Remote work across national borders is legally complex. Destatis homeoffice data 2024 shows: remote work has grown strongly in Germany, but international remote work raises tax and social insurance questions. Basic rule: if you work permanently in Germany for a foreign company, German employment law and German social insurance apply. GDPR: data transfer to non-EU countries must be contractually regulated. BA: when employed by foreign companies without a German office, bogus self-employment may be investigated (DRV Q039). Practically: for permanent remote work for foreign companies, Employer of Record (EOR) solutions are available, where the EOR acts as your local employer.
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