Intracompany transfers move employees between related entities of the same corporate group across borders. This is a common way multinationals deploy talent internationally. Many countries have specific visa categories facilitating such transfers.
Visa Categories
Most countries offer intracompany transfer visas with expedited processing and relaxed requirements compared to general work visas. Examples include the L-1 visa in the US, the ICT in the UK, and similar categories elsewhere. These typically require prior employment with the related entity.
Employment Structure
Transfers may be structured as secondments maintaining home employment, full transfers to host entity employment, or dual employment. Each structure has different implications for benefits, taxes, and social security. The right choice depends on transfer duration and other factors.
Compliance Considerations
Despite being internal transfers, full compliance with host country employment law, immigration rules, and tax obligations is required. Transfer pricing rules may apply to intercompany arrangements. Documentation should clearly establish the basis for the transfer.