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Working in Germany
Work permit
As a general rule, international scholars will need a residence permit that allows them to work in Germany. Work permits do not have to be applied for separately, but in combination with a residence permit. Please contact the Ausländerbehörde (Foreigners' Office) at your place of residence in Germany to obtain a residence permit.
If you enter Germany with a visa in order to work, this must be stated in your application for a visa.
International scholars who have a specific job offer will generally be given a residence permit that allows them to work. However, a work permit is only valid for the specific job offer.
EU Member States
Citizens from EU Member States, EEA countries and Switzerland are exempt from these regulations. They do not need a work permit for Germany.
Transitional arrangements are in place for the new EU Member States, meaning that citizens from Croatia still require work permits.
High potentials
Special rules apply to high potentials, who may enter Germany if they have a specific job offer. Under special circumstances, they may even receive a Niederlassungserlaubnis immediately. This type of residence permit automatically entitles the holder to work in Germany. High potentials include international scholars with specialist knowledge, as well as lecturers and research assistants with prominent positions.
Social security
Employees have to contribute a set amount to social insurance in Germany. The employer and the employee pay half each. The employer is responsible for registering the employee, collecting the employee’s contribution and passing it on together with his contribution.
You will be registered with the health insurance company of your choice, which will notify the other social security providers accordingly. Once you have been registered you will receive a social security number.
Income tax
Whether or not you are liable to tax in Germany depends on a number of factors.
If you receive a scholarship or grant, you may be exempt from paying income tax in Germany. Please contact your scholarship provider.
If you receive a scholarship for a short-term stay and are simultaneously employed in your home country, you will normally have to pay tax in your home country. If you have an employment contract in Germany for over six months, you will normally be taxed in Germany. The basis for taxation will then be your globally earned income. If you stay in Germany for less than six months, your income will be taxed in your home country.
Any taxes incurred in Germany will be deducted from your salary.
At the end of the calendar year you can request an adjustment of your taxes (Lohnsteuerausgleich), which could mean that you will get some money back if you have paid too much tax. The necessary forms can be obtained from the local tax office (Finanzamt) or town hall. If you live in Osnabrück, Osnabrück City Tax Office (Finanzamt Osnabrück-Stadt) is responsible for you.