1. What does international assignment mean?

1. What does international assignment mean?

International assignment
The term posting has its origin in German social security law. In abbreviated form, it means that an employer resident in Germany takes up employment in a country other than the Federal Republic of Germany in accordance with instructions within the framework of a domestic employment relationship. This activity is limited in time. In the case of a permanent employment abroad, one speaks of a transfer or a transfer to a foreign company, because the connection to the sending state is no longer expedient and appropriate.

In addition to secondment and transfer, there is also a colourful range of terms which have essentially arisen through the delimitation of different fixed-term periods. Whether this differentiation is appropriate in individual cases seems questionable. For the sake of completeness, however, it is briefly sketched out.

Business trip
Strictly speaking, the business trip is not an assignment. The original employment contract with the employee remains unchanged. He continues to have his main place of residence in Germany. This term is of a purely fiscal nature. A business trip can last up to a maximum of three months.

Deployment
The secondment is a short-term foreign assignment of three to twelve months. Because of the short-term foreign activities, additional remuneration components are mainly included in a delegation agreement. Domestic activities will continue to be the focus of attention.

Delegation
A delegation is when the employee spends a period of between twelve months and three years abroad. In this case, the employee's place of residence shifts to the country in which he or she is working. This results in further necessary regulations, which can be recorded in a separate contract.

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The work deals comprehensibly and systematically with the rules of labour, social security and tax law applicable to a foreign activity.