correct figures for potential loss of commission, until the notice that should have been and must now be sent by post expires; and that he should immediately be paid from when he was last paid, un- til the end of the following months’ notice, which can only take effect from the end of a month to antici- pate and require salary for all of the following calendar month. The German lawyers who were even- tually retained for the employer ad- vised regarding tactics, which were to post to the employee one copy of the notice, and send another copy by professional courier, instructing them that the letter should be post- ed through his letter box rather than attempting to actually hand it to him, because if it was delivered at the end of a month he might hide and not actually accept it, so that another month would start and he would therefore be entitled to claim for that further moth. In addition a copy had to be handed to his lawyer personal- ly. The lawyer’s advice stopped just short of saying that if not handed to them, his lawyers would deny having received it, but that was the loud im- plication. The counter technicality, equally sil- ly, when considering what it is said should have been done, but was not, and therefore yet again an example of form triumphing over substance, is that the regulations should only apply if there were more than 10 employees, which there were not. Therefore the technicality about the way in which the notice was given should not be relevant. It is a fact about which his lawyers are deafen- ingly silent at the moment, but we
  • 9. 16 17October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom info@immigration2oz.com +44 (0) 148 355 0914 manent resident or a New Zealand citizen, you may be eligible for a visa because of this relationship. Similarly, if you have any children who are Australian citizens/perma- nent residents you may also be eligi- ble, providing you meet the balance of family test. If you have any other family living in Australia this will not usually qualify you for a visa, however they could possibly provide nomination for a skilled visa if your occupation is eli- gible under skilled migration Student Visas This visa is open to all ages and ap- plicants who want to study at school, college or higher education (includ- ing post-graduate studies). This visa can also be used as a stepping stone for other visa applications. Business / Retirement Visas If you run a business with a signifi- cant turnover (A$500,000 or more) and you are under 55 years of age you may be eligible for a business visa. This is a particularly complex visa that our Registered Migration Agent John Adams is a specialist in. If you are 55 or older with no depen- dents and have significant wealth (A$1 million or more) you may be eli- gible for an investor retirement visa. You will be able to work part-time in Australia on this visa, which is renew- able every four years. You can con- ceivably spend the rest of your live in Australia. For more information please do not hesitate to contact us for more detail. Skilled Visas Skilled visas is the migration route that the vast majority of people use to obtain Australian permanent resi- dency. To qualify for a skilled visa your occupation must be on Austra- lia’s national Skilled Occupation List or one of the State Migration Plans released by Australia’s 8 States/Ter- ritories annually. If you have an oc- cupation on either of these then your spouse, children and any other dependents can migrate with you. To be eligible for a skilled visa you must be under 50 (although no points are awarded past 45 year of age), have a competent level of Eng- lish, possess the appropriate quali- fications and skills for your occupa- tion, and you will also require rele- vant work experience. A visa points test will also need to be passed, with points awarded for a number of dif- ferent characteristics you possess. You will also be required to pass medical and police checks. In many cases, a nomination is re- quired from either, an eligible rela- tive living permanently in a designat- ed area of Australia, or an Australian State or Territory government in a re- gional area. If you require nomina- tion from a State/Territory, or a fam- ily member, then in return for this nomination you are required to live in the relevant State for at least your first two years in Australia, thereaf- ter you can live anywhere. Employer Sponsored Visas For those who do not meet the re- quirements of a skilled visa (e.g.: your occupation is not eligible), in most cases the visa option available to you is employer sponsorship. This requires finding an employer in Aus- tralia who is willing to offer you a job AND go through the visa bureaucracy involved with employer sponsorship. The job offer will need to be related to an occupation listed on either the SOL or CSOL occupations lists. To ap- ply for a permanent employer spon- sored visa you must be under 50. However, the temporary (457) visa has no age limit. Family Visas If you have a spouse or de-facto part- ner who is an Australian citizen/per- Migrating to Australia? Australian Visas Explained with Free Thorough Visa Evaluation By Immigration2oz Immigration2oz
  • 10. 18 19October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom Immigration2oz.com are experts in all Australian visa classes as we deal exclusively with Australian immigra- tion. As Registered Migration Agents we are licensed by the Australian Government to provide advice and assist you through the visa process. We invite you to speak with us today for a FREE visa eligibility assessment and discussion of your migration op- tions. About Immigration2oz Immigration2oz is a family business based in Guildford, Surrey. They are Registered Migration Agents that specialise in multiple visa subclasses & provide a professional Australian visa consultancy. Director John Adams established immigration2oz.com in 2003, after managing a law practice in Austra- lia previously. Since then he, and his dedicated team, have helped thou- sands of people successfully migrate to Australia. The team, comprised of senior law- yers, several Registered Migration Agents, former Department of Im- migration officials & case managers, provide a highly professional visa service that guides you through the entire migration process. Immigration2oz prides itself on its in- dividual & tailored approach, where their clients are not files but person- alities. This results in a service level that really does lead the market. As migrants themselves the directors of Immigration2oz understand the complexities involved in moving your life to the other side of the world, and they look to assist as much as possible by removing the stress and difficulty involved in the visa process. Once you have decided that Austra- lia is for you, the team at Immigra- tion2oz stand ready to assist you through the visa process. “At Immigration2oz we are on your team from start to finish, whatever it takes!”
  • 11. 20 21October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom Janice Flynn janice@usvisasolutions.co.uk +44 (0) 20 7092 6830 Being a Trusted Traveller Has Its Benefits Entering the US By Janice Flynn membership in the NEXUS program which is discussed below. The ben- efits of the program are reduced processing times and paperwork at US ports of entry and provide access to expedited entry benefits in other countries. Instead of queuing in passport con- trol at a port of entry, Global Entry Program members may proceed di- rectly to Global Entry kiosks located at major US airports and some pre- clearance locations outside the US. The program member must present their machine-readable passport or US permanent resident card, place their fingerprints on the scanner for verification and complete a customs declaration. The kiosk issues the traveller a transaction receipt and di- rects the traveller to baggage claim and the exit. All Global Entry program applicants undergo a rigorous background check and in-person interview be- fore enrolment into the program. While Global Entry’s goal is to speed travellers through the US entry pro- cess, members may still be selected for further examination when en- tering the United States if security concerns arise after entry into the program. The Global Entry appli- cant must create an account on the Global Online Entry System (GOES), submit an online application, pay a fee and once it is reviewed, the ap- plicant must schedule interview at a Global Enrolment Center located in the US or outside the US in Canada, Qatar and Germany. Those who are inadmissible to the US, such as those with prior arrests or criminal convic- tions, are ineligible for the Global En- try Program. NEXUS and SENTRI The NEXUS program facilitates speedy travel between the US and Canada at air, Canadian land borders and marine reporting locations. The process to apply for membership in this program is very similar to that of the Global Entry program. The Secure Electronic Network Trav- ellers Rapid Inspection or “SENTRI” program was initially implemented in November 1995 to expedite entry over the US and Mexican land bor- der. Applicants to the program must Getting a US visa can be an uphill battle to obtain and even then entry into the United States is not neces- sarily smooth sailing. Issuance of the visa only allows a person to arrive at a port of entry to ask for entrance to the US, it does not guarantee entry to the US. There have been many restrictions on entering the US since 9/11 but over the years, the US has realised that there is a tension be- tween being restrictive for security purposes and expediting entry for those who are low risk to the US and have the most to contribute to the US economy. The US Customs and Border Protec- tion (CBP) is the agency under the US Department of Homeland Security responsible for guarding US borders and it implements the procedures and protocols for everyone who is al- lowed entry to the US. Visitors, work visa holders, returning US citizens and permanent residents can expe- rience considerable delays whilst queuing at the land border or airport passport control which can have a knock on effect for the US economy. For example, if a company executive is delayed trying to enter the US to attend business meetings, it could deflect business that could have been completed in the US. In order to alleviate delays at the border, CBP has developed various Trusted Trav- eller Programs. In addition, the US Department of Homeland Security recently announced its intent to ex- pand its preclearance ports of entry to 10 new airports located outside the US to perform US customs and passport control activities outside the US prior to travellers boarding flights to the US. CBP introduced four Trusted Travel- ler Programs for non-US citizen trav- ellers to expedite entry to the US for pre-approved, low risk travellers through dedicated lanes and kiosks. As the US government is often wont to do, each of the programs has its own snappy name or acronym: Global Entry US citizens, US Lawful Permanent Residents and citizens of Germany, the Netherlands, Panama, South Ko- rea and Mexican nationals are eligi- ble for Global Entry. Canadians are eligible for the program through
  • 12. 22 23October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom customs, and agriculture inspections of international air passengers per- formed on arrival in the United States can be completed before departure at foreign airports instead. All travel- lers may enter the US at the foreign US Pre-Clearance location not just those in Trusted Traveller Programs. In May 2015, the Secretary of Home- landSecurityJehJohnsonannounced that the US intends to enter into ne- gotiations to expand air preclearance operations to ten new foreign air- ports, located in nine separate coun- tries: Belgium, the Dominican Re- public, Japan, the Netherlands, Nor- way, Spain, Sweden, Turkey and the United Kingdom at London Heath- row and Manchester Airport. For the CBP, expanding the preclearance program is both a security impera- tive, enabling CBP to stop potential threats before they arrive on US soil, and a strong economic opportunity to speed those who wish to do busi- ness or tourists smoothing their en- try in to the US. According to the CBP, US entry wait times are down by 13% since the ex- pansion of the Trusted Traveller Pro- grams. In the last 10 years the US government has experienced many challenges when it comes to the ad- mission of travellers to the US in light of security threats. As can be seen with the creation of the Trusted Trav- eller Programs, it is clear the US it trying to smooth the way for those who it wants in the US for the better- ment of its economy. In 2012 Janice Flynn established a boutique US visa and nationality law practice in central London providing experienced and bespoke advice to a broad range of clients. Her exper- tise ranges from US employment visa options for small to multi-national companies, US entry issues includ- ing advice for those with prior issues such as criminal convictions, options for individual investors and for those with US family members as well as the acquisition and loss of US citizen- ship. Her practice is lawyer-led and maintains the highest standards in provision of advice. Ms. Flynn, origi- nally from Chicago, relocated to Lon- don 10 years ago. undergo background checks to en- sure they are a low risk traveller. Ap- proved travellers under the SENTRI program can use dedicated special lanes when driving over US borders and are issued a Radio Frequency Identification Card that will identify their entry record and status in the CBP database upon arrival at the US port of entry. FAST The Free and Secure Trade program, or FAST, is a commercial clearance program for known low-risk ship- ments entering the US from Canada and Mexico. This innovative trusted traveller and trusted shipper pro- gram allows expedited processing for commercial carriers and truck drivers from the US, Canada, and Mexico. FAST vehicle lanes process cargo at land border ports of entry that serve commercial cargo: 17 ports on the northern US border and 17 on the southern US border. The majority of dedicated FAST lanes are located in northern border ports in Michigan, New York and Washington state and at southern border ports from Cali- fornia to Texas. Participation in FAST requires that every link in the supply chain, from manufacturer to carrier to driver to importer, is certified un- der the Customs-Trade Partnership Against Terrorism program, or C- TPAT. Expansion of Pre-Clearance Loca- tions If a traveller to the US is unsure whether they are going to be allowed entry to the US, travelling to the US via a Pre-Clearance location located in an airport outside the US allows a traveller to be admitted to the US prior to boarding a flight to the US. The CBP Officers operate at these lo- cations which are currently located Canada, Caribbean, Dublin, Ireland and the United Arab Emirates. The CBP Officers make admission deci- sions at these locations and there- fore, once a traveller boards a flight in a foreign country, they are admit- ted to the US and therefore do not have to go through passport control when they land in the US. Through preclearance, the same immigration,
  • 13. 24 25October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom Katherine van Greuning katherine@getme2oz.com +44 (0) 1227 732 434 Migration Skill Assessment – The Gateway to being considered for a Skilled Visa By Katherine van Greuning get hung up on the title, it is the ac- tual work tasks you do on a regular basis that are important to the out- come and these need to be a good match to the Australian equivalent , along with relevant qualifications and experience. There may be in- stances, where you have many years’ experience, but do not have official qualifications and in this case, you may have the option to obtain the Australian Qualification Framework 3 (AQF3) certificate by RPL recogni- tion of prior learning. All assessment authorities publish their processing times and it is worth adding in extra time to allow for delays outside your control, waiting for references etc. Fees vary so check with your relevant assessing body first, fees are payable by credit or debit card. What do i need to include? Check and double check the relevant as- sessing body requirements but in brief, most will require: ID Documents: The majority of as- sessing bodies request a minimum of, a certified copy of your passport or full birth certificate and a recent certified passport photo. Some may also request evidence of you having lived at your home address by utility bill etc. Evidence of name change, marriage/ divorce certificate or deed poll etc., will be required. Qualification Certificates: Ensure any copies of your trade certificates / degrees/ diplomas etc., have official supporting course transcripts provid- ed by the course provider and that these are certified copies. Language Results: Some assessing bodies will require evidence of this regardless of your country of origin and may request results are sent di- rectly to the assessing body, check with your assessing body require- ments first. Documents not in English: If you have studied overseas or some of your documents are not in English you will need to have them officially translated by an approved translator who stamps and signs the translation document with their contact details, then you will need to send this origi- nal (or certified copy) of the trans- lation with the original (or certified copy) of the original foreign language Gaining a positive skills assessment is essential to progressing with your skilled visa application. Therefore it is vitally important to get this stage of the process right. There are numerous skills assess- ment authorities approved by the (DIBP) Australian Department of Im- migration and Border protection for- merly (DIAC) Depart- ment of Immigration and Citizenship, to assess your qualifica- tions and experience and either approve or disprove that your qualifications and ex- perience are comparable to the Aus- tralian standard. The skill assessing body relevant to you will depend on your occupation as identified by the Australian & New Zealand Stan- dard Classification of Occupations Code (ANZSCO) code relevant to your nominated occupation. A posi- tive skills assessment outcome let- ter will enable you to claim points under the general skilled migration (GSM) pathway, points test. Each as- sessing body has its own specific re- quirements regarding the type of ev- idence they require. They all provide document checklists to help guide you. Read their requirements care- fully, especially relating to the certi- fication of documents, this can be a costly and timely error if you get it wrong, with further requests from the assessing body to meet their ac- cepted standards. If you are coming up to a birthday you may lose points, if you do not submit the next stage of the visa process (EOI) ex- pression of interest, in time for a signifi- cant birthday dead- line and this could make the difference between being eligible to be consid- ered to apply for a visa or not. To find your nominated occupation and overview of the relevant job de- scription go to www.immi.gov.au/ employers/anzsco/anzsco-code.htm and www.abs.gov.au. Some occu- pations are referred to by different names too, for example a UK carpet fitter in Australia is called a floor fin- isher and a plasterer /dry wall liner in the UK maybe known as a fibrous plasterer in Australia, however don’t
  • 14. 26 27October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom • If you are self employed an original signed letter from your ac- countant confirming your self-em- ployed status in addition to P60’S, Tax returns, pay slips, offer letters, contracts, Also supplier and/ or cli- ent invoices with bank statements highlighting the relevant payments , Evidence of advertising with flyers or website details for your business are very useful • Original documents will not be returned to you, so keep copies for your own records What if i don’t want to ask my cur- rent employer for a reference? In most cases a statutory declaration will be accepted in place of the ref- erence WITH other supporting evi- denceasdetailedearlier,again,check with your assessing body or Austra- lian Registered Migration Agent first. Talking to a registered migration agent can be very helpful as they are often in regular contact with the skill assessment authorities and keep up to date with changes in require- ments etc. See feedback below from client Mark Hughes Electrician who recently attended a pre-assessment practical workshop day, arranged by his migration agent, held in London designed to help familiarise yourself with requirements of the actual skills assessment. It was refreshing to see all my paper- work was in order and I was quite a bit ahead in the process compared to others. There was a girl there who paid £750 to get her paperwork signed!! Also those without an agent seemed to have been having a night- mare with the application process. As you can see I refer to double checking many times, in this article, the reason being it is very easy to rush to get this stage done only to find requirements are not met to the exact standard and three months can easily becomes six or nine months, putting your plans of a dream life in Australia a little further away. If you meet the criteria to be considered for a skilled migration visa, with a lot of careful planning and forethought, it is possible to get it right first time and make your dream a reality. document. What is a certified copy? A certified copy is when you take the original document to an authorised person with a photo copy of the original document and the authorised per- son then usually stamps and signs his/ her name to say for example i certify this is a true copy of the origi- nal document, make sure they will sign, date and PRINT their name and give contact details. If the details are not legible they will be rejected and you will have to repeat the process. Check the assessing body actual wording requirements first. Who can certify my documents? An Australian Registered Migra- tion Agent can certify documents for some of the skill assessment au- thorities, you will need to check the relevant assessing authority require- ments for your occupation. How do i provide Work Evidence? It is vital to support your claims of work experience with evidence of full time or part time equivalent paid employment. Voluntary work will not be counted. Evidence may include, but is not lim- ited to; • A relevant detailed and current CV • Photos of you undertaking the work especially relevant to trades- persons • Full time paid employment evidence, for example, P60’S, Tax returns, pay slips, offer letters, con- tracts of employment, pension de- tails. • References from current and previous employers usually covering 3-5 years of work experience, but do check, it will depend on the assessing body requirements. Ensure they are written by your manager or supervi- sory person a reference written by a colleague at the same level as your- self will not be accepted. They MUST be written on official letterhead (no emails) signed and dated (you’d be surprised how many referees forget this important part!) Ensure the con- tact details are present with phone number- address- email contact- and website.
  • 15. 28 29October 2015 October 2015 Expert guide: Relocation 2015 United Kingdom Born in the UK, Katherine van Greun- ing spent eight years living and work- ing in Melbourne Australia,  before returning home in May 2008. Hav- ing experienced the migration pro- cess herself from temporary spon- sored visa to permanent residency & citizenship, Katherine can share true empathy with any concerns clients may have.   Katherine’s career has included many years spent as a Registered Nurse in the UK and Jeddah, Saudi Arabia fol- lowed by a career path in health care recruitment, based in London and Melbourne Australia. Having suc- cessfully recruited many registered nurses to live and work throughout Australia (who are now living their dream!) from as far afield as UK, Ire- land, Europe, Japan, Taiwan, & Hong Kong inspired Katherine to pursue a career in the migration industry.   She completed her Graduate Certifi- cate in Australian Immigration Law and Practice at Victoria University Melbourne, prior to returning to the UK in May 2008 to establish get- me2oz.com.   Katherine is a member of the (MA) Migration Alliance &  the (MIA) Mi- gration Institute of Australia,  the peak professional body for Austra- lian Registered Migration Agents.
  • 16. 30 31October 2015 October 2015 Expert guide: Relocation 2015 Norway The Do’s and Don’ts of Moving to Norway to Work By Øystein A. Sverre Registration The tax authorities have been and still are the primary driving force in getting foreign workers registered in Norway. An important tool in this endeavor has been to have everyone coming to Norway to work registered with the census office, which is part of the tax authorities. All foreigners coming to Norway to work for a pe- riod of time (not immigrants pertain- ing to stay forever) need a temporary registration number, called a D-num- ber. In order to get a D-number, the worker or usually his/her employer must register him/her with the cen- sus office, usually the Central Office, Foreign Tax Affairs (COFTA) on the form RF-1199. The tax authorities, in addition to the RF-1199 form, as of 2014 have intro- duced an identity control, where ev- eryone coming to Norway to work must show up at a tax office with identification papers (passport or national ID card approved as a travel document in the Schengen Area) and a special form (RF-1209) completed. Once their identity has been estab- lished at the ID-control, a D-number will be issued. If the individual is going to work in the construction business, the em- ployer must apply for an ID- card (in Norwegian “byggekort”) in addition to the D-number. This card is nec- essary to gain access to the building site and must be shown if the Labor Directorate does an inspection of the building or construction site. Person- nel without an ID card risk that they are denied access to the site. Employer/company registration of branch in Norway Employers that do not have an ad- ministration or establishment of any kind in Norway, but who still send employees to Norway to work, must register in Norway in the national register of entities. This registration is a simple procedure. The purpose is to receive an organisation number, which is a requirement for all entities that do business or have employees in Norway. Without the organisation number, the business cannot be reg- istered in the employer/employee register, in the VAT register or any other public register. In addition, the employees cannot be registered with a D-number, as they would need to be registered with their employer, Work/residence permit To relocate from one country to an- other can be demanding and involve a lot of “red tape”. The EU and EEA (EEA = EU plus Norway, Iceland and Liechtenstein) treaties have done a lot to alleviate the procedures in- volved in moving from one EEA coun- try to another. Thus, an EEA citizen moving to Norway does not require a work permit. The police/immi- gration authorities are no longer in- volved in the procedure. After the EU expand- ed eastwards in 2004, many eastern Euro- peans arrived in Nor- way to work, and, be- cause of the recently relaxed immigration legislation for these personnel they came on a “cowboy basis”, without being registered, neither in the employer/employee register nor the tax/VAT register or census office. Quite a large “black” or unregulated labour market devel- oped. Therefore, Stortinget (Norw. Par- liament), the government, the tax/ census authority as well as the la- bour authorities together with the labour unions have introduced rules and regulations regarding workers coming to Norway to work. So, even though they do not need a work- or residence permit, there is still a lot of rules and regulations that EEA na- tionals need to adhere to if they want to work in Norway. If the worker comes from a coun- try outside of the EEA, there is nor- mally a requirement for a work/residence permit. The applica- tion process can be quite complicated, time consuming and tedious, but is neces- sary. All application forms and descrip- tions of procedures can be found on the internet. The application must be submitted through Norway’s rep- resentation (Embassy/consulate) in the home country of the applicant. The move to work in Norway must not take place before the applicant has received the work/residence permit. Øystein A. Sverre sverre@bd.no +47 23 23 90 35
  • 17. 32 33October 2015 October 2015 Expert guide: Relocation 2015 Norway more, the EEA has centrally resolved the question of to which country the social security premiums shall be paid in cases of cross border employ- ment. Under the right circumstances it is possible to be exempt from pay- ing social security premiums in Nor- way, while working here. Øystein A. Sverre has 30 years of ex- perience as advisor to, and litigator for, foreign companies and individu- als engaged in the Norwegian Oil and Gas industry, the building and construction industry plus banking. In addition to the Scandinavian lan- guages and English, Øystein speaks and writes German. Since 1978, the main interest and work has been as advisor and lawyer for companies within the oil and gas industry, within International and National Tax law, Corporate Law, Mergers and Aquisi- tions, Corporate immigration, con- struction contracts and litigation re construction contracts. Brækhus Dege Advokatfirma DA (BD) BD is a comprehensive law firm con- sisting of some 60 lawyers, offering all kinds of advice and assistance expected from a law firm, includ- ing litigation and all aspects of busi- ness law. BD Tax and VAT Services AS (BDTV) is a subsidiary of the BD law firm. BDTV is a complete service provider for non-Norwegian compa- nies performing work in Norway or export to Norway, without having an administration here. Our services in- clude all the registrations described above. Furthermore BD advice on various aspects of tax liability, social security, company registrations, plus BDTV offer payroll services. BDTV is VAT- representative for a large num- ber of foreign entities doing various kinds of business in Norway. using the employer’s organisation number. Minimum Wage In the building industry, as well as in the onshore oil and gas process industry and in the shipbuilding in- dustry, the Norwegian national tariff agreements between the workers’ unions and the Employers’ unions apply universally and, in addition to their normal scope also apply to for- eign workers working temporarily within these industries. The purpose of this legislation is two- fold: 1. The official purpose, to avoid em- ployers and hirers of labor practicing social dumping, i.e. taking advan- tage of labourer’s low wages in their home country, by paying much lower wages than the going wage in Nor- way. 2. The other purpose, which is unof- ficial, is protectionism. Making the tariff agreements universal within an industry takes away the competitive advantage the foreign employers would otherwise have, in the form of cheap labour. The Norwegian client/customer is jointly and severally liable for the minimum wage, both to control that its contractors are paying at least minimum wage, and to pay the differ- ence if the contactor does not. This has led to some quite embarrassing conflicts where the contractor has not abided to the minimum wage re- gime and the customer has received the bill for the underpayment. Tax and social security All work and all activity with an eco- nomic purpose performed on Nor- wegian territory (plus the continen- tal shelf) is taxable in Norway. In addition, all salaries paid for work performed in Norway generate the liability to pay social security premi- ums to Norway. An extensive net- work of tax treaties rules where the actual tax must be paid, the worker’s home country or Norway. Further-
  • 18. 34 35October 2015 October 2015 Expert guide: Relocation 2015 Germany Elke Mueller mueller@compass-international.de +49 0711 28 47 09 22 Only an all-round support will ensure the sustained success of international assignments and expatriates’ happiness By Elke Mueller Within the setting of a “Look and see tour” lasting not less than 2-3 days, these questions may be settled with a competent relocation services pro- vider who is well established in the family’s new location. School-age children should be included in the programme. An intercultural training should not be viewed as “nice to have” but form an integral part of any posting. The training is not primarily about rais- ing awareness as regards “Do’s and Don’ts” but about strategies and business objectives designed to fulfil the requirements of the job at hand. Talking about social matters and pointing out new choices of action to privately try out and experience are just as important. Children from the age of six should take part in an intercultural training or in a train- ing tailor-made for children. Ideally, parents and children attend their own separate seminars and compare notes afterwards. It is crucial, however, that preparato- ry intercultural training be continued in the host country. More than two thirds of posted staff would welcome ongoing intercultural support, even though this is an absolute exception with most companies. Critical for a happy family: their new home abroad No family should be left to its own devices when looking for a flat, a suit- able school or child care even when moving to a neighbouring country within Europe. A locally established service provider knows the regional housing market, schools and kinder- gartens, and has a network of excel- lent contacts at his disposal. Con- sequently, flat hunting turns into a manageable process, negotiations with the landlord receive the support they need and the local relocation agent takes care of any intercultural obstacles that may occur. Necessary formalities are seen to in a timely manner and, if possible, based on a full power of attorney. An international move means an enormous stress, especially for fami- lies: Firstly, there is the new profes- sional challenge that leaves little time for family, particularly during the first months, a new school, ac- For an ever increasing number of em- ployees it has become the norm to spend several years abroad, whether for the purpose of integrating a new company after its purchase, for a transfer of know-how or as part of individ- ual career planning within the company. Every foreign assign- ment is a challenge, especially when the employee’s entire family moves abroad with him. As far as the member of staff being sent abroad is concerned, the con- tentment of their family travelling with them is the most vital factor for a successful secondment. Accord- ing to the 2014 Cartus Mobility Re- port, 61% of postings as a family are still terminated prematurely in spite of support in the shape of language training, intercultural seminars and relocation services. At the same time, fluctuation among returning skilled workers and managerial staff is also considerable, causing compa- nies to lose millions in costs. What can companies do? An interna- tional assignment supposes a good deal more than a move. After all, the family is giving up its usual so- cial environment and extended fam- ily, children are fac- ing not only a change of school but also a change of language, and accompanying partners or spouses frequently leave their own jobs behind. Sound preparation and support as a basis for a successful assignment abroad In light of the above, clarifying the expectations of the accompanying family ahead of time is indispensa- ble: how much time will we be able to share as a family? As a partner or spouse, can I pick up a job in the new location? Can I use the time for some solid training or education? What opportunities are available for chil- dren to swiftly integrate, other than attending an international school? Is it possible to continue practicing a cherished hobby?
  • 19. 36 37October 2015 October 2015 Expert guide: Relocation 2015 Germany to use that period to their maximum personal advantage. A targeted coaching during the first year of the assignment may thus contribute sub- stantially to a happy stay in the host country. Considering typical measures of sup- port, however, this type of back- ing remains an exception as most companies tend to rather randomly combine different individual services from an even more diverse variety of providers. Every foreign stint comes to an end – reintegration starts on the first day of the assignment Unfortunately, only few global play- ers view reintegration management as an integral part of their personnel policy, and as a responsibility to be equally shared between the employ- ee and his company. Ensuring regu- lar exchanges during the entire stay abroad, keeping international staff abreast of any changes taking place at their original location, pointing out career opportunities to them, pay- ing attention to their career requests coupled with ongoing personnel de- velopment will make for employees who not only look forward to their return but are also staying with the company afterwards. companying spouses or partners looking for something meaningful to do together with coping with a new language and living in a differ- ent culture. It is the responsibility of a good relocation company to act as a competent and flexible contact when questions about everyday life arise, thus supporting integration as best as possible and attending to the needs of expats during their first months abroad. Stress can be significantly reduced, for instance, by quickly finding a new apartment for the family to en- able them to create a new home for themselves and settle in. Once the family is comfortably settled at their new address, a coaching or mentor- ing programme that also includes teens from age 13 or 14 will have a positive impact on their successful integration. For accompanying partners or spous- es who have given up employment in their home country it is useful to obtain professional advice on oppor- tunities available to them in terms of jobs, further education or voluntary work. As picking up a job may not al- ways be an option, depending on the host country, it is all the more impor- tant that accompanying partners or spouses are well informed as to how
  • 20. 38 39October 2015 October 2015 Expert guide: Relocation 2015 Germany of expat families will not only ensure a worthwhile stay but also turn the assignment into a success for the company, the employee and his fam- ily. Prematurely terminated postings or resignations handed in shortly after the expat’s return cost companies several times over the amount they would pay for continuous supervi- sion. Elke Mueller studied Economy with the major field Human Resource Management. She is the Managing Director of compass international gmbh, a consulting company which works as a Relocation Service Provid- er and focuses on International Per- sonnel Development. As a Reloca- tion Service Provider compass inter- national gmbh supports companies in setting up smooth and sustainable relocation processes. Elke Mueller has a qualification in Relational Organizational and Team Development, her main focus as a trainer are international team devel- opment processes and on coaching families in the process of expatria- tion. In 2014 she was awarded by the Federal Ministry of Economics in Berlin as a model businesswoman. A fact all too frequently underrated or totally ignored by all parties in- volved i.e. the company, the expat, the family, is that all of them are un- dergoing change during the foreign assignment period. If, for exam- ple, supportive coaching in the host country is included the employee’s return may be optimally prepared. Issues similar to those prior to the relocation must then be addressed: how are we as a family going to deal with the move back home? What has been an enriching experience for us? What are we going to miss? How may we adequately say goodbye to our host country, and how can we en- sure a smooth return home? Again, as with the family’s relocation to the host country, it may be useful to pro- vide them with assistance in finding a new home. Conclusion While international mobility may have become normal, it does not sufficiently take the genuine needs of the employees involved, let alone those of their accompanying families into consideration. A posting abroad is not simply a move to another lo- cation but a process that stretches across the entire assignment peri- od and should, therefore, be under sustained supervision. Support pro- vided by relocation agents flexible enough to pay attention to the needs
  • 21. 40 41October 2015 October 2015 Expert guide: Relocation 2015 Germany Sabine Reimann Dion Panambalana sabine.reimann@hoganlovells.com +49 211 13 68 512 dion.panambalana@hoganlovells.com +44 20 7296 2316 Tenant Relocations in Europe – Key Issues in Germany and England & Wales By Sabine Reimann & Dion Panambalana Typically, commercial tenants pay a fixed rent for the used space and an advance payment for further ser- vices like operating, refurbishment, maintenance and repair of common areas and any technical facilities, ad- ministration, tax, insurance, energy, general management etc. These ancillary costs can be considerable and will usually rise during the lease period or CPI. Furthermore, main- tenance and repairs required with- in the leased property are likewise long-term cost drivers and often (like in the UK) are completely the ten- ant’s responsibility. Rent increases by reference to an index, typically the consumer price index. UK style market rent reviews are rare. Another important component of the lease agreement is the building specification. It states what condi- tion the premises must be in when the landlord hands it over. If there are any doubts, the tenant must pay for anything it wants but which is not included in the building specification. In Germany, sustainability is as, if not more, important to tenants than it is in the UK. So whether a build- ing achieves a particular standard of DGNB, LEED or BREEAM certification may be a key part of the deal. Last but not least – before a new lease agreement is concluded, it is important to ensure that your old lease is terminated correctly. Not all agreements simply expire. In many cases a notice of termination must be given. Here attention should be paid to notice periods and powers of representation. When moving out of the old premises it is also important to ensure that any lease obligations e.g. restoring the property to its orig- inal condition and refurbishment, are properly carried out in order to avoid being subsequently confronted with a damages claim. Much of this is just the same as in the UK. UK Certainty on rent and rent at review – and what you will pay by way of service charge – have always been top of a tenant’s shortlist of issues that need to be addressed. Unless you are a major occupier taking a lot of space for a long time, market rent reviews are becoming rarer as Corporate relocations are a major upheaval. They involve the time, resource and opportunity cost for key personnel involved in the move as well as general commercial con- cerns about how long and on what terms they should lease a building for. That is on top of having to leave what might have been their major headquarters most lucrative retail outlet or perfectly located logistics hub after many years of business continuity. This arti- cle explores some of the key issues on tak- ing significant space in England and Wales (UK for short) and Germany. Germany You cannot take a lease without a termination right for more than 30 years in Germany. Lease agreements are normally designed to end after five or 10 years and the tenant must choose between moving or exercis- ing a contractual renewal option if the lease contains one. So your first consideration must be whether you own or lease the building. Typically, you will instruct a real es- tate agent to find the right property. That agent may also give you consul- tancyadviceamongstotherthings on space efficiency, (open plan, cellular, etc.) and building design. In Germa- ny additional consulting services are usually an add-on to the brokerage fee. Trade tax is a major point. Which municipal authority you are in de- cides the trade tax multiplier. In Co- logne it is 475%. In the city of Monheim – which is in the im- mediate vicinity – it is (only) 285%. The range is even greater when you consider Munich’s multiplier is 490% whereas it is 240% for Gruenwald. Moving to new premises does offer you the chance to negotiate better terms than you might currently have. Typically, new space will come with a tenant’s incentive package which ei- ther you or your broker can optimise for you.
  • 22. 42 43October 2015 October 2015 Expert guide: Relocation 2015 Germany ability and be as clear as they can on dilapidations and reinstatement. The relationship between landlord and tenant, which has been chang- ing in the UK to a customer-based relationship for many landlords over the last 15 years, has finally started to change in the legal market. Ten- ants can ask for something that they genuinely needfortheirbusiness and which the landlord can reasonably accommodate at no extra cost, but maybe with minor inconvenience. If you can fully and fairly explain your position and you are prepared to concede something else in return, consider asking for it. A receptive landlord might be able to grant it. Sabine Reimann joined the firm’s Real Estate Department in 2000 and has been a partner since 2008. She is specialised in real property and commercial leases and advises clients with respect to real estate transactions, structuring and nego- tiating of lease agreements, facility management agreements and real estate development. Furthermore, she has wide experience in the han- dling of arguable legal relationships in the range of realty, judicial and ex- tra judicial. Sabine is ranked as a “Leading In- dividual” in Chambers 2014. She is a member of Women in Real Estate and the Legal Committee DGNB. Dion joined the firm’s real estate department as a partner in August 1999. He has experience of all as- pects of real estate work but with particular emphasis on mixed use development, development fund- ing and regeneration, property joint ventures, corporate occupiers and structured sale and leasebacks. Dion is a member of and represents the British Property Federation on vari- ous landlord and tenant policy issues including, in particular, the Model Commercial Lease. Dion is named as a “Leading Individual” in Chambers 2015 and The Legal 500 2014 and is listed as an expert in Who’s Who Real Estate 2014. lease lengths shorten and landlords accommodate (and sometimes wel- come) some sort of “fix” in years five to 10. “German style” indexed rent reviews are not uncommon. Similar- ly with service charge, although that tends to be over a shorter period. If tenants are taking space that has been constructed to shell and core, they might ask the landlord if the tenant can include the tenants fit out contractors on the landlords insur- ance policy so that if they cause dam- age to the building, the landlord’s in- surance policy covers it. Otherwise their contractors will need to take out their own insurance and add that to the cost of the fit out. There is a genuine debate to be had between landlord and tenant on cost as typi- cally the landlord might have built to a Cat A standard of finish anyway. Either way it is probably cheaper to ask the landlord to insure this than for the tenant’s contractors to have to bear it. The Model Commercial Lease suite of documents (“MCL”) has been in the market from summer 2014 and represents a fair starting point for landlords on all classes of institution- al property. Many tenants can use the drafting in it to reflect their final negotiating position. A position that has gained a lot of traction in the last year or so is the good neighbour ar- rangements. This means that when a landlord is spending a tenant’s mon- ey, or making decisions that affect the tenant’s business at the prem- ises, it must behave reasonably and not overspend, or unreasonably reg- ulate. The MCL reflects current prac- tice in this regard as these clauses tend to be accepted by landlords, if they have not already included them in their lease, without murmur. Onmanylettings,somesortofsched- ule to reflect reinstatement, rent re- view (if there is one) and dilapida- tions liability tends to be the norm. If tenants are taking new space this will be covered. But it is also impor- tant for older space, where tenants might want to limit their repairing li-
  • 23. 44 45October 2015 October 2015 Expert guide: Relocation 2015 Switzerland Lugano Relocation Service info@luganorelocationservice.ch +41 79 420 7743 Your Relocation Service for Lugano and Ticino By Lugano Relocation Service With all the contacts and knowledge to ensure you get the very best from the region, Lugano Relocation Service should be the first port of call for companies and entrepreneurs looking to establish themselves in Lugano or Ticino. Lugano Relocation Service has been providing relocation services to national and international clients since2008.Itscomprehensiveservice for companies, individuals and families who wanting to relocate to Lugano or Ticino is further enhanced by its knowledge of the region and the range of contacts available. The company can manage a whole range of affairs, from House-Hunting and Arrival Service to Immigration Formalities and Company Registration. For English speakers, an excellent network is available to ensure a smooth transition. Taking care of the hard work Finding the right home in Ticino is very important. Lugano Relocation Service’s house hunting service ranges from furnished apartments and houses for rent or sale. The house hunting service is available in Lugano as well as across the whole canton of Ticino. After establishing the clients needs, Lugano Relocation Service start searching for suitable property to generate a list which adheres to the necessary requirements. The company then arrange appointments to visit the property and can also help guide you through contracts and procedures, right up to the hand- over of keys.
  • 24. 46 47October 2015 October 2015 Expert guide: Relocation 2015 Netherlands Wilma van der Veer Sanne van Ruitenbeek Lyke Apontoweil info@grs-relocation.com +31 20 658 6330 sanne.van.ruitenbeek@pallas.nl +31 20 470 93 64 A Case study for the Netherlands By Wilma van der Veer, Sanne van Ruitenbeek & Lyke Apontoweil ple, the employer has its location in the Netherlands. Expat exception There is an exception, though, to the two starting points set out above. If it is in fact apparent ‘from the circum- stances taken as a whole’ that the employment contract evidently has a closer connection with a country other than the one which, according to the starting points above, would be the designated country, the law of that other country would then ap- ply. This is also known as the ‘expat clause’. An example of this could be an em- ployee of Indian nationality who is sent by his Indian employer to work in the Netherlands for a relatively short period of time, such as two years, but who retains close links with India. For example, he remains employed by the Indian employer, keeps his house and family in India, continues to pay for Indian (social) insurances and the employment con- tract contains expatriate provisions (e.g. removal allowances, reimburse- ment of housing costs, repatriation provisions etc.). In this situation, it can be argued that the employment contract continues to be more close- ly connected to India, so that – ac- cording to the EU regulation – Indian employment law is or remains appli- cable. Priority rules for international em- ployees Elaborating on the above case, it is important to be aware that, on the grounds of European law again, ‘priority rules’ exist within each EU member state that always apply, irre- spective of the employment law that applies to the employment contract. The idea behind this is that foreign workers who are working temporar- ily in, let’s say, the Netherlands and where the employment contract is governed by foreign law, will be en- titled to certain minimum employ- ment conditions under Dutch law, in so far as these concern aspects such as: • Equal treatment; • Working conditions; • Working hours; • Minimum wage and minimum holiday allowance; When a Dutch IT company is ready to hire a great candidate from India as their IT manager there are several aspects that need to be considered before making that decision. These aspects are: the employment law situation, the tax consequences, and the permit situation and last but not least the relocation itself. Aspects of employ- ment law when hir- ing internationals In our practice we often get ques- tions from companies that want to hire someone from abroad to work in the Netherlands. The first ques- tion that needs to be answered is: what employment law is applicable to the employment contract? Is it Dutch employment law or the law of another country? A European reg- ulation provides an answer to this question. The following two rules are the starting points: 1. The employment contract is gov- erned by the law of the country in which, or from which, the employee normally carries out his work, even when he has been sent to work tem- porarily in another country; 2. If an employee does not normally carry out his work in just one coun- try, the law of the country will apply where the employer is located. Example for rule 1 An employee of In- dian nationality is employed by a Dutch employer and carries out his work mainly in the Netherlands. However, occasional- ly he makes a business trip to the In- dia to attend meetings. In that case, this employee normally works in the Netherlands and Dutch employment law is applicable to the employment contract, despite the fact that he oc- casionally works in India. Example for rule 2 However, if the same employee works half of the time in the Neth- erlands and the other half in India, so that it cannot be determined in which country he ‘normally’ works, Dutch employment law is applicable in view of the fact that, in this exam-
  • 25. 48 49October 2015 October 2015 Expert guide: Relocation 2015 Netherlands obliged to register at the Town Hall of the city where they will be liv- ing. After the registration has been completed the Town Hall will provide them with their BSN. Depending on the Town Hall this could be done im- mediately or within 1-2 weeks after the registration has been completed. The 30% ruling Since the Indian employee in our ex- ample is hired from abroad, he might qualify for a special tax ruling in the Netherlands, the so-called ‘30% ruling’. In order for him to qualify for the 30% ruling, the following requirements must be met: 1. He must be recruited from abroad or assigned to the Nether- lands; 2. He must have resided in an area more than 150 kilometers outside the Dutch border, in more than 16 of the 24 months prior to his Dutch em- ployment; 3. He must have specific expert knowledge (in practice a minimum salary threshold). In our example the first two require- ments are met (i.e. hired by a Dutch employer while living in India). Since our Indian IT specialist is older than 30, he will meet the third require- ment if his annual taxable salary is more than €36,705 (excluding the 30% allowance). Please note that for employees younger than 30 hold- ing a master’s degree, a lower salary level of €27,901 applies. Since the agreed upon annual salary of the In- dian employee amounts to €60,000, all requirements are met. In that case, as a result of the 30% ruling, the employee is entitled to the fol- lowing benefits. Tax free allowance up to 30% The most obvious benefit of the 30% ruling is that the Dutch employer may pay the Indian employee a tax free allowance of up to 30% of his original agreed upon gross salary. In practice,hisannualtaxablesalarywill be reduced to €42,000 (70%) and a tax free allowance of €18,000 (30%). Since the 30% allowance is deemed to cover all extraterritorial costs re- lated to the Dutch employment (e.g. double housing, home leave, etc.), • Minimum number of vacation days. Choice of law when employing in- ternational employees Apart from European law as de- scribed above, the employer and em- ployee may include a ‘choice of law’ in the employment contract by in- cluding a statement such as ‘this em- ployment contract will be governed by Dutch law’. However, if the choice of law is not in line with the law of the country designated under the European regulation, this can lead to a situation where the law of two dif- ferent countries will govern the em- ployment contract (namely the law decided on in the choice of law and the law designated by the European regulation). The law of the country designated by the European regu- lation cannot in fact be ‘contracted out’ by the choice of law. If two legal systems are applicable, it is the employee who usually benefits from this. It is therefore important to check carefully which employ- ment law is applicable under Euro- pean law, before making a choice of law in the employment contract. In case of doubt, always seek advice in good time. Tax aspects The next thing to consider and being aware of is the tax situation: The taxation of foreign nationals working in the Netherlands strongly depends on their residency status. Residents are taxed on their world- wide income. Non-residents are only taxed on income from specific Dutch sources. A person will become a tax resident of the Netherlands if a permanent bond of personal nature with the Netherlands is established. This is determined based on factors such as physical presence, family residence, location of a permanent home and registration. In our ex- ample the whole family permanently moves to the Netherlands, so it is clear they will all become Dutch tax residents as of the immigration date. Dutch tax and social security num- ber (so-called “BSN”) As Dutch residents, they are first
  • 26. 50 51October 2015 October 2015 Expert guide: Relocation 2015 Netherlands Income Tax rate Soc. Sec. rate Combined rate Up to €19,822 8,35% 28,15% 36,50% €19,823 - €33,589 13,85% 28,15% 42,00% €33,590 - €57,585 42,00% - 42,00% €57,586 and more 52,00% - 52,00% Based on his original gross annual salary of €60,000, without the 30% ruling the net annual salary of the Indian employee would be €35,650 (i.e. €60,000 minus 24,350). As a result of the 30% ruling, his net annual salary will increase to €43,351 (i.e. €42,000 minus €15,549 plus the 30% allowance of €18,000). The Dutch tax year runs from 1 January through 31 December. For his first year in the Netherlands, the Indian employee has to file his tax return before 1 July 2016 (M-Form). In the following years he has to file his income tax re- turn before 1 April. The tax assessment is usually issued within six to eight months. Please note that the Dutch employer will withhold wage tax on the employ- ment income of the Indian employee on a monthly basis in the Dutch payroll administration. The wage tax that has been withheld serves as an advance payment and will be set-off against the final income tax payable. Dutch social security The Indian employee (and his family) will also be covered by Dutch social security. Dutch social security can be split in two different categories. The first category provides benefits to all Dutch residents (e.g. state pension). The Indian employee has to pay the national insurance contributions, which amount to 28.15% of his taxable income (capped at €33,589). The second category provides special social security benefits to employees (e.g. unem- ployment, disability). The employee insurance contributions are fully paid by the employer. these costs cannot be reimbursed tax free in addition to the 30% allow- ance. If the total amount of the ex- traterritorial costs for the Indian em- ployee would exceed the fixed 30% tax free allowance, it is possible for the Dutch employer to reimburse the actual extraterritorial costs to the In- dian employee free of tax. Partial non-resident taxpayer status The Indian employee in principle qualifies as a Dutch resident taxpay- er. However, under the 30% ruling he can opt to be treated as a partial non-residenttaxpayer. Dutchincome tax is levied on three categories of in- come. Box 1 taxes (self) employment income and income from a primary residence. Box 2 taxes profits from a substantial shareholding (at least 5% the shares of a company) and Box 3 taxes the income from savings and in- vestments. As a partial non-resident taxpayer, the Indian employee will in principle be exempt from taxation on income in Box 2 and Box 3. There- fore, the Indian employee would only have to pay taxes in the Netherlands on his employment income (i.e. Box 1). He also remains entitled to the regular personal tax deductions and personal tax credits. Fees for international schools and changing driving license There are two other aspects of the 30% ruling that might benefit our Indian employee. First of all, if his children attend a qualifying interna- tional school, his employer can reim- burse the international school fees as a tax-free allowance on top of the 30% allowance. In addition, if the Indian employee has a valid Indian driving license, he can directly apply for a Dutch driving license without taking a driving test. Dutch income tax Based on the 30% ruling, the Indian employee only has to pay taxes in the Netherlands on his employment income (Box 1). In Box 1 the follow- ing progressive tax rates apply (for 2015):
  • 27. 52 53October 2015 October 2015 Expert guide: Relocation 2015 Netherlands the employee. There are three groups: 30+ years of age, under 30, and the search year group. The example we provide below is valid now until the gov- ernment change this. The minimum Gross salary requirement per month including 13th month and excluding holiday money is: HSM 30+ HSM 30- HSM after search year €4.189 €3.071 €2.201 The minimum Gross salary requirement per a year including 13th month and excluding holiday money is: €50.268 €36.852 €26.412 Once the visa is approved and the documents obtained from the Dutch em- bassy the family can travel to the Netherlands. Local changes ahead: It is wise to prepare the family for the cultural shock, living circumstances, work ethics, housing situation, schools, food, transportation etc. We do not have the space to explain all of it here but here are the most important ones. Schools: Schools are very important for families going on assignments. In the Nether- lands you will find a great variety of schools which include private, public and international schools. It is wise to make inquiries at the school of your choice ahead of time to find out about possible wait list. Not all schools have wait list but some do for certain ages. Your consultant will also know. The Indian employee is also entitled to the Dutch child allowance. For children aged between 12 and 17 the allowance is €273.78 per quarter / per child. Finally, it is mandatory for the Indian employee (and his wife) to conclude a Dutch health care insurance. The insurance needs to be concluded within four months after their arrival. Immigration With regards to the immigration pro- cedure there a view options: Blue card, highly skilled migrant, the regu- lar work ad residence permit (TEV). For our case we are going to look at the highly skilled migrant procedure (HSM). For the Netherlands this pro- cedure is much faster than the Blue card 2-3 weeks versus 2-3 months for applications. One of the advantages of the HSM procedure versus regular work and residence permit (TEV) for the com- pany is that they do not need to advertise the position in the Neth- erlands or Europe. The advantage for the spouse is that they can work without having to obtain a work per- mit themselves. The spouse can apply for a job and when the spouse is hired they can start to work at once. This is indi- cated is also indicated on the back of their residence card. The thing to remember is that the permit for the spouse is depending on the permit of the employee. If for one reason or another the contract is terminat- ed this means that the permits for the spouse and children comes to an end. The basis of the HSM is knowledge and income. The government has made a number of changes the last few years and continues to adjust the minimum requirement for the income on a regular basis. This year changes include: monthly income versus year income; the minimum income can no longer include 8% holiday pay but it can include a 13th month. The full salary has to be paid into a personal bank account from
  • 28. 54 55October 2015 October 2015 Expert guide: Relocation 2015 Netherlands Housing: The availability is there if you have a proper budget. Please keep in mind that what you see on the internet is not always available once you check things often are different. Check with a professional they know what is available and what is good and not. In the Amsterdam area you can find good places from €1,750, and up when you check outside the city the budget can be less. It is wise to take a specialist with you when negotia- tions for the rental contract have to be done as well as for the check-in. A good check-in report can prevent a lot of trouble in obtaining the de- posit back. The key things to check in the contract are the diplomatic clause, are there clauses about man- datory cleaning, (how often by pro- fessionals) what are the specific re- quirement on the deposit etc. Leeg- stand, and renewal clauses are also very important. However that would be a whole other article. Wilma van der Veer, President of Global Relocation Services BV, has been involved in the household goods and relocation industry for over 26 years. In her current position Sanne van Ruitenbeek is attorney- at-law and joint owner of Pallas At- torneys-at-Law in Amsterdam. Pal- las Attorneys-at-Law specialises in employment law and employee par- ticipation law. Sanne represents companies and private individuals in matters relat- ing to collective and individual re- dundancies/dismissals, employee participation, employment contracts and mergers and acquisitions. Sanne has a special focus on international employment law and cross border employments. She started her career in 2006 at a large international law firm. Sanne regularly gives lectures and has published widely in the field of employment law. Sanne is a mem- ber of the Netherlands Bar Associa- tion and the Netherlands Association of Employment Lawyers. Besides her work for Pallas, Sanne is supervisor of the Amsterdam Legal Aid Founda- tion. Lyke Apontoweil is a Tax Lawyer and Partner of Hillbrook and has over 17 years’ experience in the field of expa- she runs the company she has found- ed. Prior to this she was the VP for KHZ international movers and prior to that she was a bank manager for over 10 years. WilmaisanactivememberoftheERC where she received the GMS-T status in 2005-2016. She is also the chair- person of the ARPN (Association Re- location Professionals Netherlands) the branch organisation of reloca- tion professionals in the Netherlands the ARPN represent the industry to- wards government and immigration authorities amongst others. Due to her work and the network GRS has around the world Wilma trav- elled to over 42 countries and lived abroad herself as well. Wilma has presented on a number of HR confer- ences and SRRC meetings and is at- tached to the Expatise academy in the Netherlands as a teacher for the Mobility lessons that HR staff mem- bers receive during the HR training. She recently completed herself the prestigious HR course for Global Mo- bility Officer and has received the certification valid until June 2016. triate tax, international mobility and assignment management. Before joining Hillbrook in December 2013, Lyke worked for almost two years with Boxx, an expatriate consultan- cy firm in Belgium. Prior to that, she worked for more than 13 years in the International Assignments group of PricewaterhouseCoopers, managing several large client engagements and providing technical advice and guid- ance to HR, Tax and Finance profes- sionals on all aspects of assignments including compensation, tax and HR issues. She was also responsible for the Sales & Business Development of the International Assignments group. Since 2012 Lyke has been a teacher at the Expatise Academy, teaching the subject ‘Understanding the sys- tem of international taxation and the avoidance of double taxation’. Lyke’s area of expertise is in interna- tional tax and social security plan- ning for expatriate individuals, but also has a broad knowledge of im- migration/visa and experience with outsourcing projects. Lyke has a de- gree in both Civil Law and Tax Law.
  • 29. 56 57October 2015 October 2015 Expert guide: Relocation 2015 Spain Beatriz Carro de Prada info@brs-relocation.com +34 93 203 4935 Rising to the New Challenges of Relocating to Spain By Beatriz Carro de Prada manufacturing and exports have risen, direct foreign investment has surged and Spain is receiving record numbers of tourists. The Organisa- tion for Economic Cooperation and Development (OECD) is forecasting 3.1% GDP growth for this year, one of the highest among OECD coun- tries. In tandem with the general economic improvement goes job creation and the OECD expects Spain to create 2.9% more jobs this year, the second highest rate in the world. As a result, Spain is once again an at- tractive relocation destination. The two largest Spanish cities, Madrid and Barcelona, regularly rank among the best for relocation. The PWC Cit- ies of Opportunity rankings for 2014 rated Madrid as the sixth best place in the world. In a survey carried out this year, JobCoconut tipped Barce- lona as the third best European city to work in. Spain offers myriad advantages for both companies and relocating em- ployees. Along with new opportuni- ties in employment, the job market is more flexible and labour costs are low compared to Northern Europe. Add to this, the year-round pleas- ant climate and easy-going lifestyle and it’s easy to see why relocating to Spain is seeing a surge in popularity. The Changing Face of Relocation The change in Spain’s economic for- tunes has been mirrored in the re- location market where some signifi- cant changes have taken place. At BRS Relocation Services, we have no- ticed several important new trends: Rise in local hire – whereas multina- tional companies previously offered employees relocation packages that matched salaries in the employees’ home countries and provided gen- erous allowances for housing and education, the emphasis is now on local hire. Relocating professionals now receive a Spanish contract with conditions broadly similar to Span- ish nationals. This change in circum- stances presents a challenge to many transferees. Increase in mobility – more trans- ferees are now globally focused and used to moving from country to country for professional purposes. Like many of the world’s leading economies, Spain has experienced a rollercoaster of economic events. From driving GDP growth in the EU to over six years of economic cri- sis and dramatic financial austerity, Spain is now firmly back on the path of economic expansion and slowly but surely reducing its high unem- ployment. These ups and downs have natural- ly been reflected in the relocation sector where several new trends have emerged. Hand in hand with the changes come new challenges fac- ing the entrepreneur or employee relocat- ing to Spain. Rising above these ob- stacles in the relocator’s path is not easy, but with the assistance of ex- perienced and on-the-ground relo- cation specialists the new challenges can be met face-on and successfully overcome. The Changing Face of Spain Between 1997 and 2007, Spain be- came the economic driver of Europe. GDP growth averaged 3.5% annually (compared to 2.4% in the Eurozone) and the country reached full employ- ment. Drawn to the opportunities in Spain, millions of foreigners relocat- ed here and the foreign population grew from just 637,000 in 1998 to 5.3 million in 2012. The change in world finances pre- cipitated by the Lehman Brothers bankruptcy in 2008 together with a mas- sive property market crash forced Spain into recession for just over two years. Dra- matic austerity mea- sures and cut-backs in investment in turn led to widespread unemployment (up to 26% of active population in 2013). As a result, thousands of for- eigners (as well as young profession- al Spaniards) left Spain in search of opportunities elsewhere. By 2013, the Spanish economic cli- mate began to improve with GDP growth posting positive figures. This tendency has continued to date –
  • 30. 58 59October 2015 October 2015 Expert guide: Relocation 2015 Spain ee to find suitable housing without calling on the services provided by a specialist company. Education – the rise in foreigners re- locating to Spain and the high resi- dent foreign population has put ex- ceptional pressure on international schools where places have become scarce over the last nine months. In 2014 in Barcelona, international schools were experiencing a student turnover of between 9 and 10%. This year, the figure has dropped to 4%. To ensure places at schools for relocating children, planning as far ahead as possible has become vital together with assistance from relo- cation experts with local knowledge. The Future The recent turbulence in the world economy has led to some profound changes in societies worldwide and Spain is no exception. Unemploy- ment is forecast to remain high for at least the next five years yet Spain’s lifestyle and climate will continue to attract more and more foreign professionals. As a result, the chal- lenges faced by relocators to Spain are unlikely to disappear or lessen. We firmly believe that they are much easier and quicker to surmount by using the services of a reliable and well-established relocation compa- ny. Beatriz Carro de Prada is founding partner and Managing Director of BRS Relocation Services, a reloca- tion services company established in Barcelona in 2001. With a global background, Beatriz was born in the city of Barcelona, is multi-lingual and has lived and worked in seven coun- tries. Her professional qualifications include Global Mobility Specialist (GMS™) and European Relocation Qualification (ERQ). In 2012, she won the Relocate Award for Rising Star in Relocation. In the same year, BRS Relocation took the top award for Best Destination Service Provider in Europe Relocation abroad is no longer the exception, but rather an accepted reality, particularly among younger employees. Younger profile – we’ve seen a marked changed in the expatriate profile. Prior to 2010, we were pre- dominantly assisting managers over 45 relocating with their families. Nowadays, we are providing services to much younger professionals, aged between 25 and 35, and generally single. New Challenges The recent shifts in the Spanish econ- omy and employment market have inevitably led to changes, some of which have direct effects on expats: Immigration process – the dramatic rise in unemployment has led the Spanish authorities to restrict im- migration and tighten up the visa and permit processes. In the case of EU nationals, proof of income or employment in Spain has become a requirement in order to obtain the tax identification number (NIE) and have access to the Social Security system. Companies looking to relo- cate non-EU nationals to Spain must prove that the post cannot be filled by a Spaniard. Assistance with the paperwork required for immigration has become essential rather than optional and process time is much longer. Housing – the property market in the largest cities in Spain, particular- ly Madrid and Barcelona has come full circle and there’s currently a shortage of quality accommodation, both for resale and rental purposes. This scarcity is particularly apparent in the rental markets in Madrid and Barcelona where stock is limited and vacant properties are occupied in record time. In addition, landlords have tightened their requirements and now demand references and guarantees. We believe that it has never been so difficult for a transfer-
  • 31. SNAPSHOT: RELOCATION STATISTICS There are over 231 million people in the world that could be considered migrants (2013). 2.34 million immigrants for EU countries are currently living in the UK (2014). Total number of immigrates living in the U.S. (2013): 41.3 million 5.5 million Britons are currently living outside of the UK (2014) . 64% of businesses reported an increase of international workers in 2011. 40% of those asked in The Global Relocation Trends Survey felt that experience on an international level boosted the chances of career progression (2012). 23% of companies are planning to relocate more employees in the future (2013). 11.6% of the UK’s workforce is foreign born, ranking it ninth in whole of Europe. Luxemburg comes top of this table, whilst Romania sits at the bottom (2013). Five most popular sectors for international professionals to work in the UK (2012): Top five places to emigrate for business purposes (2013): Breakdown of age- group of professional sent out on international assignments (2012): Most popular countries of origin for migrants coming to Australia in 2013(2013): Top five emerging destinations for business migration (2012): 231 million people 2.34 million immigrants 41.3 million 5.5 million 64% 40% 23% 11.6% Finance: 21.4% Health: 14.3% Retail: 13.3% Manufacturing: 10% Hotels & Restaurants: 9.9% (Other: 31.1%) USA UK Australia Singapore Canada China Brazil Australia India Russia India: 15% (37,719) China: 11% (28,892) New Zealand: 11% (27,038) United Kingdom: 9% (22,316) Philippines: 4% (11,454) 20-29: 13% 30-39: 31% 40-49: 34% 50-59: 19% 60+: 3%