The increasing internationalization of business leads to a cornucopia of differing cross-border exchanges in one's daily work. Participants and other beneficiaries of this internationalization include not only multi-national companies but also SMEs (small and mid-sized enterprises), for which the increased global market access offers substantial opportunities. With the growth of internationalization, too, comes an increase in employee assignments. In business practice, the number of questions from foreign companies, management, HR, tax and legal professionals, investors and non German employees etc., ist growing.

In order to be certain that sending employees to or from Germany on work assignments can take place as smoothly and efficiently as possible, relevant questions asked by companies and workers need to be taken into consideration. This text does just that with a focus on answering common expat-relevant questions posed by professionals. It is a reference work for those foreigners subject to and applying German law.

N. Elert, PwC GmbH Wirtschaftsprüfungsgesel schaft, Düsseldorf;C. T. Brooks, East Stroudsburg University of Pennsylvania, USA.