As tax authorities in different countries become increasingly vigilant of mobile employees who are members of foreign (that is, non-local) pension arrangements, it is particularly important to understand the benefit, financing, and fiscal solutions available.

Although it is often preferable to retain expatriate employees within their "home country" pension plans, this is not always the best solution, depending upon the circumstances of the secondment, tax considerations or home or host country legislation.

We have helped many multinational corporations to find suitable solutions for their mobile employee population, from establishing international offshore pension plans to onshore cross-border plans and top-up plans providing a guaranteed level of retirement income should locally accrued benefits fall short of the target.

The benefits and financing of these plans can vary greatly, depending on the home country of the employer, the host countries involved, the number of expatriates and whether the plan members are career expatriates or on a once-only secondment.