Compensating Mobile Executives

This report is the result of a project lead by Nishith Desai Associates (India) and Philip van Hilten of No More Worries.

Both are well known for their expertise in advising clients on the legal and tax aspects of cross-border arrangements.

Since multi-national companies and their employees have a lot of questions in relation to the implications of working in other countries the goal of this project was to make a brief but practical, digital, country-by-country report on the employment and tax legal aspects of "salary splits".  The terminology "salary split" refers to the fact an employee is confronted with the tax systems of at least two countries.

Indeed, when working for a considerable period in different countries the employee will have a lot of questions as to his tax situation.

In this respect, the comparative law study, which has become a large cross-country report on international salary split apportionment arrangements, is clearly to the benefit of HR managers around the world as well as those eligible for salary split.

You can consult the report in which contributions on 40 countries are included.

For Belgium Tiberghien was honored to be part of the world wide team working on this report.
Belgian contributors: Gerd D. Goyvaerts & Brigitte Lievens