Spousal employment - Supplementary Agreement Germany
The NATO Status of Forces Agreement (SOFA) and the Supplementary Agreement are the international legal agreements that enable UK Defence to operate in Germany.
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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 Germany, the stationing and operation of UK Defence personnel is governed by the Supplementary Agreement to the NATO SOFA. The Supplementary Agreement expands upon the provisions of the NATO SOFA and 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 Supplementary Agreement provides a direct legal entitlement for accompanying spouses or family members to undertake employment in Germany.
The agreements provide a basis for lawful residence and status in Germany for eligible dependants accompanying members of the force or civilian component. Any employment activity undertaken by a dependant must, however, comply with applicable German law.
The UK Ministry 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 and, where applicable, their employer.
There are several routes through which accompanying spouses may lawfully undertake employment within Germany, subject to the relevant legal and regulatory requirements.
Employment within the German Economy
The status of an accompanying spouse is recognised under German immigration 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 seek employment in the German economy.
Individuals employed by German or other locally established employers will be subject to German legislation and jurisdiction. This may include:
- employment law
- taxation requirements
- social security contributions
- health insurance obligations
- pension arrangements
- other statutory and regulatory requirements
The decision to undertake employment within the German economy is a personal one. Individuals are responsible for ensuring that their employment arrangements comply fully with German law.
Neither the Supplementary Agreement nor the NATO SOFA provides exemptions from German employment, tax, social security, healthcare, or other legal obligations arising from employment.
Operating a Business or Undertaking Self-Employment in Germany
Accompanying spouses may be able to establish and operate a business, trade, profession, or other self-employed activity within the Federal Republic of Germany, subject to the relevant approvals, registrations, and regulatory requirements imposed by the German authorities.
Any business activity undertaken for commercial gain and participating in the German economy will ordinarily be subject to applicable German legislation. This may include taxation, social security obligations, health insurance requirements, licensing provisions, and other regulatory controls.
Individuals considering self-employment or the operation of a business should seek appropriate professional advice from qualified German legal, tax, and financial advisers before commencing any activity.
Care should be taken to maintain a clear distinction between any commercial activity and the rights, privileges, or status derived from dependant status under the NATO SOFA and Supplementary Agreement.
International remote working (IRW)
Neither the NATO SOFA nor the Supplementary Agreement establishes a legal framework for International Remote Working (IRW).
Remote working arrangements are a matter between the employee and their employer. The UK MOD cannot authorise or validate remote working arrangements undertaken within the territory of another sovereign state. This includes those attracting the term Crown Servant (Civil or Military) not assigned to Germany for the purpose of their employment.
Before commencing any form of remote working from Germany, both the employee and employer should satisfy themselves that the arrangement is lawful and compliant with all relevant German legal requirements.
Consideration should be given to matters including:
- employment legislation
- taxation obligations
- social security requirements
- healthcare obligations
- health and safety legislation
- data protection and privacy regulations
- any other relevant regulatory requirements
Depending on the circumstances, German law may impose obligations on either the employee or employer, even where the employer is established outside Germany and the work is undertaken remotely.
Employees and employers are strongly encouraged to seek independent legal and professional advice from appropriately qualified German advisers before commencing any remote working arrangement.
Where the work involves access to official, government, or sensitive information, additional security considerations may apply. Individuals should ensure compliance with all relevant departmental security policies and seek advice from their employing organisation where necessary.
Key Principles
- The Supplementary Agreement and NATO SOFA do not provide a right to employment for accompanying spouses.
- Any employment, self-employment, or business activity in Germany must comply with German law.
- The MOD cannot grant permission or exemptions for employment activities in Germany.
- International Remote Working is not covered by the Supplementary Agreement or NATO SOFA.
- Individuals and employers are responsible for ensuring that any employment arrangement is lawful and compliant with applicable host nation requirements.
Related content
Updates to this page
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Webpage updated to clarify dependent employment status under German law, considerations relating to international remote working, and guidance on private business, self-employment and trading activities in Germany.
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Added: related content section.
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First published.