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New information obligation for employers
Effective 1 January 2026, German employers are required to inform nationals of countries outside the EU and European Economic Area, as well as nationals of Iceland, Liechtenstein and Norway, who come to Germany to work for a German employer, about free advisory services for labor law and social law matters. The advisory services aim to protect workers from exploitation and discrimination.
A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.