Details

The NATO SOFA is a multinational agreement between nations enabling the operation of a nation’s defence task in the territory of another nation.

In GermanyGermany, thisthe agreementstationing and operation of UK Defence personnel is furthergoverned refinedby throughthe Supplementary Agreement to the NATO SOFA. The Supplementary Agreement expands upon the provisions of the NATO SOFA SAand forms part of German domestic law, providing the detailed legal framework under which UK Defence operates in Germany.

Overview

Neither the NATO SOFA nor the SASupplementary provideAgreement anyprovides a direct legal basisentitlement infor supportaccompanying ofspouses spousalor employment.family members to undertake employment in Germany.

ThereThe areagreements severalprovide possiblea employmentbasis routes for spouseslawful residence and status in Germany for eligible dependants accompanying members of the hostforce nation.or civilian component. Any employment activity undertaken by a dependant must, however, comply with applicable German law.

ItThe isUK upMinistry of Defence cannot grant authority, permission, or exemptions allowing spouses or dependants to work in Germany. Responsibility for ensuring compliance with host nation legislation rests with the individual toand, ensurewhere thatapplicable, their employer.

There are several routes through which accompanying spouses may lawfully undertake employment activitieswithin complyGermany, withsubject hostto nationthe law.relevant legal and regulatory requirements.

WorkingEmployment inwithin the localGerman economyEconomy

ThisThe isstatus aof personalan matter. Itaccompanying spouse is possiblerecognised forunder anyGerman spouseimmigration arrangements associated with the Supplementary Agreement and NATO SOFA framework. Consequently, accompanying spouses generally do not require a separate residence permit or work permit to beseek employedemployment in the localGerman economy.

YouIndividuals employed by German or other locally established employers will needbe subject to beGerman satisfiedlegislation thatand itjurisdiction. isThis lawfulmay forinclude:

• employment youlaw
• taxation requirements
• social security contributions
• health insurance obligations
• pension arrangements
• other statutory and regulatory requirements

The decision to workundertake inemployment within the hostGerman nation,economy is a personal one. Individuals are responsible for exampleensuring that youtheir haveemployment anyarrangements necessarycomply workfully permits.with German law.

YouNeither willthe alsoSupplementary needAgreement tonor ensurethe thatNATO youSOFA payprovides anyexemptions taxfrom andGerman employment, tax, social insurancesecurity, duehealthcare, toor theother hostlegal nation.obligations arising from employment.

Operating a Business or Undertaking Self-Employment in Germany

TheAccompanying SOFAspouses doesmay notbe addressable spousalto employmentestablish and thereforeoperate doesa notbusiness, confertrade, anyprofession, exemptionsor fromother suchself-employed liabilities.activity within the Federal Republic of Germany, subject to the relevant approvals, registrations, and regulatory requirements imposed by the German authorities.

InAny Germany,business youractivity statusundertaken asfor acommercial dependantgain spouseand isparticipating recognised in the German immigrationeconomy laws;will thereforeordinarily therebe issubject noto requirementapplicable toGerman obtainlegislation. eitherThis residencemay statusinclude ortaxation, asocial worksecurity permitobligations, forhealth workinginsurance inrequirements, thelicensing localprovisions, economy.

Internationaland remoteother workingregulatory (IRW)

controls.

InternationalIndividuals remoteconsidering workingself-employment includesor differentthe scenarios:

• operation of a privatebusiness employershould inseek anotherappropriate nationprofessional state,advice e.g.from thequalified UK
• aGerman publiclegal, sectortax, employerand offinancial anotheradvisers nationbefore state,commencing e.g.any UKactivity.

  Care MOD,should government,be localtaken government,to council,maintain othera service,clear distinction between any commercial activity and the rights, privileges, or samestatus servicederived asfrom andependant assignedstatus spouse

under the NATO SOFA and Supplementary Agreement.

International remote working (IRW)

TheNeither the NATO SOFA doesnor notthe provideSupplementary Agreement establishes a legal framework for IRW.International Remote Working (IRW).

IRWRemote isworking botharrangements are a personal matter andbetween matterthe foremployee yourand their employer.

It isThe possibleUK thatMOD hostcannot nationauthorise lawor mayvalidate requireremote youworking toarrangements haveundertaken awithin workthe permitterritory evenof ifanother worksovereign isstate. performedThis forincludes athose UK-basedattracting entity.the Theterm NATOCrown SOFAServant does(Civil or Military) not conferassigned anyto exemptionsGermany fromfor suchthe requirements.purpose of their employment.

YouBefore andcommencing yourany form of remote working from Germany, both the employee and employer mayshould alsosatisfy needthemselves tothat complythe arrangement is lawful and compliant with otherall relevant legislation,German forlegal examplerequirements.

Consideration should be given to matters including:

• employment legislation
• taxation obligations
• social security requirements
• healthcare obligations
• health and safety legislation
• data protection and dataprivacy protectionregulations
• any laws.
  other relevant regulatory requirements

YouDepending andon yourthe employercircumstances, needGerman tolaw bemay satisfiedimpose thatobligations iton iseither lawfulthe foremployee youor toemployer, workeven remotelywhere inthe employer is established outside Germany and the hostwork nation.is undertaken remotely.

YouEmployees alsoand needemployers are strongly encouraged to ensureseek thatindependent youlegal meetand anyprofessional taxadvice liabilityfrom thatappropriately mightqualified ariseGerman inadvisers thebefore hostcommencing nation.any remote working arrangement.

YouWhere andthe yourwork employerinvolves mayaccess alsoto needofficial, togovernment, consideror othersensitive relevantinformation, areasadditional ofsecurity operation,considerations suchmay asapply. securityIndividuals -should particularlyensure ifcompliance youwith areall anrelevant employeedepartmental ofsecurity apolicies UKand Governmentseek department.advice from their employing organisation where necessary.

Related

Key content

Principles

UK

• The DefenceSupplementary inAgreement Germany and EuropeNATO -SOFA Informationdo notes

  Northnot Atlanticprovide Treatya Organisationright Statusto ofemployment Forcesfor Agreement:accompanying identificationspouses.

• Any ofemployment, status

  Aboutself-employment, theor business activity in Germany Enablingmust Office

  comply with German law.

• The GermanyMOD Enablingcannot Officegrant ispermission theor Unitedexemptions Kingdom’sfor militaryemployment missionactivities in Germany.

  It

• International Remote Working is thenot responsiblecovered authorityby forthe monitoringSupplementary andAgreement assuringor theNATO conductSOFA.
• Individuals ofand Unitedemployers Kingdomare Defenceresponsible infor Germanyensuring underthat theany Unitedemployment Kingdom’sarrangement obligationsis tolawful theand NATOcompliant Statuswith ofapplicable Forceshost Agreement,nation therequirements.

Related supportingcontent

Germany SupplementaryEnabling AgreementOffice in(GEO)

UK Germany,Defence andin otherGermany related- legalInformation agreements.notes

Contact

NATO theStatus Germanyof EnablingForces Office

Email:Agreement GSO-GEO-CmdGrp@mod.gov.uk- identification of status