Cross-Border Secondment and Split Payroll

After the training the participant shall be able to:

• Manage tax and social security regulations
• Appropriate the split payroll techniques
• Know the administrative formalities to achieve

• Secondment: legal use and application
• Definition and duration
• Laws in relation with the seconded employee
• Administrative tasks: amendment of the working contract, request for the A1 form, follow up of the benefits
• Rules to follow according to the social laws
• Main principle
• The substantial activity
• Respect of tax rules
• Main rules in relation with our neighbor countries
• The tax resident
• The split payroll
• Practical application