Business Traveller
Business Traveller
"In fact, short-term business travel should be a more cost-effective and flexible alternative to formal overseas assignments. However, there are a number of principles and regulations that must be followed in order to do so."
Business trips usually last only a few days to a few weeks. They are therefore not usually covered by the usual assignment guidelines or global mobility guidelines. Often, there is also no separate policy for this group of people, even though they are the largest group of people in the company.
To ensure that short-term business trips can be completed without penalties, travel bans or fines, and do not create compliance risks, every company must address the issue of "business travel."
The following points play a central role, especially for business travellers:
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Compliance with entry requirements:
It is necessary to check whether the necessary formalities (e.g., work permit, registration, visa) have been fulfilled.
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Proper Social Security Subordination:
Depending on the country of assignment, a possible social security obligation may arise, even if the assignment is only intended for a few weeks. In some cases, however, confirmation of subordination in the country of origin is sufficient.
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Taxation:
The double taxation agreements concluded play a major role here. If a double taxation agreement exists, there is no tax liability in the country of assignment subject to compliance with the "183-day rule".
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Applicable labour law conditions:
Irrespective of the duration of the assignment, the relevant terms and conditions under labour law (including working hours, wages, rest days, vacations) must be complied with.
Companies can only realistically achieve compliance with the various legal regulations governing business travel if they take a systematic, integrated approach internally, combining expertise from different disciplines such as global mobility, human resources, legal, compliance, travel, and tax
Tailored business travel policies and protocols that close the gap with policies for other forms of assignment are essential. These should clarify employees' obligation to inform the company of the time, place and activity prior to any international trip, no matter how short the duration or nature of the visit. The policies should also make clear what support employees can expect in return to ensure compliance.
