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Working & Living in Germany

Moving together. Making tomorrow.

A brief introduction to social security, taxes, immigration and employment law in Germany.

Introduction

You are considering sending an employee to Germany or you are an employee who is contemplating a working assignment to Germany? Then Deloitte's Gobal Employer Services specialists are the right contacts to obtain detailed and up-to-date answers to questions.

For a first overview please download our brochure or contact our Global Employer Services specialists.

Working and Living in Germany

Download full brochure

About the brochure

The booklet contains brief information about the main aspects of individual taxation, social security, immigration and employment law as of January 1, 2017. It only presents a broad overview and simplifications have been made for readability. It does not provide in-depth answers to specific questions.

Topic overview:

  • Individual taxation in Germany
    • Tax Liability in Germany
    • Employment income
    • Business expenses
    • Rental income
    • Interest and Dividend income
    • Capital gains and losses
    • Deductions (Special expenses, Extraordinary burden / Support of needy dependents, Child payment and benefit)
    • Tax returns and compliance
  • Social Security in Germany
    • Branches of social security (Compulsory health insurance, Private health insurance, Long-term nursing care/disability insurance, Accident insurance, Unemployment insurance, Pension insurance)
    • Social coverage for international assignees
    • Social security administration
    • Parental benefit
  • Immigration in Germany
    • General Immigration regulations
    • Entry visa requirements
    • Residence and work permits for non EU-citizens
    • International staff exchange program
    • EU- and EEA-citizens
    • Dependents
    • Registration with municipal authorities
  • Employment law in Germany
    • Employees’ rights
    • Working hours and holidays
    • Wages and benefits

About Deloitte Global Employer Services

Worldwide
Our internationally operating Global Employer Services (GES) practice is comprised of over 5,800 dedicated global mobility, talent and rewards professionals in over 150 countries, all committed to bringing excellent services to our clients.

This makes us the world´s largest provider of international assignment consulting services for assigned employees.

Germany
Deloitte Germany has one of the most developed GES departments in Europe with six locations throughout Germany: Berlin, Dusseldorf, Frankfurt, Hamburg, Munich and Stuttgart.

Our 355 GES employees serve approximately 7,500 assignees from various multinational clients in many different industries across Germany. Our portfolio consists of the following services:

  • International Assignment Tax Services
  • Global Mobility Services
  • Payroll Services / Compensation Data Management
  • Social Security
  • Compensation & Benefits
  • Immigration
  • Employment Law (Services in connection with cross-border assignments will be rendered by our specialists of Deloitte Legal)
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