At Abbott we strive to ensure our employees are compliant with local tax and immigration rules while on frequent business travel.
If you believe you will be traveling frequently to a location outside your home country, please fill out the Travel Questionnaire and send it to atd@abbott.com to review.
If you are currently a part of the Frequent Business Travel program, you can connect with our tax partner, Vialto.
REALITY: Many jurisdictions begin taxation on day 1.
REALITY: Both time spent in a location and the type of activity performed there can trigger a taxable event, regardless of the scope of responsibility of the position.
REALITY: Tax authorities look at where the work is performed as well as the place of residence.
REALITY: Within the EU, there are new requirements related to “posted worker” arrangements that require the company to obtain social security certificates and make other filings. It’s not safe to assume there are no special requirements.
REALITY: Not all states have reciprocal agreements. Individual state filings may be necessary depending on the activities and time spent.
REALITY: Tax and immigration requirements are always evolving, and individual circumstances can vary, even if things look the same on the surface.
Frequent business travel to locations outside of one’s home country or home state can attract tax, social security, and immigration requirements with which the company wants to comply. If you or your employee has had such travel, or are planning travel, contact the ATD team to assist with meeting all the appropriate requirements.
