Employers in Germany must inform third-country nationals recruited abroad with a German local employment contract—no later than on their first working day—about the employees’ right to seek advice from a counseling center on labor or social law matters beginning 1 January 2026.
The Act on the Further Development of Skilled Labor Immigration of 16 August 2023 added Sections 45b and 45c to the German Residence Act, introducing new employer obligations that will take effect 1 January 2026.1
Starting 1 January 2026, employers in Germany must inform third-country nationals who they have recruited abroad with a German local employment contract, no later than on their first working day, about their right to seek advice from a counseling center on labor or social law matters.
The new rules aim to strengthen the awareness and accessibility of labor- and social-law advisory services for third-country nationals. Employers are required to provide the contact details of the closest counseling center to the workplace.
The counseling services will be available from 1 January 2026, and will include free, low-threshold counseling on labor and social law issues as well as, in selected third countries, language support and pre-integration measures (see Section 45b of the German Residence Act). Which counseling centers these are exactly will be announced on 1 January 2026. It is therefore sufficient for the time being for the employer to “indicate the nearest counseling center,” as locations have not yet been determined.
The obligation applies to all employers based in Germany who enter into an employment contract with a third-country national whose residence or habitual abode is abroad, when the employment will be performed in Germany.
The obligation does not apply if the employment relationship results from cross-border job placement under § 299 SGB III (secondments). It does not apply to foreign workers already employed as of 1 January 2026 or workers hired in-country after that date.
In light of the changes, KPMG in Germany suggests that the employers might consider the following:
If assignees and/or their programme managers have any questions or concerns about the scope of the update, its application and potential impacts, and appropriate next steps, they should consult with their qualified immigration advisers or with a member of the immigration team with KPMG in Germany (see the Contacts section).
1 AufenthG § 45c [tritt am 1.1.2026 in Kraft:] Informationspflicht bei Anwerbung aus dem Ausland - NWB Gesetze, NWB Verlag, published on 27.10.2025 (in German).
* Please note the KPMG International member firm in the United States does not provide immigration or labour law services. However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.
The information contained in this newsletter was submitted by the KPMG International member firm in Germany.
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