International enterprise and entrepeneurship
More and more entrepreneurs are finding their way to the international market. It has become easier to do business internationally, both within the European Union and beyond its borders. It goes without saying that this presents huge opportunities for businesses, but it is important to carefully consider the legal and tax implications. Our experts can provide you with support and advice, from your first cross-border transaction to choosing the correct foreign legal form for your business or carrying out a major international restructuring. From determining the Dutch VAT consequences to cross-border labour law issues and international transfer pricing compliance. As part of the global Baker Tilly International network, we can count on swift expert advice from local professionals in 145 countries.
A growing number of entrepreneurs are choosing to expand abroad. It is especially easy to explore new markets within the EU. But how do you structure your international growth? Can you do this from your Dutch business or is it better to open a foreign branch? Do you plan to employ personnel in another country? What are your obligations in terms of VAT? And what about other taxation?
International enterprise: different laws, regulations and obligations
International entrepreneurs are subject to differing laws, regulations and obligations in each of the countries in which their business operates. If you are not familiar with these laws and obligations, it is often difficult to organise your business affairs properly. Relevant questions that may arise when doing business internationally may include:
How do you arrange the international structuring of your business?
What are the VAT consequences of doing business internationally?
What steps and obligations are involved when your export goods for the first time?
What rules apply with regard to cross-border labour law?
What obligations apply regarding international transfer pricing compliance?
Staff are becoming increasingly mobile. Employees are recruited from abroad, or are seconded (temporarily or otherwise) to a foreign country. Some employees work from their home in another country, which means that social security and payroll administration require special attention. Seconding a member of your staff to a foreign country may lead to points of attention in the areas of international labour law, wage taxes, remuneration and social security.
Baker Tilly provides support and a wide range of services and support with respect to global mobility. If required, we can work closely with the other member firms in the Baker Tilly International network, so you are assured of expert advice across the globe.
This applies to everything from drafting documents such as labour agreements and intra-group secondment agreements, to salary calculations, salary splits and tax equalisation (TEQ). Our specialists would be happy to assist you with regard to for example HR, labour law, domestic and international tax law and permits.
We can advise you on matters such as:
30%-rulings and optimisation of employment conditions
coordination of international payrolling
registration and start-up as employer in the Netherlands
incoming and seconded personnel
salary calculations, salary splits and TEQ
remote working policies
entrance and exit meetings
expat tax returns
social security and certificates of coverage
CLA and sectoral pension fund checks
labour agreements, secondment contracts and staff regulations
International trade and e-commerce
International trade and e-commerce are booming thanks to digitalisation and the blurring of borders. However, there are many rules, laws and other obligations that you must take into account. It is important that you are fully aware of these issues and any relevant regulatory changes. From customs obligations to international reporting obligations. Should you charge VAT? Can you make use of favourable import schemes, such as the Article 23 license? And are you obliged to register for abroad, or not? Our specialists would gladly guide you through this maze of international rules, exceptions, obligations and opportunities.
Important points of attention include:
The international Baker Tilly network
As part of the global Baker Tilly International network, we have short lines of communication with trusted advisors in virtually every country in which you are doing business, or would like to do business. This means we can get you answers to your pressing issues swiftly, and we make sure you are proactively kept informed of relevant developments and points of attention.
International and local developments follow each other in quick succession. Entrepreneurs are expected to take the right path every time. Even for large and experienced international enterprises, remaining compliant and in control requires quite some effort, and a good advisor is indispensable.
Our advisors ensure that you are properly informed about the current legislation, but also about future expectations and requirements. Is your current business model and structure optimal and future-proof? Are you compliant with the current domestic and international legislation regarding tax, reporting requirements, ESG and other matters? And are you properly prepared for future legislation? Our experts can support you when it comes to these complicated matters, so you can focus your attention on running your business.
Relevant topics include:
International structuring and financing
ATAD, BEPS and other anti-avoidance legislation
EU Directives such as DAC7 and the CSRD
Tax treaties and prevention of double taxation
Transfer pricing and supply chain optimisation
International mergers, acquisitions and expansions
Global Tax Solutions and international tax compliance
Permanent establishments and foreign legal forms