Understanding the general principles of Personal Income Taxation is essential for navigating cross-border employment tax implications from an employee and employer perspective.

In this first step, the Navigator will guide you through the fundamentals.

An employee's worldwide income is subject to taxation in the country where they have Tax Residence, regardless of where that income was earned. Therefore, you must always begin by determining in which country or countries the employee is tax resident.

In this step, the Navigator will help you identify the employee's Tax Residence.

An employee's Tax Residence determines where their worldwide income is taxed. When an employee has tax residences in multiple countries, they may be taxed on the same income by each of these countries. This creates a risk of double taxation.

The Navigator will show you how to prevent double taxation from multiple tax residences.