Within the framework of globalisation international assignments continue to be important for employer and employee alike. For this reason the question of German and international employee taxation turns out to be a central issue and is more important than ever. This work will serve employees as a guideline for their assignment from or to Germany. It will provide an overview concerning international tax law and contribute to the better planning of an international assignment. Moreover, it will show the options available to optimise the tax burden during the time of an international assignment. Especially for inter­national operating employees, who have been granted stock options from their employing company, far-reaching questions related to their taxation are arisen. Due to the complexity of international and German tax legislation, this book aims to provide a simplified overview, which will enable the employee to determine the relevant German and international taxation laws and regulations applying to his income from his employment during his international assignment.