The term "ICT" means "Intra Company Transfer". An "ICT permit" can be granted to employees who are transferred / seconded from a foreign company entity to a German entity of the same company group.
An ICT permit can be applied for if an employee is being temporarily deputed to a German company entity, which is part of the same company group as the company the employee is employed with.
One of the mail characterictica for an ICT permit is that the ICT employee is staying on his home country employment contract, so that he also usually continues to being paid by to receive his salary from his home country employer.
The German company entity provides the employee with the work space and might also give some additional benefits, auch as housing support, a car or add-up payments to the employee. Still, no employment relationship is beeing cretaed between the employee and the German entity.
The issuning of an ICT permit required that
- the employee has been employed with the company group (with home country employer) for at least 6 months
- the employee is a specialist and
- the employee - during his stay in Germany - is traeted equally to employees of the same qualification that are employed directly with the German entity
An ICT permit requires the approval of the German labour authorities.
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Tel: +49 (0)89 24 88 14 310, www.dwyer-legal.com
Note: Information provided in this Knowledge Database is for orientation only and not binding.