Residence Permit for Remote Work in Germany with a Foreign Employer (Section 19c AufenthG)

Remote work has fundamentally transformed employment relationships, allowing professionals to work from anywhere with an internet connection. For many international professionals, the question arises: can I move to Germany and continue working remotely for my current employer based outside Germany?

The answer is yes – but it requires proper legal authorization. Working in Germany, even remotely for a foreign employer, constitutes employment activity that requires an appropriate residence permit. Simply entering Germany on a tourist visa or visa-free entry and continuing to work remotely is not legally permitted for extended periods.

This legal issue affects a growing number of remote workers:

• Digital professionals employed by international companies with distributed teams.
• Remote employees of U.S., UK, Canadian, or other foreign companies seeking to relocate to Germany.
• International couples where one partner relocates to Germany for work and the other wishes to continue remote employment abroad.
• Professionals seeking European residence while maintaining their current employment relationship.

Germany’s immigration framework now explicitly accommodates these modern work arrangements through Section 19c(1) of the AufenthG, providing a clear legal pathway for residence permits for remote work by foreign employers.

To understand how remote work for foreign employers is legally authorized in Germany, it is important to understand the legal framework that governs employment-based residence permits. This section explains the fundamental authorization requirements, the specific legal basis under Section 19c (1) AufenthG, how German authorities currently interpret this provision, and the simplified procedures available to citizens of privileged countries.

Under German immigration law, any form of employment activity in Germany requires explicit authorization. This fundamental principle applies regardless of whether the employer is located in Germany or abroad, and regardless of whether the work is performed in an office or remotely from home.

For third-country nationals (non-EU/EEA citizens), a valid residence permit with employment authorization is required before beginning work in Germany.

Section 19c (1) of the German Residence Act (Aufenthaltsgesetz – AufenthG) provides the legal basis for employment authorization residence permits without requiring skilled worker qualifications. The provision states:

English translation:

“Foreigners may be granted a temporary residence permit for employment irrespective of their qualification as a skilled worker if it is determined on the basis of the Ordinance on the Employment of Foreigners or by intergovernmental agreement that the foreigner may be admitted to pursue this employment.”

German text:

“Einem Ausländer kann unabhängig von einer Qualifikation als Fachkraft eine Aufenthaltserlaubnis zur Ausübung einer Beschäftigung erteilt werden, wenn die Beschäftigungsverordnung oder eine zwischenstaatliche Vereinbarung bestimmt, dass der Ausländer zur Ausübung dieser Beschäftigung zugelassen werden kann.”

While this provision has existed in German law for years, German immigration authorities historically interpreted it restrictively, typically requiring a concrete connection to the German labor market. Recent administrative practice changes have significantly expanded this interpretation to recognize modern remote work arrangements.

German immigration authorities now recognize that remote work for a purely foreign employer, with no involvement in the German labor market, can qualify under Section 19c(1) of the AufenthG. This interpretation acknowledges that:

• Remote work arrangements are a legitimate form of modern employment.
• Employment that has no impact on the German labor market does not require the same level of scrutiny as traditional employment.
• Qualified professionals can maintain their international employment relationships while residing in Germany.

This represents a practical adaptation to the realities of the modern workplace and brings Germany more in line with other countries that have embraced remote work immigration pathways.

For citizens of select countries, the process is further simplified under Section 26 Abs. 1 of the Employment Regulation (Beschäftigungsverordnung – BeschV). Nationals of the following countries benefit from a streamlined residence permit process:

• Andorra,
• Australia,
• Israel,
• Japan,
• Canada,
• Republic of Korea,
• Monaco,
• New Zealand,
• San Marino,
• United Kingdom,
• United States of America.

These nationals can enter Germany visa-free for up to 90 days and apply for their residence permit directly at the local Foreigners’ Authority (Ausländerbehörde) after registering their address. They do not need to apply at a German consulate abroad before arrival.

Not everyone can apply for a residence permit under Section 19c (1) AufenthG for remote work with a foreign employer. This section outlines the specific eligibility criteria, including nationality requirements, the nature of the employment relationship, and the critical requirement that the work has no connection to the German labor market.

This residence permit pathway is available exclusively to third-country nationals – citizens of countries outside the European Union, European Economic Area, and Switzerland. EU/EEA and Swiss nationals already possess freedom of movement rights within the EU and do not require residence permits for Germany.

The critical qualifying factor is employment exclusively with one or more companies based outside Germany. The employer must:

• Be registered and operating outside Germany
• Have no requirement for a German office, branch, or subsidiary
• Maintain the employment relationship under foreign law (e.g., a U.S. employment contract under U.S. labor law)

The employee continues to work in their existing role, performing the same job functions as before relocating to Germany – simply from a different geographic location.

To qualify under this interpretation of Section 19c (1) AufenthG, the employment activity must have no connection to the German labor market. This means:

• No German clients or customers: The work performed should not involve direct service provision to clients or customers based in Germany
• No local business activity: The employee should not be establishing or contributing to a German business presence
• No integration into the local market: The employment relationship should remain entirely international in character

This requirement distinguishes remote work for foreign employers from freelance activity (which typically requires German clients to demonstrate economic integration) and from traditional employment (which involves the local labor market).

Successful residence permit applications under Section 19c (1) AufenthG require comprehensive documentation demonstrating eligibility. This section details the five key requirements: a valid foreign employment contract, evidence of a genuine remote work arrangement, sufficient financial resources, comprehensive health insurance, and registered residence in Germany.

Applicants must provide evidence of an existing employment relationship with a company based outside Germany. This typically includes:

• A formal employment contract showing the employer’s foreign address
• Recent pay slips or salary statements
• Confirmation letter from the employer stating:
  • The remote work arrangement
  • That the employee will continue their current position from Germany
  • The duration of the employment relationship
  • Salary and benefits information

The employment must be genuine and ongoing – the German authorities will scrutinize arrangements that appear to be created solely for immigration purposes.

Documentation must clearly demonstrate that the position is genuinely remote and can be performed from Germany. Evidence may include:

• Company policies on remote work,
• Confirmation that the role does not require physical presence at a specific location,
• Details of how work is conducted (online meetings, digital communication, cloud-based systems),
• Technology and equipment used for remote work.

Applicants must demonstrate sufficient financial resources to support themselves in Germany without reliance on public funds. While there is no fixed minimum income threshold for Section 19c (1) permits, authorities will assess whether your income is adequate to cover living expenses in your intended German city.

Requirements vary significantly depending on:

• Location (Munich and Stuttgart have higher living costs than smaller cities),
• Family size and dependents,
• Individual circumstances.

Financial documentation should include recent pay slips, employment contracts showing salary, and bank statements demonstrating regular, stable income deposits. We recommend consulting with our immigration lawyers to assess whether your income level will be considered sufficient for your specific situation.

All residence permit applicants must have adequate health insurance coverage for their stay in Germany. For Section 19c (1) applicants, this can be:

• Private international health insurance that provides comprehensive coverage in Germany,
• German private health insurance (private Krankenversicherung),
• German public health insurance (gesetzliche Krankenversicherung), if eligible.

The insurance must meet German standards for coverage, including:

• Inpatient and outpatient medical treatment,
• Emergency care,
• Medication and prescribed treatments,
• Maternity care (if applicable).

Insurance from the home country may be acceptable if it provides comprehensive coverage in Germany, but this should be confirmed with the specific Ausländerbehörde handling the application.

Before applying for the residence permit, applicants must:

• Secure housing in Germany (rental contract or property ownership)
• Register their address at the local registration office (Bürgeramt)
• Obtain an address registration certificate (Anmeldung)

For privileged nationals (US, UK, Canada, Australia, etc.), this can be done after arriving in Germany on a visa-free entry. For other nationalities, securing housing may be necessary before applying at a German consulate abroad.

Understanding what activities are not permitted under Section 19c (1) AufenthG is just as important as understanding the requirements. This section clarifies the restrictions on working for German companies or clients, activities that may indicate improper German labor market integration, and the distinction between genuine employment and freelance arrangements.

The residence permit under Section 19c (1) AufenthG for remote work with foreign employers does not authorize:

• Employment with German companies or German branches of international companies,
• Freelance or contract work for German clients,
• Provision of services directly to German customers or businesses.

If your role involves German clients or customers, even as part of work for a foreign employer, this may require a different residence permit pathway or may disqualify you from this specific interpretation of Section 19c (1). The key principle is that the employment should have no integration into the German labor market.

Immigration authorities assess whether the remote work arrangement remains genuinely international in character or whether it effectively constitutes German labor market activity. Factors that may raise questions include:

• Serving as the primary or sole point of contact for German operations,
• Business development or client acquisition activities focused on the German market,
• Establishing business relationships or partnerships in Germany,
• Activities that effectively create a German business presence for the foreign employer.

These considerations are assessed on a case-by-case basis. If you have concerns about whether your role might be viewed as involving German labor market integration, we recommend consulting with immigration counsel before applying.

This residence permit pathway is intended for genuine employment relationships with foreign companies. German authorities distinguish between:

• Genuine employment: Clear employer-employee relationship with the foreign company, employment contract, regular salary, employer direction and control.
• Freelance/consulting work: Independent service provision, which would typically require a Freelance Visa (Aufenthaltserlaubnis für selbständige Tätigkeit).

If your work arrangement is structured as freelancing or independent consulting rather than employment, the Freelance Visa pathway may be more appropriate. The distinction between employment and self-employment under German law can be complex, and proper classification is important for visa purposes as well as for tax and social security obligations.

While obtaining a residence permit allows you to live and work legally in Germany, it also triggers important tax and social security obligations that must be carefully considered. Relocating to Germany for remote work with a foreign employer creates a complex intersection of German and foreign tax and social security systems. This section outlines the key considerations regarding German tax residency, social security obligations for remote workers, and why professional advice is essential before making the move.

A critical consideration is that establishing residence in Germany will likely result in German tax residency, even when employed by a foreign company.

German tax residency is typically established after six months of continuous residence in Germany. Once tax resident, individuals become liable for German income tax on their worldwide income. This means:

• Your foreign employment income becomes subject to German income taxation,
• You must file annual German tax returns,
• German tax rates and rules apply to your income.

Double taxation relief: Germany has double taxation agreements with most countries, which typically prevent double taxation on the same income. However, the specific provisions vary by country and by type of income. Professional tax advice may be required to fully understand your obligations.

Social security obligations for remote workers with foreign employers are complex and depend on multiple factors, including the employer’s location and applicable bilateral agreements.

• EU/EEA employers: If your employer is based in an EU/EEA country, social security obligations are governed by EU coordination regulations. In some circumstances, you may be able to remain in your employer’s home country social security system under an A1 certificate, subject to specific conditions and time limits.
• Non-EU employers: If your employer is based outside the EU/EEA (e.g., United States, United Kingdom, Canada), social security obligations depend on whether Germany has a bilateral social security agreement with that country and the specific provisions of that agreement.

German social security: In many cases, remote workers may become subject to German social security obligations, which encompass health insurance, pension contributions, unemployment insurance, and long-term care insurance.

The determination of which country’s social security system applies requires careful analysis of your specific situation, including the employer’s location, the nature of your work arrangement, and the duration of your stay in Germany.

The interaction between German residence, foreign employment, tax obligations, and social security is highly complex and depends on:

• Your specific citizenship and residence history
• The employer’s location and legal structure
• Applicable tax treaties and social security agreements
• Your individual circumstances and family situation

We strongly recommend consulting with both immigration lawyers and tax advisors before relocating to Germany for remote work. Schlun & Elseven can coordinate with tax professionals to ensure comprehensive advice on all legal and tax implications.

Once you have confirmed your eligibility and gathered the required documentation, the next step is submitting your residence permit application. The application process differs significantly depending on your nationality. Citizens of privileged countries can enter Germany visa-free and apply after arrival, while other third-country nationals must apply at a German embassy or consulate abroad before entering Germany. This section outlines both pathways, expected timelines, and the standard documents required for Section 19c (1) residence permit applications.

If you are a citizen of one of the privileged nationalities listed in Section 26 Abs. 1 BeschV:

• Enter Germany visa-free (up to 90 days),
• Secure housing and register your address at the Bürgeramt,
• Schedule an appointment with your local Ausländerbehörde,
• Submit application with all required documents,
• Await decision.

Processing times vary significantly by jurisdiction and current workload. Some Ausländerbehörden process applications more quickly than others, and backlogs can affect timelines.

If you are not from a privileged nationality:

• Prepare application documents (with legal support),
• Schedule an appointment at the German embassy/consulate in your country of residence,
• Submit the visa application for a national visa (Aufenthaltserlaubnis),
• Wait for processing (processing times vary by consulate and current workload),
• Enter Germany once the visa is approved,
• Register address and collect the residence permit card from the Ausländerbehörde.

Given variable processing times, we recommend applying well in advance of your intended relocation date and maintaining flexibility in your timeline.

Standard documents for Section 19c (1) residence permit applications include:

• Completed application forms,
• Valid passport (valid for at least 6 months beyond intended stay),
• Biometric passport photographs,
• Employment contract with foreign employer,
• Employer confirmation letter detailing the remote work arrangement,
• Recent pay slips and proof of income,
• Proof of qualifications (degrees, certificates),
• Health insurance documentation,
• Address registration certificate (Anmeldung),
• Rental contract or proof of accommodation,
• Curriculum vitae.

Specific requirements may vary by Ausländerbehörde and individual circumstances.

Schlun & Elseven Rechtsanwälte is one of Germany’s leading immigration law firms, with over 10 years of experience supporting international clients through German immigration processes. As a digital-first law firm with English-speaking lawyers, we provide comprehensive support for residence permit applications under Section 19c AufenthG.

Our immigration lawyers provide:

• Eligibility assessment: We analyze your employment situation, qualifications, and circumstances to determine whether Section 19c (1) is the appropriate pathway,
• Strategic guidance: We advise on the best approach for your specific situation and jurisdiction,
• Document preparation: We prepare and review all application documents to ensure compliance with requirements,
• Authority liaison: We communicate directly with the Ausländerbehörde or German consulate on your behalf,
• Remote support: We work entirely remotely when needed, supporting clients worldwide,
• Ongoing advice: Once you are established in Germany, we continue to advise on employment law, compliance, and other legal matters.

As a digital-first law firm, we understand remote work – because that is how we work with many of our clients. We provide full remote consultation via video conferencing, email, and phone, allowing you to handle your visa application from anywhere in the world. When you need in-person meetings, our offices are conveniently located in Cologne, Aachen, and Düsseldorf in North Rhine-Westphalia.

If you’re considering relocating to Germany to work remotely for a foreign employer, contact our immigration lawyers for professional legal support. We are ready to guide you through every step of the process, ensuring your application meets all legal requirements.