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

1. EXPAT PLANNING: WHAT TO
KNOW WHEN SENDING KEY
TALENT OVERSEAS

2. THE LIFESPAN OF AN
ASSIGNMENT

3. DEFINITION AND
EMPLOYMENT STATUS

4. PRE-DEPARTURE

5. RELOCATION

6. ON ASSIGNMENT

7. REPATRIATION

8. PREFER TO LISTEN TO OUR
WEBINAR ON EXPAT PLANNING?
CLICK HERE.

9. CATEGORIZATION OF
EXPATRIATE SCENARIOS
TYPE OF SECONDMENT LENGTH OF ASSIGNMENT

10. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM LESS THAN 6 MONTHS
CATEGORIZATION OF
EXPATRIATE SCENARIOS

11. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM
COMMUTER
LESS THAN 6 MONTHS
6 — 12 MONTHS
CATEGORIZATION OF
EXPATRIATE SCENARIOS

12. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM
COMMUTER
LONG TERM
LESS THAN 6 MONTHS
6 — 12 MONTHS
12+ MONTHS
CATEGORIZATION OF
EXPATRIATE SCENARIOS

13. TYPE OF SECONDMENT LENGTH OF ASSIGNMENT
SHORT TERM
COMMUTER
LONG TERM
PERMANENT TRANSFER
LESS THAN 6 MONTHS
6 — 12 MONTHS
12+ MONTHS
PERMANENT
CATEGORIZATION OF
EXPATRIATE SCENARIOS

14. ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED

15. ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.

16. ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
TAX REIMBURSEMENT POLICY.

17. ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT COMPENSATION POLICY.
TAX REIMBURSEMENT POLICY.

18. ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT COMPENSATION POLICY.
TAX REIMBURSEMENT POLICY.
IMMIGRATION DOCUMENTATION.

19. ASSIGNMENT POLICIES / SUPPORTING
DOCUMENTATION REQUIRED
EMPLOYMENT TERMS / ASSIGNMENT LETTER.
ASSIGNMENT COMPENSATION POLICY.
TAX REIMBURSEMENT POLICY.
IMMIGRATION DOCUMENTATION.
RELOCATION POLICY.

20. IMMIGRATION/VISAS – A
PRACTICAL PROBLEM
PROPER WORK AND RESIDENCY PERMITS
SHOULD ALWAYS BE SECURED PRIOR TO
TRAVEL; FAILURE TO DO SO MAY LEAD TO
DEPORTATION OR “BLACK MARKS.”

21. IMMIGRATION/VISAS – A
PRACTICAL PROBLEM
THE FIRST STEP OF ANY EXPAT ASSIGNMENT
MUST INVOLVE SECURING APPROPRIATE
IMMIGRATION CLEARANCE.

22. IMMIGRATION/VISAS – A
PRACTICAL PROBLEM
WORK PERMITS USUALLY REQUIRE A LOCAL
“ENTITY” TO SPONSOR THE WORK PERMIT — DO
YOU HAVE A LOCAL CORPORATE PRESENCE IN
COUNTRY? — THERE ARE OFTEN POTENTIAL
DIFFICULTIES OF SPONSORSHIP FOR NEWLY
REGISTERED ENTITIES.

23. TAX COMPLIANCE AND
MANAGEMENT

24. DECIDING THE APPROACH TO A TAX
REIMBURSEMENT METHODOLOGY IS
FUNDAMENTAL.

25. SOCIAL SECURITY — APPLY FOR HOME
COUNTRY CERTIFICATES OF COVERAGE.

26. COORDINATE PRE AND POST ARRIVAL TAX
CONSULTATIONS FOR EMPLOYEES IN HOME
AND HOST COUNTRIES, FILING NECESSARY
TAX NOTIFICATIONS.

27. TAX CALCULATIONS TO SUPPORT SELECTED
TAX REIMBURSEMENT METHODOLOGY.

28. PREPARE AND FILE HOME / HOST COUNTRY
ANNUAL TAX RETURNS.

29. LIAISE AND FOLLOW UP WITH THE EMPLOYEE.

30. TAX REIMBURSEMENT
METHODOLOGY

31. A MAJOR CONSIDERATION IN DESIGNING AN
EXPATRIATE PACKAGE IS THE DEGREE OF TAX
ASSISTANCE AN EMPLOYER GIVES TO AN EXPAT.

32. TAX ASSISTANCE IS REQUIRED TO ENSURE
EXPAT DOES NOT HAVE TO PAY MORE INCOME
TAXES AS A RESULT OF THE ASSIGNMENT
THAN WOULD HAVE BEEN PAID AT HOME.

33. AGREED AND DETERMINED UPON IN ADVANCE
AS THIS WILL DRIVE:
• ASSIGNMENT COSTS AND PROFESSIONAL
SUPPORT REQUIREMENTS
• DECISION BY EXPAT TO TAKE ASSIGNMENT
• STRUCTURE AND AMOUNT OF OTHER
REMUNERATION
• DESIGN OF APPROPRIATE HOME / HOST
COUNTRY PAYROLL ARRANGEMENTS

34. EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.

35. EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX PLANNING OPPORTUNITIES.

36. EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX PLANNING OPPORTUNITIES.
IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS.

37. EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX PLANNING OPPORTUNITIES.
IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS.
PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.

38. EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX PLANNING OPPORTUNITIES.
IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS.
PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.
COMPLETE HOME COUNTRY TAX RETURNS FOR THE TRANSFER
YEAR & FULL ASSIGNMENT YEAR (WHERE REQUIRED).

39. EXPAT TAX SERVICES:
HOME COUNTRY
PROVIDE INTRODUCTION TO DEPARTING TAX OBLIGATIONS &
FILING REQUIREMENTS.
REVIEW BASIC TAX PLANNING OPPORTUNITIES.
IDENTIFY & COMPLETE REQUIRED DEPARTURE TAX FORMS.
PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.
COMPLETE HOME COUNTRY TAX RETURNS FOR THE TRANSFER YEAR &
FULL ASSIGNMENT YEAR (WHERE REQUIRED).
REVIEW SOCIAL SECURITY TOTALISATION AGREEMENTS AND
APPLY FOR A CERTIFICATE OF COVERAGE.

40. EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.

41. EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
REQUIRED ARRIVAL TAX FORMS.

42. EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
REQUIRED ARRIVAL TAX FORMS.
TAKE ADVANTAGE OF ANY DOUBLE TAX TREATY PROVISIONS TO
MINIMIZE HOST COUNTRY TAXES AND MITIGATE DOUBLE TAXATION.

43. EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
REQUIRED ARRIVAL TAX FORMS.
TAKE ADVANTAGE OF ANY DOUBLE TAX TREATY PROVISIONS TO
MINIMIZE HOST COUNTRY TAXES AND MITIGATE DOUBLE TAXATION.
PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.

44. EXPAT TAX SERVICES:
HOST COUNTRY
REVIEW TAX PLANNING OPPORTUNITIES.
PROVIDE INTRODUCTION TO NEW TAX SYSTEM AND COMPLETE
REQUIRED ARRIVAL TAX FORMS.
TAKE ADVANTAGE OF ANY DOUBLE TAX TREATY PROVISIONS TO
MINIMIZE HOST COUNTRY TAXES AND MITIGATE DOUBLE TAXATION.
PROVIDE TAX SUPPORT TO CHOSEN TAX REIMBURSEMENT POLICY.
PREPARE HOST COUNTRY TAX RETURNS AS REQUIRED.

45. COMMON MISTAKES

46. POOR PLANNING AND UNREALISTIC
EXPECTATIONS ABOUT TIMELINES.

47. UNREALISTIC COST ESTIMATES.

48. FAILURE TO TRACK EMPLOYEE
LOCATION AND DURATION OUT OF
COUNTRY ("183-DAY DRIFT").

49. FAILURE TO ESTABLISH AND FOLLOW
CLEAR GLOBAL MOBILITY POLICIES
AND PROCEDURES, LEADING TO
INCONSISTENCIES.

50. FAILURE TO PROVIDE ADEQUATE
HEALTH AND SAFETY TRAINING, WHICH
CAN RESULT IN LEGAL ACTION.

51. FAILURE TO ACCOUNT FOR THE
STRESSES OF EXPAT ASSIGNMENTS,
INCLUDING TYPICAL DROPS IN
EMPLOYEE PRODUCTIVITY LEVELS.

52. THE SOLUTION?
A WELL STRUCTURED POLICY, WITH CLEAR
GUIDELINES, WILL HELP MANAGE A CONSISTENT
AND TRANSPARENT APPROACH ACROSS A
POTENTIALLY DIVERSE EXPAT POPULATION —
TAKING AWAY UNCERTAINTY AND REASSURING
THE EXPAT THAT THE EMPLOYER IS IN CONTROL.

53. LET US HELP YOUR BUSINESS
MOVE INTO NEW MARKETS
NEED HELP SENDING KEY TALENT OVERSEAS?
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