HEUSER RECHT UND STEUERN attorneys specialize in drafting and handling international labor, employment, visa and tax matters.  Their expertise covers about 150 countries. The attorneys at the firm are  multi-lingual, business savvy and highly skilled technicians and litigators.   

The lawyers' diverse experiences in the areas of international law, tax and administration law provide the firm's competency in these fields.

In addition to the vast collective experience of the firm´s other attorneys, Achim Heuser, the firm´s partner-in-charge, is a prolific and well-respected lawyer and author on diverse legal topics that underscore the depth and breadth of the firm’s expertise.  Among his other publications are: 'Foreign Assignment and Employment of Foreign Workers', 'Foreign Assignment of German Employees', 'The Professional Drafting of Assignment Contracts', and 'Expats in China.'

In addition, and in recognition of his expertise, Achim Heuser is a frequent speaker and invited lecturer for these matter at congresses, conventions and seminars.

The firm understands the needs of its clients and supports them worldwide as a one-stop solution for issues surrounding third country nationals (assignments that are not either originated or placed in Germany)  through partnerships with carefully vetted legal experts and other service providers, can support needs in almost 150 countries.   

Our commitment to our clients and their respective interest is unmatched. 

The communication process between firm and client is reliable and efficient with the aid of time management. The application of state-of-the-art technologies assures a personal and individual exchange.

We are here to support you attaining your desired results.  Let us put our expertise and talent to work for you. 

Our services:

  • Drafting contracts for companies

    Our services:

    •     Contract design for activities in 150 countries
    •     conflict of laws
    •     layoffs
    •     conduct of a case
    •     contract management
    •     Company pension schemes abroad

    The design of assignments, delegations and localisations is a demanding task. The challenge lies in the complexity of the regulatory matter. The legal peculiarities require a careful solution that is tailored to the individual case. In addition to the contract, there are other duties to provide information. Legal certainty only comes from a professional consultant.

    The different forms and forms of a global employment relationship must be regulated without contradiction.

    The contract should take into account the insurance and tax specifics of the individual case.

    The handling and administration of international service contracts requires numerous individual measures and special expertise.

    Often, country-specific legal requirements must be observed and implemented in order to avoid liability bases.

  • Social insurance

    Our services:

    •     pension insurance
    •     health insurance
    •     nursing care insurance
    •     unemployment insurance
    •     casualty insurance
    •     Determination of country-specific contributions
    •     social security strategies

    A particular liability risk arises when employees are employed abroad. The German social insurance status changes for cross-border activities in one or more countries. The special features of bilateral social security agreements have the same effect as a foreign social security system with its own requirements.

    As a rule, expatriates want the kind of social insurance protection they would have in Germany. Otherwise they would be worse off abroad in terms of social security.

    Social security provides a wide field of liability in the event of gaps being overlooked or conflicts arising.

  • Insurance cover

    Our services:

    •     Identification of insurance gaps
    •     Development of contractual solutions

    In many cases, the benefits provided by social security institutions abroad are not sufficient. Then the protection should be completed by complementary or substituting solutions.

    Working abroad brings with it numerous new risks that did not even exist before. The existing insurance cover should be updated.

    Damage that occurs abroad can be expensive. Prosecution is made more difficult by the distance.

  • Income tax

    Our services:

    •     net salary calculation
    •     Tax returns at home and abroad
    •     compensation models
    •     control strategies

    If you work in another country, the right to tax is transferred to the place of employment, depending on the length of your stay and the rules governing your place of residence. Then the special features of a typically foreign national income tax law apply, which can change the amount of net disposable income. A net salary determination is necessary.

    Due to more complex regulation mechanisms also at the international level, tax returns must be prepared both in the home country and abroad. This requires expert and local support that can be provided.

    When returning to Germany, proof of proper taxation of income abroad is now required in many cases.

    An individual tax strategy can therefore be very useful. Especially as foreign tax systems can also provide for privileges.

  • Immigration

    Our services:

    •     Application for visa, work permit and residence permit
    •     administrative procedures
    •     suit at law

    Every state now controls its labour market. Working in another country requires a work permit. The issue of a work permit is linked to the submission of an application. The country-specific requirements must be met. Every state is entitled to expel people who do not have a work permit. This applies to all professions and ranks.
    In addition, residence is often also subject to the granting of a corresponding permit.
    In many cases, the special licensing requirements for accompanying family members are overlooked.
    Entry formalities must be clarified in good time, they can be bureaucratic and critical. An expert handling is therefore recommended

  • Co-determination

    Our services:

    •     counselling
    •     co-determination strategy
    •     decision-making process

    The works council has co-determination rights in the area of employee transfer. In many cases, a lack of knowledge leads to surprising claims being made or personnel measures not being implemented.

    The works council has co-determination rights, some of which are enforceable. Often the conciliation office is called.

    In most cases, individual personnel measures or the principles of remuneration become the stumbling block.

  • Outsourcing / Shared Services

    Our services:

    •     Shared Services and Outsourcing Partners
    •     payroll
    •     contract management
    •     exchange of authorities
    •     expat communication
    •     Tax declarations and advice
    •     Accompaniment of the tax audit

    The high demands on the design, handling and support of international employee assignments often lead to the search for a competent and professional service provider who takes on these tasks responsibly. Then an experienced outsourcing partner is required.

    HEUSER & COLLEGEN take over the complete support program for foreign employees by means of outsourcing. The aim is to relieve the human resources department or the management and to support the expatriates in an action-oriented manner.

    It does not make sense in every company to build up and maintain this special know-how separately. It may be more sensible and cost-effective to include external service providers in the process.

    In other cases, in-house employees are hired for these services. You then perform a service for other companies in a group that is remunerated. In this case, shared services and possibly also profit centers are interesting.

  • Expat Employment Company (EEC)

    Our services:

    •     Development of EEC concepts
    •     Foundation and support of EEC's

    Practical solutions, legal advantages, tax models or development strategies often lead to the idea of outsourcing internationally active employees to service companies based in another country.

    There are industry- and employee-specific models.

    Other legal statutes open up design potentials that would not be possible under German law.

  • Company pension scheme

    Our services:

    •     Advice on occupational pension provision
    •     compensation models
    •     legal disputes

    Occupational pension provision has become an important component of private provision for many. It is based on German law and in some cases also on the applicability of German tax law.

    Working abroad can lead to an interruption in the build-up of old-age provision. Both the employee and the company need solutions in these cases to create a balance. Otherwise there will be a supply gap and thus a liability risk.

  • Posting directive

    Our services:

    •     Policy development
    •     Negotiations with the works council

    Most companies today have a guideline for the international assignment of employees. This is in line with the high standards of internationalization. However, the motivation for creating a policy can vary greatly. In many cases there is also a motivation bundle.

    Ensuring equal treatment of employees in a company is an important legal argument.

    If regulations are properly distributed between the Treaty and the Directive, administrative simplification can be achieved.

    The information value of a guideline for employees should not be underestimated. Employee transfer is a complex process.

    In addition, it can clarify the status that the company assesses for an international assignment.

Heuser News

Here you will find our latest releases for magazine and technical literature.

News Magazine

The trade magazine for international employment, legal management and taxes. Here you will always find current topics on the above-mentioned areas.

Specialist Literature

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