The Curriculum

Module 1 The World of Global Mobility

Learning objective: Understanding where the HR GM function comes from and why its implementation is constantly changing

• Globalisation and internationalisation of business activities
• The dynamics of cross-border activities and the role of Human Resource Management (HR)
• Identifying and understanding the various definitions of Global Mobility
• The influence of megatrends and events on Global Mobility
• The organisational structure and positioning of the HR GM function within organisations
• The different roles and responsibilities of HR GM: from an admin cost centre to a strategic advisor

Module 2 HR Global Mobility Competencies

Learning objective: Enhancing competencies you need to thrive in Global Mobility

• Intercultural communication:
  • What is culture and what are cultural dimensions 
  • What is the impact of culture on communication 
  • Which competencies do you need to reconcile cultural differences
  • Problem-solving and conflict management
• Building the HR GM Framework:
  • The different framework components
  • Matching drivers of the assignment and types of mobility, policies, compensation approaches, pay delivery methods
  • Impact of exchange rate and inflation fluctuations
  • Administration, processes, technology, data analysis
  • Cost projection and return on investment.
• Initiating the assignment
  • Advising and managing an assignment
  • The workflow checklist
  • The assignment cycle
  • Communicating compliance, cost, care and career

Module 3 Principles and practice of international Labour Law 

Learning objective: Understanding of and gaining insights into

• Employment in a global context
• The concept of employer: the formal, material and economic approach
• The international scope of national labour law
• How to determine which labour law regime applies and how to solve conflict of laws
• The termination, secondment, suspension, dual employment construction
• Matching constructions and type of assignment
• Reporting obligations
• Non-compliance risks and consequences
• Drafting an employment contract, assignment agreement, service contracts.

Module 4 Principles and practice of Corporate lmmigration 

Learning objective: Understanding of and gaining insights into

• The nature of visa and work/ residence permits from a corporate perspective
• Profiling persons for exemption
• Profiling activities for exemption
• Profiling simplified application procedures
• Special visa and permits: NAFTA, Mercosur, APEC Card, ESTA, EU ICT permit, European Blue card, Van der Elst, Orange Carpet Visa Facility
• The Corporate Immigration Compliance Policy
• Key traps and challenges in practice, non-compliance risks and consequences.

Module 5 Principles and practice of international Income Taxation

Learning objective: Understanding of and gaining insights into

• The concept of Corporate and Personal Income Taxation
• What is meant by Fiscal Residence, Employer, Permanent Establishment, Tax sourcing, Avoiding double taxation
• Double tax avoidance
• Allocation rules and tax treaties
• Tax Liability, withholding obligation and reporting obligation
• Administrative obligations of a withholding agent
• The role of the HR GM professional
• Key traps and challenges in practice, non-compliance risks and consequences.

Module 6 Principles and practice of international Social Security 

Learning objective: Understanding of and gaining insights into

• Social security in a national and international context
• Allocation of social security rights and obligations: the determination rules
• Assignments within the EUR/EEA/Switzerland area
• Assignments between bilateral treaty countries
• The international health care insurance and determination rules
• National social security schemes
• Key traps and challenges in practice, non-compliance risks and consequences.

Module 7 Principles and practice of international payroll  

Learning objective: Understanding of and gaining insights into

• Payroll record requirements: setup, withholding, declaration, payment
• Tax requirements: Setup in Payroll, Payslips, Annual Income Statements, Wage Statements
• Wage Tax: Payroll Tax Brackets, Wage Tax Credits, Special Tax Rates
• Payroll Processes & Systems, global payroll, shadow payroll, split payroll, and hypotax
• Key traps and challenges in practice, non-compliance risks and consequences.

Module 8 The Future of HR Global Mobility

Learning objective: Understanding of and gaining insights into

• Understanding internal and external HR GM stakeholders and reconciling their interests
• The employee experience
  • Phases of the assignment experience
  • Assignee concerns regarding housing, safety and security, dual career, education, repatriation, succession
  • The spouse experience, partner support, dual career
  • Repatriation and succession planning