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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Germany /6. Globally mobile employees / 6.4 Outbound employees assigned abroad

6.4 Outbound employees assigned abroad

Germany

An employee posted abroad can remain within the pension and health insurance system

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2.2.1 ATP Livslang Pension

6.1.3 Employer has no place of business in jurisdiction

2.3.2 Minimum wage/ stamp duty tax exemptions

2.3.3 Lump sum wage and church tax

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

4.4 Car allowance

6.3.1 Employees with an overseas employer (secondees)

6.2 Double tax relief

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

2.3.1 Labour market contributions (am-bidrag)

7.3 Relocation costs

3.1 Salary advances

3.4 Private medical insurance

1.1 Introduction: overview of the domestic payroll system

9.6.2 Holiday pay

2.1.3 Tax calculation

2.3.5 Wage garnishment

3.2.1 Travel meals and per diems

9.3 National collective bargaining agreement (CCNL)

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