BUSINESS TRIPS :
Occasional visit, on behalf or at the request of the company, to a territory other than the country of usual work.
Business trip is based on a request from the company to the employee, to perform some professional tasks abroad which are part of his/her global duties.
- It is usually covering the following situations: meeting with customers or clients, visiting suppliers / providers, attending a conference (internal or external to the company), a course / training, visiting somewhere to check the progress of a project, visiting a prospect, networking…
The employee would not be able to carry out these tasks in the usual place of work.
Usually, no social / personal income tax due.
It is based on an agreement between the employee and the employer.
It is not necessary for the performance of the employee’s duties.
It is not linked to a need of the company to send the employee abroad.
- The employee will therefore produce part of his/her duties abroad, which could have been produced in the usual workplace.
Social security liability: usually due in the country where the telework is performed, unless the employee is covered by home social schemes under a certificate of coverage.
Personal income tax: could be due, notably if the employee concerned transferred or is, a tax resident of the country where the telework is performed.
Permanent establishment: such international telework situations could trigger consequences regarding corporate tax and VAT notably.
Our Team would be delighted to help you on this!