Cross-Border Work & Living

By Dr. Theresa Rath, Attorney at Law

When residence, work and professional structures are located in different countries

Cross-border living arrangements often develop gradually. A person moves to Italy, Spain or Portugal while retaining a business, office, clients, customers or other professional links in Germany. Work is performed mainly remotely, with regular working days or appointments in several countries. For self-employed people, entrepreneurs and location-independent professionals, this freedom raises legal questions spanning several areas of law and competent authorities.

My work begins with migration and EU free movement law. It determines whether, and on what basis, the people involved may live and work in the country of residence. Tax, social security and professional regulation use their own connecting factors. Each field requires separate analysis, but the conclusions must work together.

My legal advice is limited to German law, including the EU-law rules applicable in Germany. I do not provide tax advice.

The legal layers of a cross-border setup

For EU citizens, the first issue is which free movement category reflects the actual activity. Third-country national family members may require entry clearance, a residence card and proof of derived rights. Where a non-EU country is involved, a national immigration route may also be required.

Not every matter requires an international advisory team from the outset. It is often possible first to identify which questions are material to the particular arrangement. Tax advisers, social-security institutions, professional pension schemes or local counsel can then be involved with a defined factual and legal brief.

For self-employed people, entrepreneurs and location-independent professionals

The service is intended for people who organise their work flexibly across borders while retaining links to Germany. This may include consultants, architects, journalists, designers, creative professionals, IT specialists, founders and other self-employed people. Lawyers and other regulated professionals may also fall within the scope. For those professions, authorisation, chamber and insurance requirements at the relevant place of practice require additional attention.

The German nexus remains the legal starting point. Where an arrangement raises questions of foreign law, I identify and coordinate suitable advisers on the ground. Advice in German, English, Spanish, Italian and Portuguese also allows matters involving Italy, Spain and Portugal to be organised without an additional language interface.

From an idea to a reliable basis for decision-making

A setup assessment may be instructed before a move or for an arrangement that is already in operation. It records nationality, homes, periods of presence, actual working locations, contracts, premises, clients and the position of accompanying family members. The result is a structured overview of the legal basis, open issues and competent institutions.

I assess the migration-law structure and identify which questions require tax, social-security or professional-regulation advice. I do not provide tax advice. Where additional expertise is required, existing contacts may be introduced or suitable specialists identified and coordinated for the matter.