Newsletter

	2008
	4-6 / 2008 • Germany: Latest BAG court decision in regard to bonus payments in case   of omitted agreement on objectives • Switzerland: Social security aspects in regard to the employee assignments out   of Switzerland (bilateral agreement / EFTA agreement) • France: Planned new tax provisions for executives and highly qualified employees • China: Temporary interruption of issuing Multiple-Entry Visa • Sweden: More possibilities for the recruitment of third-country nationals from an    immigration point of view • Russia: Temporary interruption of issuing work permits in Moscow • News to our seminars 1-3 / 2008 • Switzerland: Medical benefits when staying in Switzerland • Switzerland: Social security aspects in regard to the employee assignments out of   Switzerland (into treaty states / into non-treaty states) • Switzerland: Immigration provisions for Non-EU/EFTA nationals • Malaysia: Immigration provisions for foreign employees • Taiwan: New tax rules for expatriates / foreign specialists • News to our seminars

	2007
	7-12 / 2007 • Germany: Latest BAG court decision in regard to discretionary bonus payments • Austria: The new working time law as of 1 January 2008 • Austria: Coverage of the members of the board of directors of corporations in an employee   pension fund as of 1 January 2008 • Luxembourg: New personal income tax provisions as of 1 January 2008 • News to our seminars 4-6 / 2007 • Multicultural teams – Satisfaction at work • Belgium: Registration of foreign employees / Facilitation of the immigration law for Non-EU-nationals • Ireland: Facilitation for the recruitment of Third-Country-Nationals • Canada: Temporary Foreign Worker Program • Russia: New rules for the registration of expatriates (assignees) • USA: H-1 B Visa • Finland: Taxation of school fees • Employee stock options: New taxation rules in India and Sweden • Germany: Taxation of a gratuity / In the relation between Switzerland and German • USA: Tax reduction for US-nationals abroad • Bahrain: Health insurance for Expatriates • Hong Kong: Mandatory Provident Fund and employment conditions • Qatar: Health insurance for Expatriates • Korea (South): Health insurance for foreigners • News to our seminars 1-3 / 2007 • India: International assignment of employees • Switzerland: The new foreigner legislation • Germany - Switzerland: Fiction of the place of employment of leading employees of    Swiss joint-stock companies • Italy: Inheritance and gifts tax • Korea (South): Ruling for taxation with a flat-rate tax for foreign employees • The Netherlands: Tax agreement for short-term assignments and salary information. • Austria - Switzerland: Remuneration of the supervisory board • Uruguay: Taxation of income as of July 1, 2007 • News to our seminars

	2006
	10-12 / 2006 •  India: International assignments of employees •  Estonia: Permits of EU nationals •  Portugal: New Seasonal guest program •  Singapore: „Personalized Employment Pass“ (PEP) •  International: Taxation of employee shares and options •  Russia: justification of residence •  Canada: Deduction of foreign social security contributions •  Germany: Changes in the German Tax Law per 1 January 2007 •  Switzerland: Buy-in of additional contribution years in the pension fund •  Europe: The European health insurance card •  Uruguay: Old age and disability pension •  Russia: Extensive changes in the labour law •  Japan: Remuneration of directors •  News to our seminars 7-9 / 2006 •  Germany: Remuneration of international employees •  Switzerland: permits for EU nationals •  Thailand: Tax advantages for assignees working in a regional operation - headquarter •  Australia: Business visa and residence permit •  France: Tax exemption on assignments abroad •  Austria - Switzerland: Cross-border taxation •  Switzerland: Pay-out of pension capital when leaving Switzerland to an EU-country •  United Arabic Emirates: Human Resources Manager must be UAE citizens •  China: International Assignments (Part 4): Remuneration and Taxes •  News to our seminars 4-6 / 2006 •  International Employment in China (Part 2): Visa / permits •  United Arab Emirates (VAE): Change of legal regulations for expatriates •  Germany: The Term of economic employer •  EU enlargement (Part 10): Cyprus •  News to our seminar 1-3 / 2006 •  International Employment in China (Part 1): General Overview •  Shadow Payroll •  Remuneration of international employees (Part 3): frequently used allowances •  EU enlargement (Part 9): Malta •  News to our seminars

	2005
	9-12 / 2005 •  Survey to the international personnel development of expatriates •  Remuneration of international employees (Part 2): •  Russia: Taxation of expatriates •  EU enlargement (Part 8): Estonia •  News to our seminars 7-8 / 2005 •  Tax Rules for foreign top executives of selected countries •  Germany: Inpacts on the insurance law based on the foundation of „Limited-Companies“ •  EU enlargement (Part 7): Latvia •  News to our seminars 5-6 / 2005 •  EU Equalization process: Tax Equalization / Tax Protection •  Switzerland – Great Britain: 183 days rule •  Germany: Immigration law since 1 January 2005 •  France: Alterations in the tax rules for expatriates •  USA: Manager’s liability in foreign companies in the USA •  EU enlargement (Part 6): Lithuania •  News to our seminars 3-4 / 2005 •  EU enlargement: Effects on the Swiss social security system •  Switzerland – Germany: Burden of proof of cross-border commuter status from     the German point of view •  Switzerland – France: New information sheet on the definition of a cross-border commuter •  Spain: Right of choice between limited and unlimited tax liability for foreign employees in Spain •  EU Enlargement (Part 5): Slovenia •  News to our seminars 1-2 / 2005 •  New Swiss social security regulations as of 1 January 2005 •  The Swiss maternity insurance in the international comparison •  Switzerland: Manager’s liability in foreign companies in Switzerland •  EU enlargement (Part 4): Slovak Republic •  Our publications

	2004
	11-12 / 2004 •  Germany: Obligation to withhold the tax at source in Germany even if the salary is paid out     from a third party in the context of an assignment •  Double tax treaty (DTA) Switzerland – Germany: Definition of the term „fixed base“ •  Double tax treaty (DTA) Switzerland – Germany: Tax liability of a senior executive •  Great Britain: Manager’s liability in foreign companies in Great Britain •  EU enlargement (Part 3): Czech Republic •  Our publications 9-10 / 2004 •  Comparing different employee appraisal systems •  The Netherlands: A new definition of „employer“ in employment relations/new rules as of 1.1.2004 •  Italy: Liabilities of Executives in Italian companies / new rules as of 1.1.2004 •  EU enlargement (Part 2): Hungary •  Current seminars 2004 / Early 2005 7-8 / 2004 •  The new Swiss wage statement as of 2005 •  Remuneration of international employees – Home-based balance sheet approach •  Germany: Tax exemption of foreign earned income •  EU enlargement: Tax aspects of assignments •  EU enlargement: Movement of individuals •  EU enlargement (Part 1): Poland 5-6 / 2004 •  Employee loyalty, the success factor to discover •  “Expatriate allowances” in Switzerland, a summary •  “Salary Split“, an opportunity for tax planning? •  Tax amnesty in our neighbouring countries •  Germany – Switzerland: Taxation of Executive salaries •  Health insurance: Assignments from an EU/EEA country to Switzerland •  Results of the opinion survey on our newsletter •  Current seminars 2004 / Early 2005 3-4 / 2004 •  Changing rules in the Agreement on the Free Movement of Persons between Switzerland     and the EU, new provisions will become effective on 1 June 2004 •  Assignment policy vs. Assignment guidelines •  How the globalisation of companies effects the management of Human Resources 1-2 / 2004 •  International Employment and Assignments at the Crossroads of Tax Planning,    Human Resources Management and Business Strategies

	2003
	11-12 / 2003 •  International Assignments: Switzerland - USA Legal aspects of immigration and work permits 9-10 / 2003 •  Frontier workers Switzerland - Germany 5-8 / 2003 •  Personnel restructuring and resulting layoffs 3-4 / 2003 •  Agreement on the free movement of persons between Switzerland and the EU Persons    with concurrent employments in Switzerland and EU member states 1-2 / 2003 •  Incentive share plans – profit sharing schemes: „New“ Taxation Rules

2002

10-12 / 2002 •  Contractual regulations at the assignment of employees abroad 8-9 / 2002 •  Agreement on the Free Movement of Persons between Switzerland and the EU: Health insurance 6-7 / 2002 •  Agreement on the Free Movement of Persons between Switzerland and the EU 5 / 2002 •  Chances and risks of a successful integration of employees 4 / 2002 •  Assignments of employees: areas of problems 3 / 2002 •  Remuneration of employees: modern forms of remuneration for executives 2 / 2002 •  Tax law: Inter cantonal change of residence 1 / 2002 •  Social security law: Changes in 2002 and forecast of the Agreement on the Free    Movement of Persons between Switzerland and the EU