5

I have a German Niederlassungserlaubnis (got it recently). I have a Czech Republic (CZ) based entity's job offer in the meanwhile, who seems to be ok with me working mostly remote (may be one week per month onsite).

Can I continue to keep my residence in Germany and work out of Germany with a CZ work contract? I may travel once a month to CZ and rent an airbnb etc for the week.

If the answer is yes:

  • How do taxes work?
  • Do I tell my employer to pay me brutto and I file my own taxes at the end of the year here in Germany?
  • Is that allowed?
  • How does Social Security work?
  • Can this also be in Germany?

Health Insurance - I don't mind if its CZ based, as long as they have partnership with Germany based health care providers.

Mark Johnson
  • 5,264
  • 1
  • 8
  • 21
stealth
  • 51
  • 1
  • What is CZ - Czech Republic? Please [edit] –  Oct 25 '19 at 06:18
  • 1
    "(may be one week per month onsite)" - with a Niederlassungserlaubnis, depending on the Czech law, you probably still need a working permit and maybe even visa to work onsite. Have you considered applying for Daueraufenthalt-EU in addition to Niederlassungserlaubnis? It may simplify the things, but you need to check if Czech Republic allows holders of Daueraufenthalt-EU to work without an extra permission. – Andrey Sapegin Apr 01 '20 at 14:08

1 Answers1

1

This is a case for a Steuerberater (Tax Adviser), that has dealings with the Czech Republic!

From the (German) side, legally there will be no problems as long as you deal with

  • the taxes etc. properly as a self employed person

What type of Aufenthaltstitel do you have?

The second is better when doing cross border activities.

As a general rule, National Visas have no effect in other EU Countries.

With a Daueraufenthalt-EU, anything you may need in the Czech Republic will be desided apon based on the rights granted by the Daueraufenthalt-EU. With the National Visa, from the Czech point of view, you are starting from scratch.

§ 9a AufenthG EU long-term residence permit

(1) The EU long-term residence permit is a permanent residence title. Section 9 (1), sentences 2 and 3 shall apply accordingly. In the absence of any provisions to the contrary in this Act, the EU long-term residence permit shall be equivalent to the permanent settlement permit.
(2) A foreigner shall be issued an EU long-term residence permit pursuant to Article 2 (b) of Directive 2003/109/EC if
1. he has resided in the federal territory with a residence title for five years,
...

Note:

Since the conditions for the issuing of a Permanent settlement permit (Niederlassungserlaubnis) for EU Blue Card holders differ

  • having a Niederlassungserlaubnis does not mean that you are automatically qualified to receive a Daueraufenthalt-EU
    • when the 5 years (60 months) condition is not fulfilled

§ 9 AufenthG Permanent settlement permit

(2) A foreigner shall be granted a permanent settlement permit if
1. he has held a temporary residence permit for five years,
...
3. he has paid compulsory or voluntary contributions into the statutory pension scheme for at least 60 months or furnishes evidence of an entitlement to comparable benefits from an insurance or pension scheme or from an insurance company; time off for the purposes of child care or nursing at home shall be duly taken into account

§ 19a AufenthG EU Blue Card

(6) Holders of an EU Blue Card must be issued a permanent settlement permit, if they have held a position of employment in line with subsection 1 for at least 33 months and have made mandatory or voluntary contributions to the statutory pension insurance scheme for that period, or if they furnish evidence of an entitlement to comparable benefits from an insurance or pension scheme or from an insurance company and if the requirements of Section 9 (2), sentence 1, nos. 2, 4 to 6, 8 and 9 are met and if they have basic German language skills. Section 9 (2) sentences 2 to 6 shall apply accordingly. The period referred to in sentence 1 shall be reduced to 21 months if the foreigner has a sufficient command of the German language.

§ 18b AufenthG Permanent settlement permit for for graduates of German universities

A foreigner who has successfully completed his studies at a state or state-recognised university or a comparable educational institution in the federal territory shall be granted a permanent settlement permit, if

  1. he has held a residence title pursuant to Sections 18, 18a, 19a or 21 for two years,

  2. he has a job commensurate with his degree,

  3. he has paid compulsory or voluntary contributions into the statutory pension scheme for at least 24 months or furnishes evidence of an entitlement to comparable benefits from an insurance or pension scheme or from an insurance company, and

  4. the requirements of Section 9 (2), sentence 1, nos. 2 and 4 to 9 are met; Section 9 (2), sentences 2 to 6 shall apply accordingly.

Mark Johnson
  • 5,264
  • 1
  • 8
  • 21
  • 1
    I realize that people use terminology loosely, but strictly speaking a Niederlassungserlaubnis is distinct from documents issued under free movement law. In that case, the main problem here will be retaining authorization to reside in Germany without having a job in Germany. – phoog Oct 25 '19 at 02:39
  • Hi ,Thanks 1) with my current situation you think is a problem if i work remotely from Germany and file taxes as a selfemployed person (because i dont have a german contract and my work contract is CZ based?) 2) Do you foresee any CZ based legal issues. e.g would i be violating any CZ based laws if i have a Work Contract of a CZ company but working out of Germany and hence not getting my registered there paying taxes etc there 3) Do you think i should change from niederlassungserlaubnis in the next months (need 6 months to be eligible) for a EU long term residence permit to make things easier? – stealth Oct 25 '19 at 08:37
  • @stealth since you are indirectly working/staying in the Czeck Republic I think you should. The 90/180 rule would no longer apply. If some form of permit is needed the EU permit would make that simpler. Important is that the income requirements in Germany remain fulfilled. – Mark Johnson Oct 25 '19 at 08:46
  • is there any place (local authorities here in Germany) i can go ask about this to get some formal answers on this? – stealth Oct 25 '19 at 09:19
  • @stealth go to the same place that issued your present Aufenthaltstitel. Here is a link on this topic for Berlin https://service.berlin.de/dienstleistung/324281/ – Mark Johnson Oct 25 '19 at 09:23
  • @stealth how are you eligible for an Erlaubnis zum Daueraufenthalt-EU after six months if you only got your Niederlassungserlaubnis recently? It normally requires five years of residence. Mark Johnson: someone who stays in Germany and works remotely for a Czech employer is not staying in the Czech republic indirectly or otherwise. As far as Czech residence authorization is concerned, the person might as well be in Cambodia. The reason to change to the Erlaubnis zum Daueraufenthalt-EU is if it improves the person's ability to keep living in Germany. – phoog Oct 25 '19 at 22:58
  • @poog since the condition for the Niederlassungserlaubnis is also 5 years, that condition is fulfilled. We are not talking about residence in CZ, but the time inside CZ working for the company. That may need an extra permission, for which the Daueraufenthalt-EU is helpful, since it improves 3rd country citizens in other EU Countries - not for the country it was issued from where it the same a Niederlassungserlaubnis. You should read the given wiki link where this is all explained correctly. – Mark Johnson Oct 25 '19 at 23:12
  • 1
    I was able to get a early niederlassungserlaubnis based on 33 month rule of a blue card. I have been here for 4.5 years so far – stealth Oct 27 '19 at 05:20
  • @stealth Well that of course changes things a bit. That should have been mentioned in the question and makes phoog remark now more understable. The 5 years (60 months) must be fulfilled. The law see's no exception, probably because the 5 years is a EU condition. Have adapted the answer accordingly. – Mark Johnson Oct 27 '19 at 06:16
  • Hi, i did mention that i am eligible for EU long term residence permit only in 6 months time. @phoog ,So with the niederlassungserlaubnis i have no chance to do this? Take up a CZ contract and work fro DE? – stealth Oct 28 '19 at 15:16
  • @stealth I do not know really, or I would have posted an answer. I didn't see Mark Johnson's earlier comment before now since the "h" was missing from my display name. I suspect that it should be possible not least because of the EU principle of freedom of movement of services. I don't know how the administrative provisions would look nor the tax implications, however. – phoog Oct 29 '19 at 21:38