Working abroad while living in Germany: tax, insurance and remote work in 2026

German citizens work in any EU country, Iceland, Liechtenstein, Norway and Switzerland without a work permit. Where you pay tax and contributions depends on three things: how many days you spend abroad, where your employer is and whether you keep a home in Germany.

In detail

Can German citizens work abroad

Yes. In 2026 German citizens can work in any EU country, Iceland, Liechtenstein, Norway and Switzerland without a work permit. Elsewhere you need a work visa, usually based on an employment contract. Where you pay tax and contributions depends on how long you work abroad, where your employer is based and whether you keep a home in Germany.

There are three set-ups: a posting by a German employer, a local employment contract in the new country, and remote work from abroad for a German company. Each has its own tax and insurance rules, covered in order below.

Where do you pay tax when working abroad

The double tax treaty between Germany and the country of work decides. Under the 183-day rule Germany taxes pay for work abroad if three conditions are met: you spend no more than 183 days in the country of work within the period set by the treaty, your employer is not resident there, and no local branch of the employer bears your salary.

If any condition is not met, the country of work taxes your salary. While you keep a home in Germany, Germany taxes your worldwide income but exempts pay taxed abroad under the treaty; that pay only raises the tax rate on your other German income. If you deregister and have no home in Germany, Germany taxes only income from Germany.

When is pay abroad exempt in Germany without a treaty

For countries without a double tax treaty covering salaries, the Finance Ministry's foreign employment decree applies. Your pay is exempt from German tax if your employer is based in the EU or the European Economic Area and you work abroad for at least three months in a row.

The decree covers building, installing, commissioning and servicing plants and equipment, exploring for and extracting natural resources, advising foreign clients and development aid projects. Exempt pay still raises the rate on your other income. The decree works where pay of this kind is taxed at 10% or more on average in the country of work and the salary does not come from a German public purse.

What happens to health insurance and pension contributions

On a posting to the EU, Iceland, Liechtenstein, Norway or Switzerland you stay in German social insurance for up to 24 months. The A1 certificate confirms it, and since 1 January 2025 your employer applies for it only electronically. For countries without a social security agreement, German insurance continues if the posting is limited in time by contract from the start.

If a posted employee falls ill abroad, the employer pays for treatment and the health insurance fund reimburses the employer up to German rates. With a local employment contract you are insured in the country of work; in the EU this applies from your first day at work.

Can you work remotely from another country for a German employer

Yes. Since 1 July 2023 an EU framework agreement on cross-border telework applies. If you live in one country and your employer is in another, you can work from home 25% to 49.99% of the time, about 109 days a year, and stay in your employer's social insurance. Both countries must have signed, you apply to the German office for insurance abroad, and the self-employed follow separate rules.

If remote work takes half your time or more, you are insured in your country of residence. Temporary work from another EU country, for example from a holiday, is treated as a posting with an A1 certificate for up to 24 months. There is no legal 20 or 30-day cap: you agree the number of remote days abroad with your employer.

For living outside the EU, digital nomad visas are built for working for a foreign employer. Compare the terms in our guide to digital nomad visas in 2026.

Does work abroad count towards your German pension

Yes. Periods in the EU, Iceland, Liechtenstein, Norway and Switzerland add up with German ones: entitlement is assessed on your whole record and each country pays its share. Germany also has social security agreements with the USA, Canada, Australia, Japan, Turkey and other countries, so periods there count too.

A German pension is paid after a move to any country. How to receive it abroad is in our guide to the German pension abroad.

Checklist before working abroad

1. Choose the set-up: a posting by a German employer, a local contract or remote work from another country.
2. Outside the EU, get a work visa or a digital nomad visa before you start work.
3. Count your days abroad: where you pay tax depends on them and on your employer's country.
4. For a posting within the EU, ask your employer to apply for the A1 certificate.
5. When working remotely from your country of residence, watch your share of time: up to 49.99% keeps you in your employer's social insurance.
6. Decide whether to keep a home in Germany: it determines whether Germany taxes your worldwide income.
7. If you move for good, deregister within two weeks of leaving - step by step in our leaving Germany checklist.
8. Keep employment contracts and records of your work abroad: you will need them for your pension.

Want to work abroad without overpaying tax? Write in the chat and a manager will match a country and a visa to your job and work out your taxes.

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