What is an assignment checklist, and why do you need one?
An assignment checklist bundles every to-do that arises during an international assignment, in the right order – from the decision to post someone through the time in the host country to the return home. Germany's Techniker Krankenkasse (TK) is explicit about the social-security angle: "No matter how short the stay abroad, the A1 certificate is mandatory from second one." A checklist prevents exactly that first step – or any other equally deadline-critical item – from getting lost in day-to-day business.
GTN describes the overall process as a four-stage lifecycle: initial assessment, assignment start-up, the active assignment, and repatriation. Each stage has its own tasks, deadlines, and owners – HR, tax, payroll, legal, and often relocation vendors. The checklist below follows that phase model, adding the concrete German legal requirements from TK's overview and the independently confirmed three-phase structure (before departure, upon arrival, at assignment end) from Deloitte's "Working and Living Abroad" guide.
Phase 1: Preparation before departure
For the initial-assessment phase, GTN names three core tasks: selecting the assignee, including salary, benefits, and the applicable assignment policy; creating the documentation needed to support the assignment structure; and establishing how pay and tax liabilities will be settled in the home and host location. In parallel, TK requires documenting the assignment's duration and purpose in writing, for instance as an addendum to the existing employment contract. Without it, TK warns, companies risk "misunderstandings with employees – for instance around the return or cost questions."
Deloitte adds concrete items for the preparation phase that translate directly to German assignments: establish a new employment contract or contract addendum, check whether a visa and/or work/residence permit will be required – both for the employee and for dependents – inform the tax and social security authorities, review the social security position and file applications where needed, and ensure sufficient pension and health insurance coverage.
For social security, TK's rule is: file for the A1 certificate as early as possible (processing usually takes around three working days). If the assignment runs longer than 24 months, an exception agreement with the DVKA (Deutsche Verbindungsstelle Krankenversicherung – Ausland) is additionally required – TK states it must be filed "in good time – before the 24 months expire," otherwise the host country's social security law applies automatically.
Phase 2: During the assignment
Once work begins in the host country, the to-dos shift from one-off preparation to ongoing administration. GTN describes this phase concretely: compiling income for home- and host-country reporting, ongoing payroll reporting, maintaining visa and work-permit extensions, and ongoing coordination of tax matters including tax equalization settlement calculations.
From a German perspective, host-country reporting obligations add another layer – and they vary significantly. TK gives examples: in Italy, the posting must be reported 24 hours before work starts; in the Czech Republic, by the first day at the latest. On working conditions, the "more favourable law" principle generally applies: host-country rules (minimum wage, working time, leave) apply unless German law is more favourable for the assignee. TK recommends keeping all documents – A1 certificate, employment contract, payroll records, applications, notifications – readily accessible, ideally in a dedicated project file per assignment; the assignee should also carry copies of key documents, since missing proof can lead to fines during checks in countries such as France or Belgium.
Phase 3: After the assignment – repatriation
The return phase is the most commonly underestimated part in practice, even though GTN says it should start with a formal notification: the assignee is informed that the assignment is ending, vendors are notified of the upcoming repatriation, and the company simultaneously identifies a suitable return role. Only after that come GTN's final steps: home- and host-country tax counselling, preparation of final tax returns, and the final tax equalization settlement.
Deloitte's independently developed end-of-assignment checklist confirms the same structure with concrete items: de-registration with the relevant host-country authorities (tax, social security), settling tax in the host country, notifying the social security authority of the repatriation, and re-registering with home-country tax authorities. For German assignments, this additionally means documenting the end of A1 validity, confirming the return to German social security, and – if an exception agreement was in place – notifying the DVKA of its end.
The checklist at a glance
| Phase | To-dos |
|---|---|
| 1. Preparation | Document the assignment agreement in writing · File the A1 certificate early · Check visa/work permit for the employee and dependents · Inform tax and social security authorities · If >24 months: file an exception agreement with the DVKA |
| 2. During the assignment | Meet host-country reporting duties (deadlines vary widely) · Check the more-favourable-law principle on working conditions · Keep all documents in a per-project file · Maintain visa/work-permit extensions · Ongoing payroll and tax reporting |
| 3. After the assignment | Formal return notification to the employee and vendors · Define the return role · De-register with host-country authorities · Final tax returns and tax equalization settlement · Document the end of A1/DVKA exception agreement |
Common mistakes with the assignment checklist
Three mistakes recur particularly often, according to TK and GTN. First: the A1 certificate is filed only after work has started – but the requirement applies from the very first second of work abroad, regardless of how long the assignment lasts. Second: the 24-month deadline for the exception agreement is missed because no one actively tracks it – without a timely DVKA filing, the host country's social security law applies automatically, retroactively for the entire period that exceeded the limit. Third: the return phase is treated as a pure formality instead of its own project phase with deadlines – GTN explicitly recommends clarifying the return role early, not on the assignee's last day in the host country.
The more assignments run in parallel, the harder it becomes to track every deadline per phase and per case manually. Tools such as premote map each checklist item by assignment type systematically in the system and automatically flag deadlines such as the 24-month limit – this does not replace case-by-case legal review, but it creates a reliable basis for HR, tax, and payroll.
FAQ
From when does an assignee need an A1 certificate?
From the very first second of work in the EU/EEA or Switzerland – regardless of how short the assignment is. TK states this explicitly.
What happens if the 24-month deadline passes without an exception agreement?
Without a timely DVKA exception agreement, the host country's social security law applies automatically – German coverage lapses.
Are reporting duties the same across all EU countries?
No. Deadlines vary significantly – for example 24 hours in advance in Italy versus by the first day of work at the latest in the Czech Republic.
When should the repatriation phase be planned?
Not only at the end of the assignment. GTN recommends starting the formal return notification and the search for a suitable return role early, in parallel with the final months abroad.
What documents should the assignee carry personally?
At least a copy of the A1 certificate and the employment contract – missing proof can lead to fines during checks in countries such as France or Belgium.
The information provided on this website does not constitute legal advice and is not intended to address any legal issues or problems that may arise in individual cases. The information on this website is of a general nature and is provided for informational purposes only. If you need legal advice for your individual situation, you should seek the advice of a qualified attorney.