International Mobility
International and national mobility, where professional employees are required to work cross-border and remotely to meet corporate and client needs, is set to become widespread in the future. Attracting, selecting and retaining right talents in the right place in Luxembourg and all over the world will become the essential elements for developing business in the coming years. Our PwC experts can support you to develop and optimise your Human Capital in a fast growing international context
Your Challenges
For companies that do business globally, the need for broad, comprehensive HR programmes that anticipate, and address issues, is essential to develop a competitive international mobility programme which is not only aligned with your business strategy but also facilitates the transactional aspects of international mobility.
How we can support you
Consulting in International Assignment tax
As Luxembourg is an international business centre located at the very heart of Europe, employers have opportunities everyday and face issues in this respect. We help employers to deal with these specific topics by:
- Defining the best employment structure (split structures, etc.) to be used, optimising tax and social security, aligning with best practices and tendencies, etc;
- Providing tax and social security computations in collaboration with PwC network (Single Year Tax Calculator®, Share Tax®, etc.);
- Collaborating with employers to inform their employees appropriately;
- Providing a tailored social security advice.
Personal income tax returns and related advice
Our experts are close to your employees and will accompany them with respect to their tax reporting obligations during their Luxembourg assignment. This ongoing assistance helps your employees comply with Luxembourg personal income tax requirements while focusing on their professional objectives. Our assistance typically covers:
- Arrival/departures tax briefings;
- Income tax and social security computations;
- Preparation of income tax returns and review of tax assessment;
- Tailored tax services for senior executives.
Tax regime for qualifying international employees
On 31 December 2010, the Luxembourg tax authorities issued Circular no. 95/2 implementing a specific tax regime for qualifying international employees. We can:
- assist you with the optimisation of remuneration package, also considering regulatory issues and salary benchmarks;
- verify the eligibility for the application of the Circular Letter;
- prepare costs estimates;
- advise on social security issues;
- file the specific request with the competent tax office;
- provide tax return assistance;
- ensure a regular follow-up.
Other Services
- Designing and drafting expatriation policies corresponding to the employer’s objectives in the most efficient tax way;
- Preparing and projecting annual payrolls;
- Coordinating with payroll services providers and with worldwide PwC network;
- Auditing the remuneration processes and assessing related tax and social security risks/opportunities (e.g. through payroll sanity checks).
Why PwC Luxembourg?
We can offer you a complete range of HR-related services–deployed globally, delivered locally throughout the world, and closely integrated with industry-specialised resources. Our global network of people can assist you in aligning your human capital policies and practices to your company's business strategies. We are committed to improving the effectiveness of your work force and offer services in such key areas as recruitment, training and development; pay, benefits and performance management; retirement provision; diversity and ethics; and health and safety. It's all part of our commitment to serving you and your business’ needs worldwide.
