Employee benefit trusts and international pension solutions |
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| Authors: | Buhler Martin |
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| Institution: | *Martin Bühler, Director, Swiss Insurance Partners AG, Zurich, Email: martin.buehler@swissinsurancepartners.com |
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| Abstract: | |
Introduction
| Employee benefit trusts and retirement solutions for globallymobile employees1 are becoming more important and complex, asnot only the number of relocated employees grew considerablyover the last years, but even more the different types of assignmentsgained weight. Traditionally, employees have been sent for a predeterminedperiod to one specific host country and then returned to thehome country again (which was normally the company's headquarterscountry). An example for this traditional model looks as follows:A multinational company with headquarters in Switzerland delegatesa Swiss employee for 2 years to China. After 2 years, the expatriatereturns to Switzerland and continues working in the headquartersoffice as
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