{"id":31370,"date":"2026-05-11T06:19:38","date_gmt":"2026-05-11T06:19:38","guid":{"rendered":"https:\/\/artus.at\/?p=31370"},"modified":"2026-05-11T06:19:38","modified_gmt":"2026-05-11T06:19:38","slug":"the-managing-director-as-an-expat-tax-and-social-security","status":"publish","type":"post","link":"https:\/\/artus.at\/en\/blog\/the-managing-director-as-an-expat-tax-and-social-security\/","title":{"rendered":"The Managing Director as an Expat \u2013 Tax and Social Security\u00a0"},"content":{"rendered":"<p><span data-contrast=\"auto\">Globalization, remote\u00a0work\u00a0and the international shortage of skilled professionals increasingly lead companies to deploy managing directors across borders. This gives rise to key tax and social security issues which, if insufficiently planned, may entail significant risks.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">This article provides an overview of what expatriate managing directors can expect and which aspects companies should pay particular attention to.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">What Is an Expat Managing Director?\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">An expatriate managing director is a person who<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">has their residence or\u00a0center\u00a0of vital interests abroad but acts as a managing director of an Austrian company, or<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"1\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">is an Austrian managing director who works abroad on a temporary or permanent basis.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">In both cases, in addition to national law, double taxation agreements (DTAs) and any applicable social security agreements must be\u00a0considered.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">Tax Residence\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">The key initial question is the tax residence of the managing director. It determines whether Austria may tax the worldwide income or only certain items of income as the source state. For determining the state of residence, reference is made to a previous blog post (<a href=\"https:\/\/artus.at\/en\/blog\/taxation-of-expats-part-1-shift-of-tax-residence-whats-behind-it-tax-implications\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #99cc00;\">Part1<\/span><\/a><\/span><span data-contrast=\"auto\">).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">For expatriates, the following aspects are particularly relevant:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">An Austrian managing director may remain tax resident in Austria despite working abroad, for example if their family continues to\u00a0reside\u00a0in Austria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">A foreign managing director of an Austrian\u00a0company\u00a0\u00a0who\u00a0has neither a residence nor habitual abode in Austria is subject to limited tax liability in Austria if the activity is exercised in Austria (section 98\u00a0EStG).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3><span style=\"color: #99cc00;\">Treatment under Double Taxation Agreements (DTAs)\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">From an Austrian treaty perspective, managing director\u00a0remuneration\u00a0is classified as follows:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Managing directors without a substantial shareholding\u00a0(&lt;25%)\u00a0and board members subject to instructions are\u00a0generally treated\u00a0as employees (Article 15 OECD Model Convention).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Managing directors with a\u00a0substantial\u00a0shareholding (&gt;25%) are\u00a0generally treated\u00a0as deriving self-employed income (Article 14 OECD Model Convention in the version prior to the 2000 update).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Board members who are not subject to instructions derive business income (Article 7 OECD Model Convention).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<p><span data-contrast=\"auto\">In practice, the focus is often on employment income. The following employment models are distinguished:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">1. Secondment<\/span><\/h3>\n<p><span data-contrast=\"auto\">As a general rule, the right to tax lies with the state where the activity is performed.\u00a0However, it reverts to the state of residence if the 183-day rule is fulfilled.\u00a0<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">This means that if the managing director spends fewer than 183 days in the host state and neither an employer nor a permanent establishment bearing the\u00a0remuneration\u00a0is\u00a0located\u00a0in\u00a0the host state, the full taxing right\u00a0remains\u00a0with the state of residence.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">In the case of secondments, there is a risk of creating a permanent establishment for the sending company or even\u00a0relocation\u00a0of the place of management if key business decisions are taken abroad.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Example:<\/span><\/b><span data-ccp-props=\"{}\"><br \/>\n<\/span><span data-contrast=\"auto\">Mr\u00a0K, who is tax resident in Austria, is seconded by the Austrian parent company to its Slovak subsidiary, where he\u00a0acts as\u00a0managing director.\u00a0He has no shares of the Slovak company.\u00a0He commutes to Bratislava four days per week and works one day per week from his Austrian home office. In 2025, this resulted in 180 working days in Slovakia, 40 working days in Austria and 3 days spent on business trips in third countries. In addition, he spent 8 days in Slovakia for private purposes.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Solution:<\/span><\/b><br \/>\n<span data-contrast=\"auto\">As\u00a0Mr\u00a0K spent more than 183 days in Slovakia during the relevant calendar year, the\u00a0portion\u00a0of his income attributable to working days performed in Slovakia (80.72%) is taxable in Slovakia. Income attributable to working days in Austria and third countries (19.82%) is taxable in Austria. The income\u00a0allocated\u00a0to Slovakia is\u00a0considered\u00a0in Austria for progression purposes.\u00a0.<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">2. Temporary Agency Work (Personnel Leasing)<\/span><\/h3>\n<p><span data-contrast=\"auto\">In the case of personnel leasing, the receiving company is regarded as the treaty employer. Consequently, the taxing right shifts to the state of activity from the first working day\u2014irrespective of the duration of stay. In such cases, a permanent\u00a0establishment\u00a0risk for the leasing company\u00a0generally does\u00a0not arise.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Example:<\/span><\/b><span data-ccp-props=\"{}\"><br \/>\n<\/span><span data-contrast=\"auto\">Ms\u00a0M, who is tax resident in Austria, is assigned to Hungary by an Austrian personnel leasing company. She holds the position of managing director at the receiving company. She spends 120 working days in Hungary and 95 working days in Austria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Solution:<\/span><\/b><br \/>\n<span data-contrast=\"auto\">Regardless of whether she spends more than 183 days in Hungary, Hungary has the taxing right from the first working day performed there (55.81%). This is because, in cases of personnel leasing, the receiving company qualifies as the treaty employer. The conditions of the 183-day rule are therefore not\u00a0cumulatively met. Income attributable to working days in Austria (44.19%) is taxable in Austria.<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">3. Direct Employment Abroad<\/span><\/h3>\n<p><span data-contrast=\"auto\">Income attributable to working days in the employer state is taxable there. Working days in the state of residence or in third countries are subject to taxation in the state of residence.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Example:<\/span><\/b><span data-ccp-props=\"{}\"><br \/>\n<\/span><span data-contrast=\"auto\">Ms\u00a0L, who is tax resident in Austria, accepts a position as managing director in the Czech Republic. She spends 150 working days in the Czech Republic and 70 working days in Austria and third countries.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><b><span data-contrast=\"auto\">Solution:<\/span><\/b><br \/>\n<span data-contrast=\"auto\">Income attributable to working days in the Czech Republic (68.18%) is taxable in the Czech Republic, while income attributable to working days in Austria and third countries (31.82%) is taxable in Austria.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">Managing Director Income from Self-Employment\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">If, due to a shareholding of more than 25%, the managing director is regarded as self-employed, the taxing right under the DTA\u00a0generally lies\u00a0with the state of residence. An exception applies only if the managing director has a fixed base permanently available in the state of activity over which they can\u00a0dispose. In some countries, this may also include the managing director\u2019s private residence.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">Special\u00a0Provision\u00a0in\u00a0Certain\u00a0DTAs\u00a0<\/span><\/h3>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Germany, Japan:<\/span><\/b><span data-contrast=\"auto\">\u00a0Managing director\u00a0remuneration\u00a0is taxable exclusively in the state of residence of the company.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Switzerland, Liechtenstein:<\/span><\/b><span data-contrast=\"auto\">\u00a0Managing directors are always treated as employees, irrespective of any shareholding.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h4><span style=\"color: #99cc00;\">Social Security within the EU\/EEA\/Switzerland\u00a0<\/span><\/h4>\n<p><span data-contrast=\"auto\">Within the EU\/EEA\/Switzerland, the principle of single applicable legislation applies: a person is subject to only one social security system at any given time.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">As a general rule, the place where the activity is performed is competent, subject to important exceptions:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">secondment (temporary activity in another state),<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">multi-state activity (conflict-of-law rule),<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">exception\u00a0agreement.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3><span style=\"color: #99cc00;\">1. Secondment<\/span><\/h3>\n<p><span data-contrast=\"auto\">If the managing director works abroad within the EU on a temporary basis, they may remain within the Austrian social security system for up to 24 months. A valid A1 certificate is\u00a0required, confirming that Austria is the competent social security state.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">2. Parallel Multi-State Activity (Conflict-of-Law Rule)<\/span><\/h3>\n<p><span data-contrast=\"auto\">Where activities are carried out alternately in two or more states, the following applies:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">social security competence lies with the state of residence if a substantial activity (&gt;25% of total working time) is carried out\u00a0there;<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">social security\u00a0competence lies with the employer state if no substantial activity is carried out in the state of residence.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3><span style=\"color: #99cc00;\">3. Application for an Exception<\/span><\/h3>\n<p><span data-contrast=\"auto\">If an assignment abroad exceeding 24 months is planned from the outset, the managing director may apply for an exception\u00a0in order to\u00a0remain within the social security system of the home state. The application must be filed in the state whose legislation is intended to apply and may be approved for a maximum period of five years. The competent authority in Austria is the Federal Ministry of\u00a0Labour, Social Affairs, Health, Care and Consumer Protection.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<h3><span style=\"color: #99cc00;\">Social Security in Relation to Third Countries\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">For activities outside the EU\/EEA\/Switzerland, it must be examined whether a social security agreement exists.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<ul>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">With an agreement:<\/span><\/b><span data-contrast=\"auto\">\u00a0The agreement regulates, inter alia, in\u00a0which country contributions are to be paid and how pension periods\u00a0accrued\u00a0abroad are to be\u00a0taken into account.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">Without an agreement:<\/span><\/b><span data-contrast=\"auto\">\u00a0There is a risk of being subject to social security contributions in both states simultaneously.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/li>\n<\/ul>\n<h3><span style=\"color: #99cc00;\">Conclusion\u00a0<\/span><\/h3>\n<p><span data-contrast=\"auto\">The cross-border employment of managing directors requires careful tax and social security planning. The type of engagement, duration of\u00a0stay\u00a0and shareholding structure significantly influence the place of taxation.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Insufficient planning may lead to unexpected tax burdens, permanent establishment\u00a0risks\u00a0or the simultaneous assessment of social security contributions in two countries.\u00a0Addressing these issues at an early stage can help avoid unpleasant surprises later on.<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n<p><span data-contrast=\"auto\">Your ARTUS advisors are happy to\u00a0assist\u00a0you with advice and support (<span style=\"color: #99cc00;\"><a style=\"color: #99cc00;\" href=\"mailto:info@artus.at\">info@artus.at<\/a><\/span>).<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Globalization, remote\u00a0work\u00a0and the international shortage of skilled professionals increasingly lead companies to deploy managing directors across borders.<\/p>\n","protected":false},"author":15,"featured_media":31283,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1802,1801],"tags":[1983,2236,2232,1985,1814],"class_list":["post-31370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-international-en","category-law-taxation","tag-dba-en","tag-double-taxation","tag-expat","tag-geschaeftsfuehrer-en","tag-social-security"],"acf":[],"_links":{"self":[{"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/posts\/31370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/users\/15"}],"replies":[{"embeddable":true,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/comments?post=31370"}],"version-history":[{"count":6,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/posts\/31370\/revisions"}],"predecessor-version":[{"id":31418,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/posts\/31370\/revisions\/31418"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/media\/31283"}],"wp:attachment":[{"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/media?parent=31370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/categories?post=31370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/artus.at\/en\/wp-json\/wp\/v2\/tags?post=31370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}