The new Workation Atlas shows: Nowhere is the keyword googled as frequently as in Germany. For HR, there are a number of things to consider when dealing with workation requests from employees relating to taxes, law, data protection and social security.
More than half – 52 percent – of all global Google searches for the term “workation” come from Germany – that’s nine times as many as from second-place Poland. This is perhaps the most surprising result of the Workation Atlas 2026, which the Berlin data studio DataPulse Research recently published.
In 2025, an average of 15,076 Google searches for “workation” were registered in Germany every month – an increase of 13 percent compared to the previous year.
Temporarily moving your workplace to your desired location abroad is apparently a trend: according to a Fraunhofer IAO study from September 2025, around two thirds of German employees are now familiar with the concept. A good third of employers allow employees to use this form of mobile working. One in four participants in the IAO study has also already completed a workation.
A PwC analysis from 2024 also confirms the popularity of mobile working from abroad: it is generally an option for almost two out of three employees. Especially for younger people, it is even an exclusion criterion if employers block this form of flexibility.
Workation goals for 2026: top destinations for three types
But where do people who love to travel go who want to combine their stay abroad with work? The Workation Atlas provides an answer to this. DataPulse authors compared 630 cities worldwide based on criteria such as airfares, cost of living, remote work infrastructure and broadband quality. In order to avoid too much focus on individual countries, a maximum of two cities per country are permitted per ranking. A distinction was made between three different workation types.
The first group is referred to as “pragmatists” in the Workation Atlas. Typically, these are employees who, in Germany at least, are actually limited to the European area by EU and EEA regulations, such as the A1 certificate requirement and the 183-day tax rule. For this type, Seville in Spain leads the ranking – the city has flights starting at around 200 euros from Frankfurt, an annual average of 21 degrees and a cost of living that is more than 30 percent below the Berlin level, which serves as a reference. They are followed by Ericeira (Portugal) and Valencia (Spain).
The second type of workation is nicknamed “Sparfuchs”; their focus is on maximum performance per euro. Anyone who is not bound by labor and social security rules due to their work and wants to get the most out of their budget should ideally end up in the Indian metropolis of Jaipur, Bangkok (Thailand) or DaNang (Vietnam).
For the “globe-traveler” type – typically self-employed and founders – who prioritize experiences and remote work infrastructure, Bangkok, Kuala Lumpur (Malaysia) and Chiang Mai (Thailand) are at the top of the list.
No legal right, many obligations
As tempting as the more or less exotic travel destinations may initially seem, if employees actually want to temporarily relocate their place of work abroad, this is a lot of work for HR departments. The legal situation is complex and many aspects have not yet been conclusively clarified legally. We have explained the pitfalls lurking in more detail for you elsewhere.
In principle, employees have no legal right to work. According to Section 106 of the Trade Code, the employer can determine the place of work at its reasonable discretion within the framework of its right of direction – unless the employment contract, works agreement or collective agreement regulates otherwise. Every workstation therefore requires an express agreement between the employer and the employee. Employees who work from abroad on their own initiative and without the employer’s consent are violating their obligations. Under certain circumstances, this can even result in termination.
According to Article 8 Paragraph 2 of the Rome I Regulation, German labor law generally remains applicable to employees who have their usual place of work in Germany – even if they are temporarily working in another EU country. However, the so-called favorability principle applies to minimum occupational safety: If the host country’s regulations are more favorable for employees (e.g. rest periods or public holidays), this applies.
It is also important to involve the works council: According to Section 87 Paragraph 1 No. 14 BetrVG, the works council has an important right of co-determination in the design of mobile work using information and communication technology.
More on the topic
Legally secure work: an overview of social security, tax and data protection
Workation sounds tempting, but it involves legal risks. From social insurance to A1 certificates to data protection: What legal aspects employers and employees have to consider when working remotely abroad.Read more
Social insurance and accident protection: A1 is mandatory
In the area of social insurance, the General Local Health Insurance Funds (AOK) recommend treating a work assignment in the EU, EEA or Switzerland as a posting and applying for the A1 posting certificate. This is the only way to ensure that German social security law continues to apply.
The Techniker Krankenkasse (TK) expressly warns against so-called “hush trips” – i.e. secret work excursions without the knowledge of the employer: Anyone who works abroad without an A1 certificate may not be entitled to health benefits in the event of illness and, in extreme cases, may even be forced to stop work.
An important rule of thumb also applies to statutory accident insurance protection: the work in Germany must be at least 25 percent per year – for a five-day week, an average of two days per week in Germany.
Sexpensiven oned dataschutz
From a tax perspective, the 183-day rule is crucial: Anyone who works abroad for more than half a year – i.e. 183 days – per year will be liable to tax there. In addition, the Görg business law firm warns of the risk of a foreign permanent establishment: If companies allow their employees to work from abroad on a permanent basis, they may be obliged to tax profits in the respective host country.
When it comes to data protection, company systems may only be used via VPN-secured connections. Open WiFi networks are taboo for business purposes. Data protection experts also strongly advise against taking internal company information or sensitive personnel documents abroad – especially those that affect special categories of personal data within the meaning of Art. 9 GDPR.
Work outside the EU
If employees plan to work outside the EU or EEA, things get a little more complicated. According to the law firm Görg (proper spelling GÖRG), it must first be checked whether the EU has concluded an agreement with the third country in question. If such an agreement exists, a work permit is usually not required. However, the employer also has certain reporting obligations here.
If the employee wants to spend his work in a third country without an agreement, the respective residence and employment law requirements must be examined individually in relation to the respective country. Typically, both an entry visa and a residence permit that entitles you to work are required, say the Görg lawyers.
Take advantage of recruiting opportunities
All of this sounds like bureaucracy – but Workation also offers companies tangible advantages. Employee satisfaction increases and the basic openness to such opportunities can represent a decisive advantage in the competition for talent.
According to the PwC study, younger people in particular are interested in this: four out of five 18 to 29 year olds said in the survey that they were interested in mobile working from abroad. The least interest was among the over-60 generation – but here too, almost half said that they could imagine working.
It is also interesting that experiences with work stays are generally positive: almost everyone (92 percent) who has tried it would work from abroad again, said the participants in the PwC study.
Info
This is how HR can make workation legally compliant:
- Written agreement: Every workation requires an individual, written agreement. Location, duration, right to give instructions and integration into the company must be documented.
- Apply for A1 certificate: If you work in the EU, EEA, Switzerland or Great Britain, you must apply before you travel – this ensures that German social security law continues to apply and protects against loss of benefits. |
- Check tax risks: Please note the 183-day rule, as exceeding this will result in tax liability in the host country. Longer stays of one or more employees in the same country can also give rise to a foreign permanent establishment.
- Involve the works council: Section 87 Paragraph 1 No. 14 BetrVG gives the works council a real right of co-determination in the organization of mobile work. Early involvement avoids conflicts.
- Ensuring data protection and IT security: Prescribe a VPN requirement for all business access and a ban on open Wi-Fi use. Regulate the taking of sensitive documents (especially data according to Art. 9 GDPR) abroad, for example through lockable storage.
