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Working remotely abroad: what’s allowed
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Working remotely abroad: what’s allowed

Not legal or tax advice: This article provides general guidance based on the state of research at the time of writing. Rules, fees, and deadlines change constantly and depend on your individual case. Verify the points relevant to you with the responsible authorities before you travel (see sources), and coordinate with your employer, tax advisor, and insurance provider.

Working remotely just means you’re not in the office: you work from somewhere else over a laptop and an internet connection. Technically it makes no difference whether that’s your living room or a flat in Lisbon. Legally it does. Once you cross a border, new questions come up that never matter in a home office: Am I allowed to do this? Do I stay in the German social security system? Where do I pay tax? Do I need a visa? This guide is written for employees of German employers (much of it applies to other EU employers too) and covers what to sort out before you leave. It isn’t legal or tax advice — every case depends on the destination, the length of stay and your contract.

Remote work, workation, digital nomad: what’s the difference?

German law uses two terms for working outside the office. Telework (Telearbeit) is narrowly defined in the Workplace Ordinance (§ 2(7) ArbStättV): a screen workstation set up by the employer in your home, with agreed hours and equipment. Anything you do flexibly on a laptop from different places usually counts as mobile work. Working remotely abroad is almost always mobile work. A workation is one form of it: a limited stay somewhere else where you work and also get to enjoy the place. Digital nomads are different: they move around long term, often without a fixed home and frequently as freelancers, which raises other questions, such as where they are still resident at all. This guide covers the more common case: you’re employed, you live in Germany, and you work from abroad for a limited time.

  • Telework (§ 2(7) ArbStättV): a fixed workstation at home, equipped by the employer
  • Mobile work: location-independent laptop work, which includes working from abroad
  • Workation: a time-limited stay with work, while your home stays in Germany
  • Digital nomads: long-term travel, often self-employed, a separate legal topic

You need your employer’s approval

There is no statutory right to mobile work in Germany. The Federal Ministry of Labour (BMAS) says plainly that no law covering it exists yet. You can ask, but your employer doesn’t have to agree. Even if your contract or a works agreement allows mobile work, that doesn’t automatically cover working from abroad — many policies limit the place of work to Germany. If your company has a works council, it has a say in how mobile work is organised (§ 87(1) no. 14 of the Works Constitution Act). So start by asking whether there’s a policy on working abroad. Working from another country without telling anyone can cost you your job and leaves your employer exposed to risks it can’t assess.

  • No statutory right to mobile work, not even within Germany
  • Check your contract and any works agreement: is the place of work limited to Germany?
  • The works council has co-determination rights on mobile work (§ 87(1) no. 14 BetrVG)
  • Get approval in writing: country, dates, availability, who pays for what
  • Don’t work abroad secretly — the risk lands on your employer too

Social security: the A1 certificate and what the telework agreement doesn’t cover

If you work temporarily in another EU country, the EEA or Switzerland, it can count as a posting for social security purposes, which keeps you in the German system. Germany’s liaison agency DVKA states that a workation you initiate yourself doesn’t rule out a posting. One condition is that the stay is limited in advance to no more than 24 months. Proof comes in the form of the A1 certificate, which your employer has had to apply for electronically since 1 January 2025. People often mix this up with the multilateral framework agreement on cross-border telework that took effect on 1 July 2023. That agreement is for employees who live in a different country from their employer and work 25 % to under 50 % of their time from their country of residence. It isn’t meant for a workation from Germany to somewhere else. Outside the EU, everything depends on whether Germany has a social security agreement with the destination.

  • Temporary work in another EU country can count as a posting, proven by an A1
  • According to DVKA, a self-initiated workation doesn’t rule out a posting
  • A posting must be time-limited in advance, to a maximum of 24 months
  • Your employer applies for the A1, electronically only since 1 January 2025
  • The telework framework agreement covers work in your country of residence, not workations
SituationWhat usually applies
Living in Germany, working remotely from an EU country for a limited timePosting possible, A1 certificate as proof
Living in a neighbouring EU country, employer in Germany, 25 % to under 50 % telework from homeTelework framework agreement, if both countries have signed it
Working remotely from a country outside the EUDepends on whether a social security agreement exists, case by case
Simplified overview based on DVKA guidance. Details and country lists in our social security & A1 guide.

Tax: the 183-day rule is only a rule of thumb

The best-known number here is the 183-day rule. It comes from double tax treaties and decides which country may tax your salary. But it only applies if other conditions are met too, and the period over which days are counted differs between treaties. If you keep your home in Germany, you will usually remain taxable here. The bigger risk often sits with your employer: if you work from a fixed place abroad for a longer time, the destination country may treat it as a permanent establishment. German law (§ 12 of the Fiscal Code) defines this as any fixed place of business that serves a company’s activities. If one is created abroad, your employer can become liable to tax there. That’s why many companies set strict limits on how long and where you can work remotely.

  • The 183-day rule from tax treaties is a rule of thumb with extra conditions
  • How days are counted varies from treaty to treaty
  • Keep your home in Germany and you’ll usually stay taxable here
  • Permanent establishment risk (§ 12 AO) mainly affects your employer
  • Don’t sign contracts or win clients locally

Entry rules and the right to work at your destination

As an EU citizen you have freedom of movement: you can live and work in any EU country. According to the European Commission, if you stay longer than three months you generally need to register with the local authorities, and some countries ask you to report your presence sooner. The Schengen 90/180-day rule applies to non-EU nationals, not to you. Outside the EU it’s a different story: visa-free entry almost never means you’re allowed to work. For the USA, the German Foreign Office lists tourism, business trips and transit as the purposes of visa-free entry and warns against taking up any work without a permit, however small. Hong Kong allows visa-free stays only if you don’t plan to work. Whether remote work for a German employer counts as work is up to each country. Some countries offer dedicated remote-work or digital nomad visas. Always check the Foreign Office country page and the destination’s embassy.

  • EU/EEA: freedom of movement, usually registration after three months
  • The Schengen 90/180 rule doesn’t apply to EU citizens within the EU
  • Outside the EU: visa-free usually doesn’t mean allowed to work
  • Example USA: visa-free entry only for tourism, business trips and transit
  • Some countries have digital nomad visas — check the conditions with the embassy

Working hours, time zones and data protection

Germany’s Working Hours Act caps the working day at eight hours, extendable to ten if the average over six months stays at eight (§ 3 ArbZG). After work you need an uninterrupted rest period of at least eleven hours (§ 5 ArbZG). The BMAS points out that these rules apply wherever you work, including from home. Big time differences make this tricky: work a full local morning, then join a 5 pm team call German time, and you can easily cut into your rest period. Agree on core hours when you’re reachable and record your time properly. On data protection: accessing personal data from outside the EU can count as an international data transfer. A company VPN, an encrypted device and two-factor login are the bare minimum.

  • Eight hours a day maximum, up to ten with averaging (§ 3 ArbZG)
  • At least eleven hours of uninterrupted rest (§ 5 ArbZG)
  • Agree on core hours that work in both time zones
  • Record your hours — Germany’s Federal Labour Court has required full time recording since 2022
  • Clear access from outside the EU with your employer (GDPR)

Checklist before you go

Most problems don’t start at the destination — they start with something nobody checked beforehand. Go through these points with your employer before you book anything. The longer the stay and the further away, the more it’s worth getting tax advice as well.

  • Approval first, booking second: only book flights and accommodation once you have it in writing
  • Start early for destinations outside the EU — visas and treaty questions take time
  • Keep a record of your working days and locations while you travel
TopicWhat to clarifyWho with
ApprovalWritten approval covering country, dates and availabilityEmployer, works council if there is one
Social securityA1 certificate (EU/EEA/CH) or your status in a country without an agreementEmployer, health insurer, DVKA
Health insuranceEHIC within Europe, travel health insurance elsewhereHealth insurer, insurance provider
TaxTax liability, length of stay, permanent establishment riskEmployer, tax adviser
EntryAm I allowed to work with my status at the destination?German Foreign Office, destination embassy
Working hoursCore hours, time zone, time recordingTeam, manager
IT and data protectionVPN, encryption, which data you may access from abroadIT department, data protection officer

Sources

Verified, mostly official sources. Reflects the state of research as of the writing date — please double-check with the source directly before making important decisions.


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