What is a posting at all? Not every alien of an employee is a posting. Is to differentiate between service travel, secondment, transfer and posting. First is the temporal aspect to keep in mind. A business trip about spoken of abroad of up to 3 months. Labour Code no change.
A delegation is between 3 and 12 months abroad. Because it is a 183 days exceeding stay, here at least, the tax liability should be regulated. The domestic employment relationship terminates as a progression and an unlimited employment abroad shall take its place. One speaks of a posting in General, then, if an employee for a long time, usually between 2 and 4 years, the country will be sent. It is also characteristic of a posting that employees will be incorporated in the foreign organization of the work and the right of instruction of the foreign employer (often one Is subject to subsidiary). Basically, it is assumed that the original employment relationship will remain, but rests.
The original employment relationship can come back to life after return. To make sure this is in the interest of the employee. After returning to the extreme case being spectator, is too risky. The legal basic construction to the posting is possible in 2 variants: either the contract of employment is further consummated, locally with the German employers just abroad or there is the transfer to a foreign subsidiary. In the former case, the posting agreement comes in addition to the still existing German employment contract as a supplemental agreement. In the second variant, the employee for the duration of the deployment of foreign changes the employer. In this variant usually 2 contracts: a fixed-term contract of employment with the foreign employer and usually a Ruhensvereinbarung with the German employers. A number of hybrids is conceivable. One of the of legal View priority questions that certainly according to the applicable law.