Payroll tax and secondment issues
In addition to traditional payroll accounting, we offer a wide range of individual services, such as separate payroll accounting for board members, managing directors and senior executives, the assessment of employee benefits or the application for wage tax call statements. We advise internationally active companies on assignments locally and abroad on topics such as hypotax, stock options and the obligation to withhold wage tax in various countries.
Payroll accounting for senior executives
Would you like to process the remuneration for managing directors and board members outside of your company’s internal payroll accounting? In these cases, we will prepare the payroll for you in a separate package with customised solutions. In addition to discretion and data security, the focus is on observing special regulations in this area. Further, we compile necessary figures for reporting purposes, for example to the supervisory board or shareholders.
Special features of employee secondments
Stock options and carried interest
The management of capital investments, such as real estate investments and venture capital, is often associated with special incentives in remuneration structures. We provide comprehensive advice on the advantages and disadvantages, and in particular on the tax aspects, of special remuneration models such as stock options and carried interest. Particularly in an international context, the interplay of different regulations must be taken into account a to avoid tax risks.
Tax exemption of fringe benefits
Together with you, we look at planned benefits with regard to the possible use of tax exemptions in order to ensure that the benefits reach the employees in the best possible way. In addition, we provide support with travel expense accounting and advice on tax- and social security-free fringe benefits.
Information on wage tax appeals
Especially when structuring tax-exempt or otherwise favoured fringe benefits in the area of wages, it is often advisable to apply for wage tax binding rulings in accordance with § 42e EStG to achieve legal certainty. Also for cross-border cases, questions of doubt can be cleared up here for the future. We support you with this.
