Secondment of workers abroad 

The international activities of companies and their employees entail specific obligations under domestic and foreign tax, immigration, employment, social security and health insurance laws. Although global business is becoming increasingly interconnected, the efforts of countries to protect their domestic labour markets are growing in equal measure - resulting in increasingly demanding rules and conditions that companies must meet when operating across borders. Failure to comply can lead to legal penalties but also to reputational damage.

Hand in hand with the legislative requirements of individual countries, the EU and other international organisations goes the need for companies to develop a strategy and internal guidelines on global employee mobility. One trend in this area in recent years has been for companies to move away from traditional secondments and to secure their international activities and growth through short-term secondments and/or business trips.

In addition to the development of online platforms and communication tools, remote work from abroad has become a trend where companies based in one country employ workers performing work activities for the company in a country other than the company's headquarters. More companies are now turning to online/virtual secondments and/or remote work from abroad, partly as a result of rising energy prices and the emphasis on environmentally friendly and sustainable travel. However, remote work from abroad also encompasses risks and potential implications in terms of tax, immigration, employment law, social security and health insurance.

Our goal is to help employers set up their international activities to comply with home and foreign legislation, improve the overall employee experience of secondments and remote working, and identify and reduce risks and costs.

Our expert team in global employee mobility can help you with the following: 

  • Comprehensive advisory services on the set-up of secondments abroad and remote work regarding tax, immigration, employment law, social security and health insurance.
  • Preparation/revision of company strategy and internal documents and guidelines in the field of global employee mobility and remote work.
  • Preparation/revision of the associated documentation.
  • Provision of workshops/seminars specifically tailored for your needs.
  • Implementation of global technology tools supporting the establishment of obligations/risk definition in the above areas.
  • Support in communication with the relevant national authorities and administration related to compliance with the relevant legislation.  

Contact us

Tereza Kavan Klimešová

Tereza Kavan Klimešová


Tereza is a Partner in Deloitte’s Tax & Legal function in the Czech Republic. She joined Deloitte in 2002. She leads the team dealing with remuneration and global employee mobility issues - not only f... More

Lucie Filingerová

Lucie Filingerová

Senior Manager

Lucie is a Senior Manager in Deloitte’s Tax & Legal function in the Czech Republic, where she works from 2006 and specializes in global mobility of employees, personal income taxation (from the perspe... More