Often yes, but only with your employer's agreement and after checking social security, tax and immigration rules. Within the EU, German social security can continue if less than 50% of your working time is spent teleworking in your country of residence. Longer or permanent work abroad can shift tax and social security and create risks for your employer.
It depends on
Thresholds such as 25% and below 50% of working time decide which country's social security applies within the EU.
A permanent move usually shifts tax residence and social security, while short stays are often treated as temporary.
Outside the EU, social security agreements, tax treaties and work permission rules differ widely.
Who needs it
Employees of German companies who want to move abroad and keep their job, people combining a stay abroad with work (workation), cross-border commuters who work partly from home, and HR teams handling such requests. There is no general right to work from another country: the employer must agree, and it has its own obligations on payroll, social security and tax. Because the consequences depend on the share of working time, the destination and the duration, both sides should clarify the setup in writing and take advice before the move.
How it works
- 1
Get written agreement
Agree the location, duration and share of working time abroad with your employer before you go; working from abroad requires its consent.
- 2
Clarify social security
Within the EU, up to 25% of working time in your residence country keeps German social security. Under the framework agreement in force since 1 July 2023, the employer can request an exception for up to under 50%; above that, the residence country's system generally applies.
- 3
Secure the A1 certificate
The employer applies electronically for the A1 certificate, also for short stays. A telework exception can be granted for up to three years and renewed on a new application.
- 4
Check tax residence and payroll
If you keep a home in Germany you usually stay fully taxable here; the treaty's 183-day clause and the employer conditions decide where salary is taxed.
- 5
Assess employer risks
Permanent home office work abroad can create a permanent establishment for the employer. OECD guidance published in November 2025 sees a lower risk below 50% of working time over 12 months, but national practice varies.
What it costs
| Item | Amount | Note |
|---|---|---|
| Tax and payroll advice | [amount] | Often borne by the employer; complexity grows with the share of work abroad. |
| Local social security contributions | [amount] | Due if the residence country's system applies; rates depend on the country. |
Key facts
| Fact | Value | Source | Checked |
|---|---|---|---|
| Working from abroad for a German employer | Requires the employer's agreement | 1 | checked 15 October 2026 |
| EU framework agreement on cross-border telework (Art. 16(1) Regulation (EC) No 883/2004) | Employer-state social security can continue on request if telework in the residence state is less than 50% of total working time | 23 | checked 15 October 2026 |
| Telework up to 25% in the residence state (Art. 13 Regulation (EC) No 883/2004) | German social security law continues without an exception agreement | 3 | checked 15 October 2026 |
| Framework agreement in force | Since 1 July 2023 for five years, renewing automatically; Germany is a signatory | 23 | checked 15 October 2026 |
| Maximum length of one telework exception agreement | Three years, renewable on a new application | 2 | checked 15 October 2026 |
| Who the telework agreement does not cover | Self-employed people, people who habitually do other work in the residence state, and cases where either state has not signed | 2 | checked 15 October 2026 |
| Permanent work from a new EU/EEA country of residence | Social security of that country generally applies (employment-state principle) | 13 | checked 15 October 2026 |
| A1 certificate for postings within the EU/EEA/Switzerland | Confirms German social security applies; employer applies electronically, also for short trips; postings beyond 24 months need an exception agreement | 41 | checked 15 October 2026 |
| Permanent home office abroad and employer tax | Can create a permanent establishment (Betriebsstätte) of the employer in the other country | 15 | checked 15 October 2026 |
| OECD Model Commentary update on home offices (published 19 November 2025) | Home office generally not a place of business if used for less than 50% of working time over 12 months; above that, a commercial reason test applies | 5 | checked 15 October 2026 |
| 183-day clause in tax treaties (Art. 15(2) OECD Model) | Residence state taxes employment income only if all three are met: no more than 183 days in the treaty period; employer not resident in the work state; pay not borne by a permanent establishment there | 67 | checked 15 October 2026 |
| Residence (Wohnsitz) for tax purposes (§ 8 AO) | Where you have a dwelling under circumstances indicating you will keep and use it | 8 | checked 15 October 2026 |
Common mistakes
- Moving abroad and working from there without telling the employer.
- Assuming the 183-day rule settles social security, when separate EU rules apply.
- Forgetting the A1 certificate for short work stays within the EU.
- Ignoring the permanent establishment risk for the employer in long-term arrangements.
- Overlooking work and residence permission requirements outside the EU.
FAQ
Do I have a right to work from abroad?
No general right exists. Your employer must agree to the arrangement, and many companies limit the duration or the countries allowed. Put the agreement in writing, including the location, period and share of working time, so payroll, social security and tax can be set up correctly.
What is the EU framework agreement on cross-border telework?
It is an agreement under Article 16(1) of Regulation (EC) No 883/2004, in force since 1 July 2023 and signed by Germany. On request, it keeps the employer's social security system if telework in your residence country is less than 50% of your working time. It does not cover the self-employed, and both countries must be signatories.
Will I pay tax abroad?
Possibly. If you move your residence abroad, that country will usually tax your salary, while Germany may tax days worked here. If you keep a home in Germany, you usually remain fully taxable here. Tax treaties decide the split, so an adviser in both countries should review your case.
What about a few weeks of workation?
Short stays are often treated as temporary, but the A1 certificate is still needed within the EU, and the destination's immigration rules on working while visiting still apply. Days in the other country can count towards the treaty's 183-day test.
Sources
- Techniker Krankenkasse (statutory health insurer), FAQ Homeoffice im Ausland (16.09.2025) (opens in a new tab)Authority · checked 15 October 2026
- Swiss Federal Social Insurance Office (BSV), Rahmenübereinkommen über die Anwendung von Artikel 16 Absatz 1 der Verordnung (EG) Nr. 883/2004 in Fällen gewöhnlicher grenzüberschreitender Telearbeit, with explanatory notes (German version) (opens in a new tab)Authority · checked 15 October 2026
- Techniker Krankenkasse (statutory health insurer), Homeoffice im Ausland seit Juli 2023 (opens in a new tab)Authority · checked 15 October 2026
- AOK (statutory health insurer), A1-Bescheinigung zur Entsendung (opens in a new tab)Authority · checked 15 October 2026
- EY, OECD 2025 Update: New Rules on Permanent Establishment for Remote Work (opens in a new tab)Official guidance · checked 15 October 2026
- Haufe (specialist publisher), Doppelbesteuerungsabkommen: Lohnsteuerabzug (opens in a new tab)Official guidance · checked 15 October 2026
- Bundesministerium der Finanzen (letter of 12 December 2023, copy hosted by steuerschroeder.de), Steuerliche Behandlung des Arbeitslohns nach den Doppelbesteuerungsabkommen (opens in a new tab)Authority · checked 15 October 2026
- Abgabenordnung (federal law text, reproduced by lexmea.de), § 8 AO – Wohnsitz (opens in a new tab)Law · checked 15 October 2026
About the author
[Author name]
[Role]
[Short bio.]
[Personal experience abroad.]
About the reviewer
[Reviewer name, qualification]
Specialist reviewer
[Short bio.]
[Professional background.]