Mobiles Arbeiten means location-independent work without a fixed workstation. Unlike Homeoffice with a set-up Telearbeitsplatz, the Workplace Ordinance requirements do not apply. The general occupational safety duty under § 3 ArbSchG and the Working Hours Act apply unchanged. The works council has an enforceable co-determination right over its arrangement under § 87 (1) no. 14 BetrVG. Where work is performed from abroad, social security, taxation, permanent establishment risk, and applicable employment law can each shift on their own thresholds.
At a glance
- No general statutory right (as of August 2026); the basis is the employment contract or a works agreement
- The ArbStättV requirements for Telearbeitsplätze do not apply, because no fixed workstation is set up
- The general occupational safety duty under § 3 ArbSchG remains, as does the risk assessment for the activity
- The works council has a co-determination right on the arrangement of mobile work under § 87 (1) no. 14 BetrVG
- The Working Hours Act applies unchanged, including time recording
- Working from abroad is a different question with its own consequences, see Workation
Co-determination under § 87 (1) no. 14 BetrVG
Since 2021 the works council has an enforceable co-determination right over how mobile work performed using information and communication technology is arranged.
The distinction matters: whether mobile work is introduced at all is the employer's decision. What is subject to co-determination is the how, for example the extent, availability rules, technical equipment, and rules on where work may be done.
Arrangements made without involving the works council are ineffective towards employees. In companies with a works council the route therefore runs through a works agreement in practice.
What belongs in a policy
- Permitted work locations and excluded ones, such as public networks without VPN
- Availability and response times
- Equipment and cost allocation
- Data protection and screen privacy in public spaces
- How working from abroad is handled, including a prior-approval requirement
Working from abroad
As soon as mobile work happens from abroad, employment law is no longer the only issue. Four areas can shift independently of each other, each with its own threshold.
Social security. Within the EU, the law of a single state applies as a rule. Where a substantial part of the work, generally from 25 percent, is performed in the state of residence, responsibility moves there (Reg. (EC) 883/2004). Since July 2023 a multilateral Framework Agreement on cross-border telework allows employers to apply to stay in the employer state's system as long as telework in the state of residence stays below 50 percent. It applies only between signatory states and only on application. An A1 certificate is required in every case, regardless of duration, including for one-day business trips. See the A1-Bescheinigung card.
Tax. The right to tax generally follows the place where the work is performed. The 183-day rule in double tax treaties applies only where all of its conditions are met, including that the remuneration is not borne by a permanent establishment in the state of activity.
Permanent establishment. On the prevailing view, an employee's home office alone does not usually create a permanent establishment. The risk rises sharply where the person concludes contracts or substantially prepares their conclusion. Sales roles abroad are therefore the critical case.
Applicable employment law. A choice of law is permitted but cannot deprive the employee of the protection of mandatory rules of the habitual place of work (Art. 8 Rome I). Where the habitual place of work moves abroad permanently, local rules on dismissal protection, holiday, or minimum wage may apply in addition.
Outside the EU, immigration and work authorisation come on top, as do data protection questions for third countries.
Practical consequence: working from abroad belongs under a prior-approval requirement, with an annual cap in days, a country list, and individual review beyond a certain duration. A blanket permission inside a general remote policy is the most common mistake.
Short stays connected to holiday are covered on the Workation card.
FAQ
What is the practical difference from Homeoffice?
With a Homeoffice set up as a Telearbeitsplatz, the employer must provide the workstation and meet the ArbStättV requirements. With mobile work that falls away, because no workstation is set up. The general duty of care remains in both cases.
Does time recording apply to mobile work too?
Yes. Start, end, and duration must be recorded regardless of location. It matters particularly for mobile work, where travel and waiting time make the boundaries harder to draw.
Can employees simply work from abroad?
Not without further steps. Social security, tax, permanent establishment risk, applicable employment law, and immigration status can all change, each on its own threshold. That is why the case belongs under a prior-approval requirement rather than in a general remote policy.
Can mobile work be revoked unilaterally?
That depends on the basis. Where it is firmly agreed individually, the agreement binds. Where it sits in a works agreement, the termination and amendment mechanisms set out there apply, and the works council must be involved again.
Last updated: August 2026
This article provides general information and is not a substitute for legal advice in individual cases.
