Remote Working Legislation, Laws & Regulations in Germany

Laws, regulations and legal information related to working from home and remote work

  1. Is there any legislation relating to working from home in your country?
  2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?
  3. Can an employer force an employee to work from home?
  4. Can an employee force an employer to allow them to work remotely?   
  5. Does an employer have to provide the employee with office equipment and supplies for remote work?
  6. Does a company have to reimburse an employee for expenses incurred while working from home?
  7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?
  8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?
  9. Are there any other specific obligations for the employer?
  10. Does an employee need to be insured to work from home?
  11. Is an employee who works from home protected by legislation for work-related accidents and illnesses?
  12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)
  13. Are there any other specific obligations on the employee?
  14.  Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?
  15. Any other comments?

1. Is there any legislation relating to working from home in your country?

No specific legislation relates to work from home in Germany, at least not in the sense of an overall codification. However, isolated provisions concerning work from home or also mobile work can be found in individual laws (e.g. co-determination right of the works council on mobile work stipulated in § 87 (1) No. 14 BetrVG (German Works Constitution Act), occupational health and safety requirements for telework in the sense of § 2 (7) S. 1 ArbStättV (Workplace Ordinance)).

2. How can working from home be implemented in a company (e.g. through collective bargaining agreements, a unilateral decision, employment contracts)?

Work from home can be implemented in a company in several ways. The most common are additional agreements to employment contracts and works council agreements. It is also possible to implement work from home in the employment contract itself or by means of a collective agreement. Yet, it is generally not possible to implement work from home by means of a unilateral decision of the employer (see no. 3 below for an exception to this).

3. Can an employer force an employee to work from home?

If the employment contract determines a certain place of work (e.g. the employer's business premises in a certain city) and the implementation of work from home is not explicitly included in the employment contract, it is not possible to force an employee to work from home by means of the employer's right of directions in § 106 S. 1 GewO (German Code of Trade and Commerce). However, in exceptional situations, in particular in cases of a pandemic situation of national scope, officially ordered closures or evacuations, as well as in such situations in which the business premises are not available for the exercise of the activity due to force majeure (e.g. water or storm damage, fire), it is conceivable to exceptionally assume a unilateral right of order.

4. Can an employee force an employer to allow them to work remotely?   

No. Employees do not have a right to work from home (i.e. remotely). However, this topic has been widely discussed in German politics and the media since the outbreak of the COVID-19 pandemic. The latest draft law provides for employees whose work is suitable for mobile work to have the right of initiative to claim mobile work (right of discussion). However, it is not clear when such legislation will be introduced and what the precise wording will be.

5. Does an employer have to provide the employee with office equipment and supplies for remote work?

The employer is generally obliged to provide all employees with the required working equipment regardless of his place of work. Thus, if the parties agree that the employee will work from home exclusively, it will be the employer's responsibility to ensure the proper equipment of the home office workplace at its expense (unless the exclusive work from home is carried out solely at the request or in the interest of the employee, see below).

If the employer and the employee agree that the employee will use his personal working equipment, the employer will be obliged to reimburse the employee for expenses for working equipment that could reasonably be considered necessary (i.e. a claim according to § 670 BGB (German Civil Code)).

Having said that, if the employer provides the employee with a workplace in the company and the work in the home office is carried out solely at the request or in the interest of the employee, the employee has no claim for reimbursement of expenses. The same applies if the employer allows the employee to choose where he wants to work. As long as a workplace is available for him in the company, the employer is not obliged to bear the costs associated with work from home.

6. Does a company have to reimburse an employee for expenses incurred while working from home?

If the employee procures the necessary work equipment himself because, for example, he is not allowed to take it home from the company office, he has a claim for reimbursement against his employer (see already above under no. 5.). Accordingly, the employee has a claim for reimbursement of his expenses which he was entitled to consider necessary for the establishment and ongoing use of his home workplace. The claim for reimbursement may thus also relate to a share of the rent if the possibility of using premises within the home is substantially restricted. Increased running costs such as electricity and heating costs are also eligible for reimbursement. However, the employee must prove that the costs were incurred specifically for the home office and would not otherwise have been incurred. In the case of internet and telephone costs, this is typically denied; in the case of electricity and heating costs, at least, it is difficult to prove. In the case of the latter, the parties therefore often agree on a lump-sum expense allowance that is not linked to actual use, whereby a lump sum of EUR 50.00 per month is generally considered appropriate.

However, a reimbursement claim is ruled out if the employer leaves it up to the employee whether to perform the work owed in the company or in the home office and provides the employee with a workspace in the company (see above under no. 5).

7. Does an employer have to grant an employee a specific allowance for working from home? If so, under what conditions does an employer not have to pay such an allowance?

Apart from the constellations described under nos. 5 and 6 (in particular in the case of an agreement on a lump sum for increased electricity and heating costs, etc.), the employer is not obliged to pay any other allowances or lump sums for the work from home.

Irrespective of this, employees can claim a home office allowance as part of their income tax return.

8. For employees who work remotely, is the employer responsible for ensuring proper working conditions from a health and safety perspective?

Yes. The provisions of the German Working Conditions Act (ArbSchG) also apply to work from home. The specific occupational health and safety measures to be taken by the employer depend on the circumstances of the individual case. Generally, risk assessment (§ 5 ArbSchG) and instruction of the employees (§ 12 ArbSchG) are the most important aspects.

9. Are there any other specific obligations for the employer?

The employer does not have any further special obligations regarding the work from home beyond those mentioned above. However, the application of the general obligations (e.g. Working Hours Act) must be considered. In addition, the fact that employees work from home should be taken into account when dealing with the legal requirements of certain areas of law such as the protection of trade secrets or data privacy.

10. Does an employee need to be insured to work from home?

An employee working from home must be insured in the same way as an employee working from a usual place of work (office/premises of the company).

Usually, employer and employee will agree that work resources provided to the employee and any remaining property of the employer will be insured by the employer for damage to property, theft and fire.

German jurisdiction has expressly affirmed that statutory accident insurance protection also applies when working from home, provided that the accident "occurs on the occasion of an activity, which the employee performs with the tendency to carry out an activity serving the company". In other words, as long as the employee is actually working for the employer in a home office, statutory accident insurance protection applies. However, the case law is specific, so that the decision depends on the circumstances of the individual case. The case law is also restrictive so even short interruptions in work can lead to the loss of occupational insurance coverage.

12. Is an employer permitted to charge its employees a “reimbursement for working from home” for costs saved? (Saved expenses could include the employee’s reduced costs for transportation, petrol, lunches in restaurants and dry-cleaning charges for office attire)

No.

13. Are there any other specific obligations on the employee?

No. The regular obligations arising from the employment relationship also apply to work from home.

14. Have there been any legislative changes, or updates to immigration rules, designed to encourage short-term remote working in your country (compared to the rules normally found in other countries)?

Short term remote working without an employer in Germany or a secondment to a German part of a foreign group or company is not yet recognized by German immigration law. Such stay may only be approved for nationals of the so-called best friends states Andorra, Australia, Canada, Israel, Japan, Republic of Korea, Monaco, New Zealand, San Marino, the UK and the USA based on the details of the employment.

15. Any other comments?

N/A