Germany Job Search in 2026: Job Boards, Minimum Wage, Work Permits and Labour Law

By AIResume Editorial Team

Last updated: 21 October 2026

Germany is Europe's largest economy, with about 83.5 million people and persistent shortages of skilled workers in health care, engineering, IT and the trades. The Skilled Immigration Act opened several routes for non-EU applicants, from the EU Blue Card to the Chancenkarte (Opportunity Card), and EU/EEA citizens can work without a permit. English is common in technology and international firms, but German is needed for most jobs, and many employers expect documents in German.

This guide covers the economy in numbers, where to search, the statutory minimum wage and sector floors, work and residence permits, labour law, public holidays, social security, income tax and what German employers expect in a CV. For other markets, see our guides to job boards in Switzerland, Belgium and France.

Editorial boundary: This is practical job-search guidance, not legal, immigration or tax advice. We only list figures we could read in an official or primary source, and we mark those that come from press reports or a secondary summary as "reported" or "likely". Confirm details with the Bundesagentur für Arbeit (the Federal Employment Agency), Make it in Germany, the BAMF (Federal Office for Migration and Refugees), the Auswärtiges Amt (Foreign Office), Destatis (the Federal Statistical Office), the European Central Bank, the Deutsche Rentenversicherung (the pension insurer), the Bundesfinanzministerium (the Federal Ministry of Finance), your local Ausländerbehörde and Finanzamt, and the law texts on gesetze-im-internet.de before you sign.

Germany's economy in numbers

*Source: World Bank, World Development Indicators (accessed 21 October 2026).*[^1]

World Bank unemployment (modelled, 2025) is 3.7%, and youth unemployment (ages 15 to 24) is 6.9%. The World Bank also lists an international migrant stock of 16,750,084 people in 2024 and personal remittances received at 0.5% of GDP in 2025. The national figures below are more recent.

The BA counts people registered as unemployed, while the ILO measure comes from a labour force survey, so the two rates are not comparable. The BA's next release, with October data, is due on 30 October 2026.[^2]

What this means for a job seeker: with about three million registered unemployed and a foreigner rate (13.6%) nearly three times the German rate (4.9%), competition is real even where employers complain of shortages, and language and recognised qualifications matter. Non-German employment still grew: the BA reports 181,000 more non-German employees than a year earlier, while German employees fell by 266,000.[^2] We convert euros to US dollars at 1.1215; the monthly average was 1.1513 in September and 1.1216 for 1 to 20 October, so treat dollar figures as approximate.[^6]

Germany job search in one table

The salary tool Entgeltatlas of the BA shows typical pay by occupation.[^12]

Some names in older lists have gone or changed. Monster.de went offline around 31 July 2025 (reported by a trade publication), and Joblift entered preliminary insolvency in April 2026 with its assets reported sold to Adzuna, so we do not list either as a channel. The old IHK apprenticeship address now redirects to meine-ausbildung-in-deutschland.de. Treat the table as a snapshot of 21 October 2026, not a ranking.

The planned Work-and-Stay-Agentur is not yet a channel. The cabinet adopted only key points on 5 November 2025, the idea is to build it from the BA and the Bundesamt für Auswärtige Angelegenheiten rather than as a new authority, and we saw no bill as of October 2026. A website of that name states that it is not an official site of the federal government, so we do not link it.[^13]

What this means for a job seeker: start with the BA Jobbörse and two commercial boards, add EURES if you are an EEA citizen, and apply directly to large employers. If you plan to move from abroad, read the Make it in Germany permit pages before you apply.

Bundesagentur für Arbeit and public-sector portals

The BA runs the Jobbörse, the ZAV and the local employment agencies, and it publishes monthly labour statistics.[^7] Social benefits for people who need support are paid by the Jobcenters. The benefit formerly called Bürgergeld is now named "Grundsicherungsgeld" in SGB II § 19, and the press reports 1 July 2026 as its start. Foreigners should be careful: claims for basic support can affect residence permits, so ask your Ausländerbehörde first.[^14] Public-sector vacancies appear on service.bund.de, Interamt and state portals such as karriere.nrw and the Berlin career portal.

Recruitment and staffing agencies

Randstad, Adecco, ManpowerGroup, Hays, Michael Page and Robert Half are long-established names, but we did not verify what each is hiring for today, so check the live advert. The rules matter more than the names:

• Fees for job seekers. Under SGB III § 296, a private placement agency may charge a job seeker, but only under a written contract, only if the placement leads to an employment contract, and never as an advance payment (§ 296 paragraph 2). The total, including VAT, may not exceed EUR 2,000 (about USD 2,243) (paragraph 3). A placement into a minijob may not be charged. If the BA gives you an Aktivierungs- und Vermittlungsgutschein (placement voucher), the BA pays the agency instead: EUR 2,500 (about USD 2,804) for a successful placement into insured employment, up to EUR 3,000 for long-term unemployed or disabled people (SGB III § 45).[^15]
• Temporary agency work (AÜG). A worker may be assigned to the same user company for at most 18 consecutive months (§ 1 paragraph 1b), and interruptions of up to three months do not restart the count. Equal treatment applies from the first day (§ 8 paragraph 1). A collective agreement may deviate on pay for the first nine months only; longer only if, after 15 months, a pay level equivalent to the user's industry pay is reached with a stepped approach (§ 8 paragraph 4).[^16]
• Agency-work minimum wage. The seventh Lohnuntergrenze regulation sets the lowest pay group at EUR 14.96 from 1 July 2026, EUR 15.33 from 1 September 2026 and EUR 15.87 from 1 April 2027.[^16]

Pay in 2026: the statutory minimum wage and sector floors

Germany has a statutory minimum wage. The Fifth Minimum Wage Adjustment Regulation (5 November 2025, BGBl. 2025 I Nr. 268) sets EUR 13.90 gross per hour from 1 January 2026 and EUR 14.60 from 1 January 2027.[^17] The table converts euros to US dollars at the ECB rate of 20 October 2026 (1.1215).[^6]

The training-pay amount depends on the year in which the training starts, and the surcharges for later years follow § 17 of the Vocational Training Act. The minijob limit is the minimum wage times 130 divided by 3, rounded up (SGB IV § 8 paragraph 1a); in a minijob the employer usually pays a flat 2% tax, and pension contributions apply unless you opt out. The care minimum wages rise again on 1 July 2027 (the reported figures are 16.95 for assistants and 18.26 for qualified assistants).[^19][^20]

Who is not covered. Under MiLoG § 22, the minimum wage does not apply to people under 18 without completed vocational training, to training pay, to long-term unemployed people (§ 18 SGB III) in the first six months of a job, to volunteers, and to certain internships: compulsory internships, orientation internships up to three months, internships accompanying a course up to three months, and Einstiegsqualifizierung or BvB participants.[^21]

EU rules. On 11 November 2025 the Court of Justice of the EU (case C-19/23) annulled Article 5(2) of the Adequate Minimum Wages Directive and parts of Articles 5(1) and 5(3); the rest of the directive stands. We found no stand-alone German law implementing it. The Bundestariftreuegesetz, which ties federal contracts of EUR 50,000 or more to collective-bargaining pay, is reported to have entered into force on 1 May 2026.[^22]

Earnings. Destatis figures, which we could read only through search-result text, give a median gross annual salary of EUR 54,066 (about USD 60,635) for full-time employees in 2025 including special payments, and a median gross monthly salary of EUR 4,123 (about USD 4,624) in April 2025, excluding special payments. Treat both as "likely", and note that they are medians, not minimums.[^23]

Housing. The Mietpreisbremse (rent brake) limits the starting rent of a new lease in designated tight markets to at most 10% above the local comparative rent (§ 556d BGB). The Länder may keep such regulations until 31 December 2029, and new buildings first used after 1 October 2014 and comprehensive modernisations are exempt. We give no city rent tables because we found no official source.[^24]

What this means for a job seeker: the entry floor in 2026 is EUR 13.90 an hour, which is about EUR 2,400 a month at 40 hours a week by our calculation (about USD 2,700), and many sectors pay more by collective agreement. Compare any offer with the table, and ask whether you are in a covered group before you accept an internship or a minijob.

EU/EEA and non-EU applicants: work and residence permits

EU/EEA citizens may live and work in Germany under free movement without a work permit. Non-EU nationals normally need a residence title that allows work before they start, and the main routes are below. We checked the amounts against the current law texts.

• EU Blue Card (§ 18g AufenthG). For 2026 the standard salary threshold is EUR 50,700 gross a year (about USD 56,860), which is 50% of the pension-insurance ceiling of EUR 101,400, and the BA does not need to consent. A reduced threshold of EUR 45,934.20 (about USD 51,515) applies to listed shortage occupations and to graduates whose degree is at most three years old, and it also applies to IT specialists without a degree who have three years of experience in the last seven (§ 18g paragraph 2, not § 19c). For the reduced threshold the BA must consent.[^25]
• Experience route (§ 19c paragraph 2 AufenthG with § 6 BeschV). Two years of experience in the last five, a recognised vocational or degree qualification and a salary of at least 45% of the ceiling, which is EUR 45,630 for 2026 (about USD 51,174; computed from the formula). The salary threshold does not apply to employers bound by a collective agreement.[^25]
• Skilled-worker permits (§§ 18a and 18b AufenthG). These permits cover any qualified employment and are not tied to one employer. For the Blue Card, the authority may suspend a change of job in the first 12 months for 30 days.[^26]
• Chancenkarte (Opportunity Card, § 20a AufenthG). You need six points under § 20b, proof of funds of EUR 1,091 a month (EUR 13,092 for 12 months, about USD 14,683) and basic language skills (at least A1 German or B2 English). You may work up to 20 hours a week and do trial work of up to two weeks per trial. Officially, 11,497 Chancenkarte visas were issued between 1 June 2024 and 15 June 2025; later figures come only from blogs, so we do not give them.[^27]
• Western Balkans rule. Up to 50,000 consents a year (§ 26 paragraph 2 BeschV).[^28]
• Fees. The national visa costs EUR 75 (about USD 84), issuing a residence permit or Blue Card costs EUR 100 (about USD 112), and the accelerated skilled-worker procedure under § 81a costs EUR 411 (about USD 461). The employer can apply on your behalf under a power of attorney.[^29]
• Employer duties. The employer must check that you hold a title that permits the work, keep a copy for the duration of employment and notify the Ausländerbehörde within four weeks if a skilled-worker employment ends early (§ 4a paragraph 5 AufenthG).[^26]
• Naturalisation. The normal period is five years (§ 10 paragraph 1 StAG). The three-year fast track was abolished by BGBl. 2025 I Nr. 256, published on 29 October 2025.[^30]
• Border systems. The EU Entry/Exit System started on 12 October 2025 and has been fully operational at all Schengen borders since 10 April 2026. ETIAS is planned for the last quarter of 2026, but we found no exact date; it is not in operation, and the fee will be EUR 20 when it starts.[^31]

Japanese nationals. Under § 41 paragraph 1 AufenthV, Japanese citizens may enter Germany without a visa and apply for a needed residence title in Germany, within 90 days of entry (paragraph 3). This does not apply to the ICT card (paragraph 4). The Japan-Germany working holiday scheme has operated since 2000: ages 18 to 30, a stay of 3 to 12 months, and no annual quota as far as the sources show. One source says a second participation became possible from 1 January 2025, but the pages we read conflict, so check the embassy's page before you apply.[^32] We found no verified count of Japanese residents in Germany.

Foreign workers in Germany in numbers

We found no verified official totals of Blue Cards issued or of permits by nationality for 2024 or 2025, so we give none.

What this means for a job seeker: an EU/EEA citizen can start at once. A non-EU applicant should compare the offer with EUR 50,700 (or the reduced figure if the occupation or degree qualifies), have the qualification recognised first, and not resign or travel until the title is secured. The German mission abroad and your Ausländerbehörde decide your case, so check the current rules with them.

Labour law: hours, leave, notice and dismissal

We read the law texts on gesetze-im-internet.de. Collective agreements and works agreements often add to or vary these rules, so check your contract.

The Working Time Act text has no explicit 48-hour weekly figure; 48 hours on a six-day week follows from the daily limit. A reform to allow a weekly instead of a daily maximum is only a plan: the coalition agreement mentions it, and a draft is reported but not law. An employer must record working time under a 2022 Federal Labour Court ruling (13 September 2022, 1 ABR 22/21), but no statutory format exists yet.[^39] The Pay Transparency Directive deadline of 7 June 2026 passed without a German law; the existing Entgelttransparenzgesetz remains the only rule, and the government says a bill will follow.[^40]

What this means for a job seeker: expect an 8-hour day, at least 20 days of leave on a five-day week plus public holidays, and notice that depends on the contract. Check the offer for overtime pay, because there is no general statutory rate.

Notice, dismissal and the Kündigungsschutzgesetz

The Kündigungsschutzgesetz (KSchG) protects employees after more than six months of employment (§ 1). It does not apply to businesses that regularly employ ten or fewer employees, not counting trainees, for contracts that began after 31 December 2003, and part-timers count as 0.5 (up to 20 hours a week) or 0.75 (up to 30 hours) (§ 23). Whatever the size of the firm, an employee who wants to challenge a dismissal must sue within three weeks of receiving it (§ 4).[^41]

The employer's notice periods under § 622 paragraph 2 BGB lengthen with service: one month after two years, rising step by step to seven months to the end of a month after 20 years. Your own notice stays at four weeks unless the contract says otherwise.[^36]

Public holidays in 2026

Nationwide, Germany has nine public holidays in 2026. Seven fall on weekdays; German Unity Day and the second day of Christmas fall on Saturdays.

The dates are computed from Easter Sunday, 5 April 2026. Some holidays apply only in certain states (Länder):

• Epiphany, Tuesday 6 January: Baden-Württemberg, Bavaria, Saxony-Anhalt.
• International Women's Day, Sunday 8 March: Berlin and Mecklenburg-Vorpommern.
• Corpus Christi, Thursday 4 June: Baden-Württemberg, Bavaria, Hesse, North Rhine-Westphalia, Rhineland-Palatinate and Saarland, and parts of Saxony and Thuringia.
• Assumption Day, Saturday 15 August: Saarland, and in Bavaria only in communities with a mainly Catholic population.
• World Children's Day, Sunday 20 September: Thuringia.
• Reformation Day, Saturday 31 October: Brandenburg, Mecklenburg-Vorpommern, Saxony, Saxony-Anhalt, Thuringia, Bremen, Hamburg, Lower Saxony and Schleswig-Holstein.
• All Saints' Day, Sunday 1 November: Baden-Württemberg, Bavaria, North Rhine-Westphalia, Rhineland-Palatinate and Saarland.
• Repentance Day, Wednesday 18 November: Saxony only.
• Brandenburg also lists Easter Sunday and Whit Sunday (reported).

We read the Bavarian holiday list directly; the other states rest on search summaries and general sources, so confirm your state's holiday law before you plan leave.

Social security: what is deducted and what you get

Most employees pay social contributions through payroll. The 2026 rates and ceilings, with the cost split between employer and employee, are:

The mandatory-insurance income limit for health insurance (Versicherungspflichtgrenze) is EUR 6,450 a month, and the reference figure (Bezugsgröße) is EUR 3,955 a month. The same ceilings apply in the East and West. Saxony splits long-term care differently, with the employee paying more.[^42][^43]

• Pension. The general waiting period is five years (§ 50 SGB VI). A refund of contributions (§ 210 SGB VI) is possible only if you are not compulsorily insured and have no right to voluntary insurance, 24 calendar months after leaving the system, and only the employee's share is refunded. EU/EEA nationals normally have the voluntary right, so they cannot claim a refund. Whether Japanese nationals can claim a refund is not confirmed, so ask the pension insurer.[^44] The Aktivrente allows up to EUR 24,000 a year (EUR 2,000 a month, about USD 2,243) of wage income to be tax-free for employees who are past the statutory retirement age and still pay pension contributions.[^45]
• Unemployment benefit (Arbeitslosengeld I). The rate is 60% of the reference pay, or 67% with a child (§ 149 SGB III). You need 12 months of insured work in the previous 30 months, and the duration runs from 6 months (12 months insured) up to 12 months (24 months insured), longer for people aged 50 and over.[^46]
• Basic support. The Grundsicherungsgeld is the successor to Bürgergeld. Under SGB II § 7b, after three consecutive missed appointments a person counts as unreachable and the basic need ends from the next month.[^47]
• Sick pay. The employer continues pay for six weeks under § 3 EntgFG; Krankengeld follows at 70% of gross, capped at 90% of net, for up to 78 weeks within three years.[^35]
• Parental allowance (Elterngeld). The maximum is EUR 1,800 a month (about USD 2,019) and the minimum is EUR 300. The rate is usually 67% of net pay, falls to 65% above EUR 1,200 of net income and rises toward 100% below EUR 1,000. There is no claim if the previous year's taxable income exceeded EUR 175,000.[^48]
• Child benefit (Kindergeld). EUR 259 a month per child (about USD 290).[^49]
• Japan agreement. The Japan-Germany social security agreement, signed on 20 April 1998, has been in force since 1 February 2000. It covers pensions only, lets insurance periods be added together and exempts workers posted by a Japanese employer from German pension contributions for 60 calendar months (extendable on joint application).[^50]

What this means for a job seeker: compare salaries on gross pay and expect your half of the contributions above to come out of it. The employer pays the matching half of the pension, unemployment, health and care contributions on top of gross pay. If you move between Japan and Germany, keep your insurance records.

Taxes on your salary

Germany taxes wages through payroll withholding (Lohnsteuer). The figures below are for 2026 under § 32a of the Income Tax Act (EStG).

[^51][^52]

• Tax classes. Employees are placed in Steuerklasse I to VI (§ 38b EStG). Class VI applies to second and further employers. Class II carries a relief amount for single parents, EUR 4,260 for the first child (§ 24b EStG).[^53]
• Church tax. It applies to members of the churches that levy it. The rate is reported as 8% of income tax in Baden-Württemberg and Bavaria and 9% elsewhere; check with the Finanzamt.
• No separate local income tax. Germany has no resident tax comparable to Japan's jūminzei. Municipalities receive a share of the state income tax instead: 15% of the wage tax and assessed income tax goes to them (§ 1 GemFinRefG). The trade tax (Gewerbesteuer) is paid by businesses, not by employees.[^54]
• VAT. The standard rate is 19% and the reduced rate 7% (§ 12 UStG). Since 1 January 2026, restaurant and catering services other than drinks are taxed at 7%; drinks stay at 19%.[^55]

What this means for a job seeker: your gross salary is not your take-home pay, so use the Lohnsteuer rules, your tax class and the contribution rates above before you compare offers. A Japanese reader should not expect a separate bill like the resident tax. Ask the Finanzamt about your tax class if you move with a spouse.

Language and what German employers expect in a CV

• Language. German is needed for most jobs; English works in technology and international firms. We did not verify any language level as a legal rule for a job or a training place, so ask the employer which level it expects. The state integration course has a language course of 600 lessons and an orientation course of 100 lessons (§§ 11 and 12 IntV).[^56]
• Format. In our experience, German applications use a Lebenslauf (a tabular CV, usually 1 to 2 pages, in reverse order) and a short Anschreiben (cover letter) tailored to the advert; this is editorial advice, not a legal rule. A photo is customary but not required: the Allgemeines Gleichbehandlungsgesetz (AGG, § 1) lists the protected grounds and does not mention photos, and that is the common reading.[^57]
• References. Employees have a right to a written Arbeitszeugnis (§ 109 GewO). It must be clear and understandable and may not contain hidden coding, though in practice employers use set phrases, and the grade 4 label is "ausreichend". Ask for one when you leave a job.[^57]
• Recognition. The portal Anerkennung in Deutschland explains how to have a foreign qualification recognised under the BQFG. The database anabin helps compare degrees. A ZAB assessment of a certificate is optional and is needed mainly when an employer or authority asks for it. Regulated professions such as physicians have their own steps and language exams, which we did not check against primary texts, so ask the competent authority.[^58]
• Privacy. Keep your tax ID (Steuer-ID) and social-security number off the CV and give them to a verified employer only when you onboard.
• Guides. See our ATS-friendly CV guide and, as a model for English CVs, the UK CV format guide.

Verify a listing before sharing documents

Use only official channels to check offers. The police's crime-prevention site, the consumer advice centres and the Fair Mobility advice network for mobile workers publish scam warnings, and the BA says it does not ask for payment for placements it arranges.[^59]

• An employer or agency that asks for money in advance for a job, a permit or a placement is a warning sign; under SGB III § 296 an agency may only charge after a successful placement and within the EUR 2,000 cap.
• Check the company name, address and imprint against its own career page.
• Never send passport scans, a tax ID or bank details before a contract exists.
• Drop any offer that asks you to receive and forward money for someone else.

A seven-day search routine

1. Day 1: pick two sectors and save 20 adverts from the BA Jobbörse and one commercial board.
2. Day 2: list repeated job titles, skills and German-language requirements.
3. Day 3: build one master Lebenslauf and a tailored version for the strongest sector, plus a one-page Anschreiben.
4. Day 4: set alerts, check EURES if you are an EEA citizen, and visit employer career pages.
5. Day 5: if you are a non-EU applicant, compare the offer with EUR 50,700 or the reduced Blue Card figure and start the recognition check.
6. Day 6: send targeted applications.
7. Day 7: review replies, drop weak sources and keep the two channels that produced recruiter contact.

Final checklist before you apply

• [ ] My CV is clear, tailored and shows no tax ID or social-security number.
• [ ] The offer is at or above EUR 13.90 an hour (EUR 14.60 from 1 January 2027), or the sector floor if one applies.
• [ ] As a non-EU applicant, I know which permit route fits and what salary it needs.
• [ ] I know my hours, overtime, notice period and leave.
• [ ] I know that tax and social contributions will be deducted, and I have compared net pay.
• [ ] No one has asked me for a fee for a job or a permit.

How to use AIResume

Keep one master CV in AIResume and create a German and an English version for each advert's language. Use the how to tailor your CV to a job description guide to match each advert.

Related AIResume guides

• Job boards in Switzerland
• Job boards in Belgium
• Job boards in France
• Job boards in the United Kingdom
• Job boards in Ireland
• Job boards in Spain
• Job boards in Portugal
• UK CV format guide
• How to write an ATS-friendly CV
• How to tailor your CV to a job description
• CV vs resume for international applications

Sources

[^1]: World Bank, World Development Indicators: Germany (accessed 21 October 2026)

[^2]: Bundesagentur für Arbeit, Monatsbericht September 2026 (labour market report; quotes Destatis)

[^3]: Bundesregierung, Herbstprojektion 2026 (8 October 2026)

[^4]: Destatis, press release on September 2026 consumer prices (13 October 2026; read through search-result text)

[^5]: European Central Bank, key ECB interest rates

[^6]: ECB, euro foreign exchange reference rates, USD per EUR, September to 20 October 2026; ECB, 90-day reference rates

[^7]: Bundesagentur für Arbeit, Jobsuche; BA, ZAV

[^8]: Make it in Germany, imprint (not loadable in our check; operator from search results, likely)

[^9]: Berlin career portal (service.bund.de, Interamt and karriere.nrw are linked in the table; service.bund.de could not be loaded in our check)

[^10]: BA, Ausbildung; BA, Stellensuche

[^11]: Volkswagen, Bosch, BASF, Siemens, Deutsche Bahn, SAP, DHL, Allianz, Schwarz Group, Aldi Nord, Telekom (all loaded on 21 October 2026)

[^12]: BA, Entgeltatlas

[^13]: Bundesregierung, cabinet decision on the Work-and-Stay-Agentur (5 November 2025)

[^14]: SGB II § 19 (Grundsicherungsgeld); the start date of 1 July 2026 is from press reports

[^15]: SGB III § 296; SGB III § 45

[^16]: AÜG § 1; AÜG § 8; Seventh Lohnuntergrenze regulation, § 2

[^17]: Fünfte Mindestlohnanpassungsverordnung (MiLoV5)

[^18]: BIBB, minimum training pay 2026 (13 October 2025); BIBB, minimum training pay 2027

[^19]: SGB IV § 8; SGB IV § 20; Bundesregierung, minimum wage and minijob 2027

[^20]: Bundesregierung, care minimum wage; Federal Ministry of Health, care minimum wage (the 2027 figures are reported)

[^21]: MiLoG § 22

[^22]: European Commission statement on the Court of Justice judgment in case C-19/23 (11 November 2025); the Bundestariftreuegesetz date is from press reports

[^23]: Destatis, press release 113/2026 (annual earnings; read through search-result text); Destatis, press release N037/2025 (April 2025 earnings; read through search-result text)

[^24]: BGB § 556d; Bundesregierung, extension of the Mietpreisbremse

[^25]: AufenthG § 18g; BeschV § 6; SVBezGrV 2026 § 4

[^26]: AufenthG § 4a; AufenthG § 18a

[^27]: AufenthG § 20a; Make it in Germany, proof of funds; Bundestag, Drucksache 21/692

[^28]: BeschV § 26

[^29]: AufenthV § 45; AufenthV § 46; AufenthV § 47; AufenthG § 81a

[^30]: StAG § 10; Bundesgesetzblatt 2025 I Nr. 256

[^31]: European Commission, differences between EES and ETIAS (28 April 2026)

[^32]: AufenthV § 41; German Embassy Tokyo, working holiday

[^33]: ArbZG § 3; ArbZG § 4

[^34]: BUrlG § 3

[^35]: EntgFG § 3; SGB V § 47; SGB V § 48

[^36]: BGB § 622; BGB § 623

[^37]: TzBfG § 14

[^38]: NachwG § 2; BetrVG § 1; AGG § 1

[^39]: Bundestag, Drucksache 21/3703 (government answer of 19 January 2026 on working time)

[^40]: Bundestag, Drucksache 21/7026 (8 July 2026, pay transparency)

[^41]: KSchG § 23; KSchG § 4

[^42]: SGB III § 341; Deutsche Rentenversicherung, social-insurance values for 2026

[^43]: Federal Ministry of Health, long-term care financing (status 14 September 2026)

[^44]: SGB VI § 50; SGB VI § 210

[^45]: EStG § 3

[^46]: SGB III § 147

[^47]: SGB II § 7b; SGB II § 31a

[^48]: BEEG § 2

[^49]: EStG § 66

[^50]: Japan Pension Service, Japan-Germany agreement; Ministry of Health, Labour and Welfare, agreement text

[^51]: EStG § 32a

[^52]: SolzG 1995 § 3

[^53]: EStG § 38b; EStG § 24b

[^54]: GemFinRefG § 1; Grundgesetz Art. 106

[^55]: UStG § 12

[^56]: IntV § 11; IntV § 12

[^57]: AGG § 1; GewO § 109

[^58]: BQFG; anabin

[^59]: Polizeiliche Kriminalprävention, fraud