These secondments can have complex tax implications as the residence in the expat's home country is supplemented by another domicile in a foreign country. Legislation provides for tax benefits in
such cases. An expat's salary usually consists of his or her regular salary, taxable benefits und non-pecuniary incentives. These include, for instance, the reimbursement of living costs,
healthcare plans and training opportunities. Some companies even pay tuition fees for their expats' children, who sometimes attend expensive international schools.