German Visas and Work Permits
Our tax guide for freelance contractors working in Germany
Citizens of the old EU member States (before the enlargement on 1 May 2004) as well as citizens from the new EU member States of Cyprus and Malta do not need a work permit to take up employment in Germany. After arrival in Germany, and if they stay more than 3 months, then a residence permit (Aufenthaltserlaubnis) must be applied for at the local commune. A registration form (Anmeldung) must be completed, and a tax deduction card (Lohnsteuerkarte) also obtained at the local commune. These rules also apply for citizens from Switzerland, Liechtenstein, Iceland and Norway.
For citizens of the following ten new EU Member States - Czech Republic, Estonia, Hungary, Latvia, Lithuania, Poland, Slovakia and Slovenia (who joined on 1 May 2004) - and Bulgaria and Romania who joined on 1 January 2007, transitional rules still apply and they may only take up employment if they have an EU work permit issued by the Federal Employment Agency (Bundesagentur für Arbeit) (BA). Usually, a work permit is issued for one year (Arbeitserlaubnis-EU). After one year a work permit without restrictions as to the employer and without an end date may be issued (Arbeitsberechtigung-EU). Citizens of the new Member States are, however, to be given priority over citizens of third-party countries entering Germany in search of employment. These transitional rules may apply until 30 April 2011 for the States having joined on 1 May 2004 and until 31 December 2013 for Bulgaria and Romania at the latest.
Citizens from all other countries need to go through a full work permit and residence permit application and it is fair to say that the increased size of the EU has made it even more difficult to obtain work permits for non-EU nationals. The German client must be able to show that it has advertised the position for several months and has been unable to find anyone on the local German market or from any of the EU Member States. The skills therefore have to be rare and in demand, and the person generally highly qualified. The employer has to apply for the work permit before the employee can come to Germany and the process is lengthy (months rather than weeks) and a successful outcome not guaranteed.