12 December 2016 Implementation of the European Intra Company Transfer Directive discussed The European Intra Corporate Transfer Directive outlines the conditions of entry and residence for third country nationals moving to the EU under an intra-company transfer (ICT). This Directive should be implemented into the legislation of the national European Union Member States with effect from 29 November 2016, although not all states have yet implemented this. The UK, Denmark and Ireland are opting out of this Directive. As the Directive limits the duration of a secondment to three years, companies will need to review their international assignment policies and in particular consider the possible social security implications for assignments to EU countries where there is a social security agreement with the home country. A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details. Document ID: 2016-2111 |
