United Tax Network – The smarter choice

United Tax Network – The Smarter Choice

We Listen, We Commit, We Act.

Business travel in a globalised economy

As the world becomes more connected, international business travel is on the rise. Whether it’s client meetings, project roll-outs, or cross-border training sessions — today’s workforce is more mobile than ever.
 
But business travel involves more than just booking flights and hotels. Each trip can bring legal, tax, and compliance challenges, especially when travel becomes more frequent or prolonged.
 
What types of business travelers do we typically see?
 
1️⃣ Ad-hoc traveler – occasional short trips for meetings or events
2️⃣ Frequent traveler – regular travel across borders, often for client or partner management
3️⃣ Extended traveler – assignments abroad lasting several weeks or months
4️⃣ Cross-border commuter – living in one country, working frequently in another
5️⃣ Shadow assignee – long-term foreign project work without formal secondment
 
What should companies watch out for?
 
Tax residency and the 183-day rule
Social security compliance (e.g. A1 certificates within the EU)
Posted worker notifications and visa requirements
Payroll and cost allocation
Permanent establishment risk for the employer
 
A strong mobility framework helps mitigate risks while supporting international business growth and flexibility.
Curious how your company manages business travel compliance?

Contact UTN

The smarter choice in Global Mobility