Staff
abroad

When your staff are working abroad, this naturally raises questions. Tax and employment laws vary from country to country. We’re here to help you navigate and answer any questions you or your employees may have.

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Staff abroad

Your organisation has crossed our national borders, and your employees are increasingly active abroad, either for cross-border projects, secondments to international group companies, or assignments at foreign client sites. You may also have hired, or may be considering hiring international staff.

When employees work across borders, additional obligations apply that impact tax and social security responsibilities: not just for your employees, but also the employer. On top of that, employment law requirements can vary significantly from one country to another.

Failing to meet these obligations can have financial and legal consequences, so it’s essential to clearly understand your responsibilities in advance.

Our advisors

Leonie Pongers Payroll tax specialist

Daniël Mol Senior belastingadviseur

Frequently Asked Questions

We’re here to support you with fresh insights, practical tips, and the many challenges that come with employing staff across borders. Common questions include:

Which country’s law should govern the employment contract?
What should we consider when seconding employees?
Does Dutch employment law still apply while working abroad?
In which country is our company liable for tax and/or social security contributions?
What does a tax treaty say about the salary of an employee working abroad?
What is the 183-day rule?
What rights and benefits apply in the event of illness or dismissal?
Will my staff continue to accrue a pension while working abroad?

Practical case study

A company based in the Netherlands hires a German national as a sales representative. This employee resides in Germany and will work both in the Netherlands and Germany. What’s next?

Several aspects need to be assessed. For instance, the company will have to determine which country has the right to tax the employee’s salary. This depends not only on where the work is physically performed, but also on how many days the employee spends working in each country. It’s possible that the Dutch employer will need to register in Germany in order to withhold and remit German wage tax.

Other important factors to evaluate include social security obligations, applicable employment law, whether a collective labour agreement (CLA) applies, and the employee’s participation in a pension scheme.

As you can see, this is a tricky situation, but we're here to guide you through the many complexities.

We'd love to meet

Do you have an international query? Or are you wondering what to take into account when your staff is working abroad? Let’s explore the options for your organisation together.

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Workshop: International Employment

International business is here to stay, which means employees working abroad is also becoming increasingly common. Staff move across borders, coming to the Netherlands or going abroad. This workshop will cover key topics such as cross-border remote working, employee social security obligations, tax treaty situations, salary splits, international payroll administration, and the 30% scheme.