Working from abroad: what to sort out before you go

Can I work from abroad without permission?

No. There’s no general right in Germany to work from another country. Your place of work is set by your contract, a works agreement or a collective agreement – and where they’re silent, your employer decides. A home-office arrangement doesn’t automatically cover working abroad either. Get consent before you travel.

The legal basis is Section 106 of the German Trade Regulation Act (in German): employers can set the content, place and time of work at their reasonable discretion, unless the contract, a works agreement, a collective agreement or the law already does. Some companies have policies on working abroad, such as permitted countries and a maximum duration.

A workation means working from a travel destination for a limited time, often combined with a holiday. The working days are still ordinary work – just somewhere else.

Where do I pay tax if I work abroad?

That depends on the country, how long you stay and who pays your salary. Income from work done abroad can be taxed there too. Double taxation agreements decide which country may tax it and usually stop you paying twice. There’s no single number of tax-free days that applies to every country.

A double taxation agreement (DTA) is a treaty between two countries setting out which of them may tax which income. According to the EU’s Your Europe portal, most countries have one. Depending on the agreement, tax paid where you work is offset against tax at home, or the income is exempt in your country of residence.

The 183-day rule is often misunderstood

Many agreements contain a so-called 183-day rule. It isn’t an allowance below which work abroad is always taxed only in Germany. It only applies alongside other conditions – Your Europe mentions, for example, spending less than six months a year abroad and being paid directly by your employer at home, not by a branch in the country where you work. Each agreement sets out how days are counted.

Working abroad can raise tax questions for your employer too, such as whether a so-called permanent establishment arises in the other country.

What is the A1 certificate, and when do I need it?

The A1 certificate is proof of which country’s social security law applies when you work in another EU country, Iceland, Liechtenstein, Norway or Switzerland. For example, it confirms that you remain insured under German law. For employees, the employer usually applies for it – only electronically since 2025.

As a rule, you’re covered by social security where you work. But temporary work abroad for your German employer may count as a posting, in which case you stay in the German system. Within the EU, a posting is limited to 24 months, according to the German Pension Insurance (in German).

Your employer applies electronically, for example through its payroll software. If you have statutory health insurance, your health insurance fund issues the certificate. The details are in the German Pension Insurance’s A1 FAQ (in German).

Working outside the EU, EEA and Switzerland

Germany has social security agreements with some countries, such as the USA, which use their own posting certificates instead of the A1. Without an agreement, you may be liable for contributions both abroad and in Germany.

Am I covered for illness and accidents abroad?

That depends on which social security law applies during your stay and where you are. Even if your cover generally continues, benefits and billing in the destination country may differ from what you’re used to at home. So before you travel, check with your health insurer, other insurers and your employer what applies there.

• Health insurer: What cover applies there, and is extra travel health insurance worthwhile?
• Travel insurance: Does your policy cover stays during which you work?
• Employer: Does any business-travel cover include your workation?

Which data-protection and IT rules apply on the road?

Your employer’s rules still apply abroad. Data-protection and IT policies set out, for example, which countries you may access company data from, whether a company VPN is mandatory and which devices and networks are allowed. Clear this with your IT department before you travel, not once you’ve arrived.

• May you access company and customer data from the destination country?
• Is a company VPN mandatory, and which devices are allowed?
• What applies to public Wi-Fi and confidential calls on the road?
• What should you do if a device is lost or stolen?
• Does the destination country restrict VPN connections? Some do.

Does a German IP address change where I’m working?

No. A home IP only changes which IP address websites see – not where you are or work. It isn’t a way around your employer’s rules or your tax and social security obligations. Agree your work location openly with your employer instead of keeping it quiet.

The IP address is also just one location signal: devices reveal their location through Wi-Fi positioning, the time zone or GPS. Homvoya can’t hide those and isn’t meant to – see what a home IP address can and can’t do.

Where Homvoya can help once your employer has agreed

With your employer’s approval, the Homvoya Kit can help: the home box connects to your router at home, the travel box comes with you, and your devices use your home connection through an encrypted tunnel.

• You can reach your NAS, printer and other devices on your home network as if you were at home.
• Services that block or double-check foreign IPs see your home IP. Ask IT whether that’s fine for company services – they should still know where you are.
• On hotel and café Wi-Fi, your traffic runs encrypted to your home.
• Nothing is installed on your devices, work laptop included.

The limits: we haven’t yet tested whether your company VPN runs over Homvoya. Speed depends on your upload at home – see our guide on upload speed for video calls. If your internet at home goes down, Homvoya won’t work. The compatibility check shows whether your connection is suitable.

What do I need to sort out before a workation – and with whom?

Before you book, clear five things: your employer’s permission, the tax consequences, social security, health and accident cover, and the IT and data-protection rules. Also check whether you’re allowed to work in the destination country at all. Get agreements in writing. The table shows who to ask about each point.