Development of mobility policies and risk assessment 

The assessment of tax risks related to work abroad (business trips, international telecommuting, temporary assignments, or permanent transfers) is essential to avoid unforeseen tax implications and costs. Each situation generates specific tax obligations and poses risks, both for you as an employer and for your employees. Annie Ménard Fiscaliste’s expertise helps you identify these risks, optimize tax solutions, and minimize financial impact. We also provide support in developing international mobility policies that will offer better predictability and greater equity for your expatriate employees, facilitating a higher level of compliance for your company by promoting standardization in the benefits provided.

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Implementation of payroll processes for expatriates 

Expatriate payroll might be one of the most complex types due to the large number of inputs from very diverse sources often located in multiple different countries. Furthermore, the diversity of individual tax situations regarding withholding taxes and social contributions further increases the level of difficulty.

If expatriate employees continue to receive their pay from their home country during their assignment, it will be necessary to implement a shadow payroll in the host country. If the employer bears part of the taxes under an international mobility policy, gross-up calculations may be required. Additionally, the management of intercompany recharging must also be considered.

Ensuring a robust process and effective controls is essential for achieving a complete and compliant payroll to reduce corporate risks. Annie Ménard Fiscaliste has the experience to help your payroll teams structure these processes, thereby reducing tax risks and unforeseen costs. Additionally, we
handle the determination of applicable social contributions and the preparation of certificates of coverage, ensuring that your expatriates maintain their social security coverage while being exempt from contributions abroad, thus avoiding double social contribution issues.

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Tax equalization calculations

Tax equalization is a concept through which an employer seeks to protect their expatriate employees from additional tax costs that could arise in connection with their assignment abroad. The purpose is to ensure that taxation is not an obstacle for an employee to accept a proposed assignment. Several methods of tax equalization exist:

• It can be guaranteed that the employee will pay the same amount of tax as they would have if they had continued working at their usual location, and the employer will handle any difference, whether positive or negative (tax equalization)
• It can be promised to the employee that the employer will bear any excess tax burden beyond what they would have paid if they had continued working at their usual location, but if a tax saving is caused by theassignment, the employee can keep it (tax protection)

Annie Ménard Fiscaliste is able to perform tax equalization calculations for your expatriate employees in order to fairly distribute the tax burdens between you and your employees, in line with your mobility policies.

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Pre-departure meeting with employees

To reduce the risk of future conflicts with your employees and potentially costly surprises, it is essential to ensure that your employees can receive tax advice tailored to their personal situation before the start of their assignment abroad. Providing them with a pre-departure meeting with a qualified tax advisor is an excellent way to fulfill this responsibility. These meetings allow the employees to clarify the tax implications applicable to them, understand the potential risks, and organize their situation to minimize these implications. By preparing your employees before their departure, we help reduce tax risks and optimize benefits for both the company and the employees.

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Training your staff 

Training your staff on the tax issues of international assignments allows for efficient and compliant internal management. By equipping your teams with knowledge of expatriates’ tax obligations and international tax regimes, you reduce costly errors and minimize the need for external experts. This
generates savings and strengthens internal autonomy while ensuring strict compliance in the management of overseas assignments.

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