These secondments can have complex tax implications as the residence in the expat's home country is supplemented by another domicile in a foreign country. Legislation provides for tax benefits in such cases. An expat's salary usually consists of his or her regular salary, taxable benefits und non-pecuniary incentives. These include, for instance, the reimbursement of living costs, healthcare plans and training opportunities. Some companies even pay tuition fees for their expats' children, who sometimes attend expensive international schools.

Besides general assistance in procuring residence and work permits, SHWP, which have 30 years' experience in dealing with expats, specialize in these areas:

• preparing net wage accounts
• clarifying social security issues in connection with employment and memberships in various countries
• the precise assessment of all specific provisions pertaining to typical benefits for payroll accounting for expats and personal tax returns
• applying for child and parental benefits in Germany