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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Employer of Record /1. Tax and social security implications for the business engaging an EOR / 1.2 Diverted profits tax (DPT)

1.2 Diverted profits tax (DPT)

Employer of Record

Many jurisdictions impose a DPT on companies that avoid local taxation on their local business profits, by avoiding having a PE in that jurisdiction.

Broadly, DPT operates by:

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•�� preventing companies from creating tax advantages by using transactions or entities that

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

13. Employer burden table

2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

9.5 Work permits

11. Work permit assessment tool

6.1.1 EU social security agreement

4.2 Company car

5.4.4 Obligations for foreign employers where no PE is created

6.3 Inbound employees on assignment

4.12 Beneficial loans

2.2.4 Contributions for employers of 20+ employees

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.3 Sale of shares

3.4 Severance pay

7.1 Commuting costs

3.2 French national minimum wage (SMIC)

9.3 National collective bargaining agreement (CCNL)

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