Remote work has transformed the modern workplace, with employers worldwide recognising that many employees can work efficiently online. In Germany, immigration authorities have adapted their interpretation of existing laws to accommodate this new reality, making it easier for international professionals to work remotely from Germany.
Dealing with Germany’s visa and tax requirements requires careful planning and professional guidance. Schlun & Elseven Rechtsanwälte is one of Germany’s leading immigration law firms, with over 10 years of experience supporting international clients. As a full-service, digital-first law firm with English-speaking lawyers, we offer comprehensive support on all aspects of residence permits, visa options, and legal requirements for working remotely in Germany.
Visa Considerations for Digital Nomads in Germany
The visa requirements depend primarily on your nationality and intended length of stay.
EU/EEA Citizens and Swiss Nationals
EU, EEA, and Swiss citizens do not require a visa or residence permit. However, you must register with the local registration office (Bürgeramt) if staying longer than three months.
Third-Country Nationals: Short-Term Stays
For stays up to 90 days in a 180-day period, nationals of certain countries (USA, Canada, Australia, New Zealand, South Korea, and others) can enter Germany visa-free. Others may require a Schengen or Business Visa.
However, a visa-free entry or a Schengen Visa does not provide the right to work in or from Germany. For remote work, third-country nationals require a long-term residence permit.
Remote Work for Foreign Employers in Germany
Germany does not offer a dedicated “digital nomad visa” as some countries do. However, recent changes in administrative practice have made remote work from Germany significantly more accessible.
Legal Framework Under Section 19c (1) AufenthG
Under Section 19c (1) of the German Residence Act (AufenthG), qualified professionals can obtain a residence permit for employment without a German employer. This represents a substantial shift from the former restrictive approach, where authorities typically required a concrete connection to the German labor market. The current interpretation recognises modern remote work arrangements, particularly where the employee’s activities have no impact on the German labor market.
Digital Nomad Visa for Select Nationalities (Section 19c AufenthG, Section 26 Abs. 1 BeschV)
Nationals of select countries can obtain residence permits specifically designed for remote work while employed by companies based outside Germany. This pathway applies exclusively to citizens of
- Andorra,
- Australia,
- Israel,
- Japan,
- Canada,
- the Republic of Korea,
- Monaco,
- New Zealand,
- San Marino,
- the United Kingdom,
- and the United States of America.
The distinctive advantage is employer location independence—there is no requirement for the employer to maintain a German office or branch.
Requirements:
- Valid passport
- Comprehensive health insurance
- Evidence of financial stability
- Confirmed employment contract with a foreign employer
These nationals can enter Germany visa-free for up to 90 days and apply directly at the local Foreigners’ Authority (Ausländerbehörde) after registering their address.
Federal Employment Agency Approval
Approval by the Federal Employment Agency (Bundesagentur für Arbeit) is often not required when employment involves only a foreign employer, no German clients, and no local labor market integration. However, requirements vary depending on individual circumstances, qualifications, and the nature of the employment relationship.
Tax and Social Security Considerations
Tax and social security obligations must be assessed separately and depend on factors such as the duration of stay, the employer’s location, and applicable double taxation treaties. Tax residency in Germany is typically established after six months of continuous residence, triggering reporting obligations and potential tax liability on worldwide income.
Freelance Visa for Digital Nomads
The Freelance Visa (Aufenthaltserlaubnis für selbständige Tätigkeit) is suitable for those who intend to establish a freelance business in Germany. Initially granted for three months, it can be extended for up to three years. Successful freelancers can eventually apply for permanent residence.
Types of Freelance Activities
- Liberal Professions (Freiberufler): Includes healthcare, law, tax and business counselling, IT professionals, and certain scientific fields. Freiberufler do not register in the German Trade Register or pay trade tax, and have simplified bookkeeping requirements.
- Commercial Activities (Gewerbetreibende): Individuals or businesses selling products or offering commercial services. Must register in the German Trade Register, pay trade tax, and comply with additional administrative requirements.
Requirements for Freelancers in Germany
Freelancers in Germany are liable for German taxes. Applicants in typical freelance roles (Consultant, IT Expert, Software Developer, Web Designer) may have clients outside Germany and Europe, but must also demonstrate German clients to show economic integration.
Those with full-time overseas employment cannot simply move to Germany and apply for a freelance permit based on that employment. However, if their company has a German subsidiary or branch, or they qualify under Section 19c (1) AufenthG, this may be possible.
Application Process for the Freelance Visa
Required Documents
- Completed visa application form
- Valid passport
- Professional CV
- Biometric passport photo
- Address registration (Anmeldung) certificate
- German health insurance proof
- Qualifications (original and copy)
- Rental agreement
- Freelance business plan
- Portfolio (for creative fields)
Application Process
Schedule an appointment with the Ausländerbehörde (foreigners’ office) in your intended area of residence. A short-term visa may be required to attend this meeting. The process typically takes several months, so advance planning is essential.
Schlun & Elseven Rechtsanwälte has extensive experience with freelance visa applications and will ensure your application meets all requirements. Contact us for professional support.
Other Visa Options for Digital Nomads
Family Reunification
With German or EU Citizens: Under Section 28 AufenthG, spouses of German citizens can relocate to Germany for family reunification. The joining spouse must provide valid marriage evidence and apply at the German consulate in their country of permanent residence.
For Third-Country Nationals, family reunification is also possible if the spouse in Germany holds a valid residence permit (permanent residence or an EU Blue Card) and has adequate living space.
Setting Up a Business in Germany
Under Section 21 AufenthG, entrepreneurs can obtain a self-employment visa to establish a business in Germany. Requirements include:
- Detailed business plan
- Positive economic impact
- Job creation potential
- Sufficient capital and business viability
- Local economic interest
Our lawyers provide comprehensive guidance through the business immigration process and advise on appropriate business structures.
Tax Considerations for Digital Nomads in Germany
Tax Liability for Freelancers
Freelancers registered and operating in Germany are liable for German tax on business income.
Tax Liability for Remote Employees
Remote workers employed by companies outside Germany are generally liable for tax where the company conducts business. However, this becomes complex when registered as a resident in Germany, potentially resulting in double taxation.
Tax residency in Germany is typically established after six months of continuous residence, triggering worldwide income tax liability.
Double Taxation Agreements
Our lawyers will explain the laws relating to double taxation in your specific case. Rules vary depending on whether a double taxation agreement exists between Germany and the other country and on its specific provisions. Professional consultation is essential to navigate these complex matters.
Where to Set Up in Germany
Germany offers numerous attractive cities for digital nomads, each with unique advantages:
- Berlin remains a leading European hub for digital nomads, with extensive co-working spaces, a thriving start-up culture, and an established international community.
- Cologne and Düsseldorf in the Rhineland offer international atmospheres, strong expat communities, and excellent connectivity between major cities.
- Munich provides a business-friendly environment amid Bavaria’s high quality of life, while Hamburg offers a distinctive port-city atmosphere and a growing digital nomad community.
Our Legal Services for Digital Nomads in Germany
Schlun & Elseven Rechtsanwälte is one of Germany’s leading immigration law firms, with over 10 years of experience advising international clients. As a digital-first law firm, we work the way digital nomads do—entirely online when needed.
Our English-speaking immigration lawyers provide full remote consultation via video conferencing, email, and phone, allowing you to handle your visa application from anywhere in the world. We guide international clients through every step of the German immigration process, ensuring their applications meet all requirements.
Once established in Germany, we continue to provide support on employment law matters and other legal questions. Our digital-first approach means you can access professional German legal advice wherever you are – and when you need face-to-face meetings, we’re based in Cologne, Aachen, and Düsseldorf.
