its opening in the 80s, China has made a dramatic development in the modern time. The world’s fourth-largest country by area was able to soar to the top 3 world economies within only two decades. When looking at China’s east coast with cities such as Shanghai, Qingdao, Beijing, Shenzen or Guangzhou, high-technology industrial estates can be found that surpassed the threshold of the “world’s workbench” a long time ago. This development has even sped up during the last couple of years – in particular and especially in the area of labour law. The related legal environment cannot be ignored by any enterprise, in particular due to cost aspects. Facing weakening economies in the USA and Europe and in the view of the euro crisis, there are few alternatives for western enterprises apart from China to further grow. With a GDP growth of 7% – 10% (2014: 7%) in the last years and a population of 1.3 billion people, China is a market that no western enterprise can ignore. Therefore, many enterprises do not face the question into which Asian country they should invest, but into which country apart from China. This is also known as the “China +” strategy. This book shall give a first overview of German and Chinese labour and tax laws and the interdependencies in cross-border issues, in particular in the case of a secondment of employees between the two countries. This book shall further be a guide and reference book for the practitioner. The identical structure of the German, English and Chinese parts shall facilitate the communication between the headquarters in the different countries.