Chartered Accountants◆Practising since 2016

Germany to India · Secondees

German staff working in India: tax and social security

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

German staff on Indian assignments are taxed in India on salary for Indian work unless the treaty's short-stay conditions are all met. The India–Germany Social Security Agreement, applied since 1 October 2009, keeps posted staff with a certificate of coverage in German schemes for up to 48 months, extendable by 12.

What is specific to German companies

The India–Germany Social Security Agreement keeps posted staff in German schemes for up to 48 months, extendable by 12, with a certificate of coverage.

Tax on secondees

QuestionUsual answer
Indian tax on salary for Indian work?Yes, unless all treaty short-stay conditions are met
Indian provident fund?Not with a certificate of coverage
Shadow payroll needed?Yes, if salary stays on the home payroll

Our services

How SU and Company helps

We set up and run Indian payroll, including for staff sent from abroad.

  • PF, ESI and state registrations
  • Salary structures under the labour codes
  • Monthly payroll, TDS and returns
  • Shadow payroll and Indian tax for secondees
  • Certificates of coverage and international worker PF

Questions

Is salary paid abroad taxable in India?

Salary for work done in India is generally taxable in India wherever it is paid.

General information as at 5 November 2026, not advice for a particular case. Indian and German rules change often; confirm the current position before acting. German law points should be confirmed with a German adviser.

Queries

Send the firm a query

Tell us briefly what you need. A member of the team will get back to you.

We use your details only to respond to your query. See our privacy policy.

Call