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On 1 March 2024, amended immigration regulations went into effect which extend the time limit for students enrolled in a German university and living in Germany to work in the country. The new regulations also removed some restrictions on students (primarily non-EU/EEA/Swiss nationals) who do not graduate but seek to switch from student permits to an employment-based permit. The amended rules allow students to work as employed individuals in Germany for up to 140 full days per calendar year (up from 120 full days). Students who seek to work as self-employed individuals still need to obtain approval separately. Besides this increase in the maximum permitted working days, the changes introduce a new way of counting “working time.”
A Tax Alert prepared by EY's People Advisory Services group, and attached below, provides additional details.