We use cookies to improve security, personalize the user experience,
enhance our marketing activities (including cooperating with our marketing partners) and for other
business use.
Click "here" to read our Cookie Policy.
By clicking "Accept" you agree to the use of cookies. Read less
Understanding Third Country National: Legal Definition and Context
Definition & meaning
A third country national (TCN) refers to an employee who does not hold citizenship in either the home country or the host country where they are working. For instance, if a French citizen is employed at a subsidiary of a U.S. company located in Hong Kong, that individual is classified as a TCN. This classification is significant because it influences the application of labor laws and taxation regulations, which can vary depending on the respective countries involved.
Table of content
Legal use & context
The term "third country national" is commonly used in international employment law, immigration law, and corporate law. It is particularly relevant in contexts involving expatriate assignments, where employees are sent to work in foreign countries. Understanding the status of TCNs is crucial for compliance with labor regulations and tax obligations. Users may find forms and templates on US Legal Forms to assist in managing TCN employment matters effectively.
Key legal elements
Real-world examples
Here are a couple of examples of abatement:
1. A Brazilian engineer working for a German company in Canada is considered a TCN, as they are not a citizen of either Germany (the home country) or Canada (the host country).
2. A South African professional employed by a Japanese firm in Australia is also classified as a TCN, given their citizenship status.
Comparison with related terms
Term
Definition
Key Differences
Expatriate
An employee sent to work in a foreign country, typically holding citizenship in the home country.
Expatriates are citizens of the parent company's home country, while TCNs are not.
Local National
An employee who is a citizen of the host country.
Local nationals are citizens of the country where they work, unlike TCNs.
Common misunderstandings
What to do if this term applies to you
If you are a third country national or are considering hiring one, it is essential to understand the applicable labor laws and tax obligations in the host country. You can explore ready-to-use legal form templates on US Legal Forms to help manage employment contracts and compliance issues. For complex situations, seeking professional legal assistance may be advisable.
Find a legal form that suits your needs
Browse our library of 85,000+ state-specific legal templates.