Turning international ambitions into a successful first assignment

When a Belgian SME secured its first projects in Germany and France, it wanted to temporarily deploy several experienced employees on site. For the organisation, this marked an important step in its international growth journey. The company was aware that A1 certificates would be required and initially approached Van Havermaet to support the application process. At the same time, it wanted to ensure that the assignments were structured correctly, efficiently and without unexpected consequences for either the business or its employees.

The challenges

It quickly became clear that there was far more involved than obtaining A1 certificates. The company needed clarity on which social security system would remain applicable, where employees would become taxable and whether salary split arrangements or host-country payroll obligations would arise.

In addition, the impact on employees’ net income, total employer costs and potential corporate tax and transfer pricing implications needed to be fully understood. Without an integrated analysis, decisions in one area could unintentionally create consequences in another.

The role of a trusted partner

Van Havermaet first mapped out the complete picture. Together with the client, we reviewed the scope, duration and working patterns of each assignment and designed an approach that was both legally compliant and operationally practical.

We analysed the social security and tax implications and evaluated different mobility structures within the applicable legal framework.
Through gross-to-net calculations and employer cost projections, we provided clear visibility on the financial impact for both employer and employee.
We assessed potential tax exposure, salary split considerations and the impact on corporate taxation and transfer pricing.
We translated the chosen approach into contracts, compensation arrangements, A1 documentation, registrations, payroll processes and tax compliance obligations.
Throughout the assignments, we continued monitoring working patterns and compliance requirements, allowing the organisation to adapt where necessary as circumstances evolved.

The outcome

The organisation launched its first international assignments with a clear understanding of the tax, social security and financial implications. Employees also knew in advance how the assignments would affect their net income and personal obligations, creating transparency and confidence from the outset.

By bringing analysis, advisory, implementation and monitoring together in one integrated approach, HR remained in control while reducing operational complexity. The company was able to focus on its projects and international growth, supported by a framework that could serve as a blueprint for future assignments.