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Following the passing of legislation as part of its preparations for Brexit, UK citizens and their dependents who exercised their right of free movement before January 1, 2021 will generally be able to stay and work in Germany after December 31, 2020. Where applicable, this will be without interruption and in most cases without the need for a formal application.
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.