{"id":15867,"date":"2026-08-27T06:38:53","date_gmt":"2026-08-27T06:38:53","guid":{"rendered":"https:\/\/taxrep.us\/?page_id=15867"},"modified":"2026-08-27T11:59:42","modified_gmt":"2026-08-27T11:59:42","slug":"employeur-americain-salarie-allemagne","status":"publish","type":"page","link":"https:\/\/taxrep.us\/fr\/united-states-germany\/us-employer-employee-germany\/","title":{"rendered":"employeur-salari\u00e9 am\u00e9ricain en Allemagne"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"15867\" class=\"elementor elementor-15867\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-93c4892 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"93c4892\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-265a472\" data-id=\"265a472\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8f2b3a6 elementor-widget elementor-widget-html\" data-id=\"8f2b3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\r\n.taxrep-us-de-us-employer-employee-germany,\r\n.taxrep-us-de-us-employer-employee-germany * {\r\n  box-sizing: border-box;\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany {\r\n  --tuee-navy: #0e2942;\r\n  --tuee-navy-light: #173c5d;\r\n  --tuee-blue: #2b6f97;\r\n  --tuee-blue-soft: #eaf3f8;\r\n  --tuee-red: #d94141;\r\n  --tuee-red-soft: #fbecec;\r\n  --tuee-text: #1c2b38;\r\n  --tuee-muted: #617181;\r\n  --tuee-line: #dbe3e8;\r\n  --tuee-soft: #f4f7f9;\r\n  --tuee-white: #ffffff;\r\n  --tuee-shadow: 0 16px 42px rgba(14, 41, 66, 0.10);\r\n  --tuee-width: 1180px;\r\n\r\n  color: var(--tuee-text);\r\n  font-family: Inter, ui-sans-serif, -apple-system, BlinkMacSystemFont,\r\n    \"Segoe UI\", Roboto, Helvetica, Arial, sans-serif;\r\n  line-height: 1.65;\r\n  -webkit-font-smoothing: antialiased;\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany a {\r\n  color: inherit;\r\n  text-decoration: none;\r\n}\r\n\r\n.tuee-wrap {\r\n  width: min(calc(100% - 40px), var(--tuee-width));\r\n  margin-inline: auto;\r\n}\r\n\r\n.tuee-section {\r\n  padding: 82px 0;\r\n}\r\n\r\n.tuee-section-soft {\r\n  background: var(--tuee-soft);\r\n}\r\n\r\n.tuee-eyebrow {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 10px;\r\n  margin: 0 0 15px;\r\n  color: var(--tuee-blue);\r\n  font-size: 0.82rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.12em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tuee-eyebrow::before {\r\n  content: \"\";\r\n  width: 28px;\r\n  height: 3px;\r\n  border-radius: 999px;\r\n  background: var(--tuee-red);\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany h1,\r\n.taxrep-us-de-us-employer-employee-germany h2,\r\n.taxrep-us-de-us-employer-employee-germany h3 {\r\n  margin-top: 0;\r\n  color: var(--tuee-navy);\r\n  line-height: 1.14;\r\n  letter-spacing: -0.025em;\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany h1 {\r\n  max-width: 950px;\r\n  margin-bottom: 22px;\r\n  font-size: clamp(2.7rem, 5vw, 4.8rem);\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany h2 {\r\n  margin-bottom: 18px;\r\n  font-size: clamp(2rem, 3.2vw, 3rem);\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany h3 {\r\n  margin-bottom: 11px;\r\n  font-size: 1.38rem;\r\n}\r\n\r\n.taxrep-us-de-us-employer-employee-germany p {\r\n  margin: 0 0 18px;\r\n}\r\n\r\n.tuee-lead {\r\n  max-width: 880px;\r\n  color: #42596e;\r\n  font-size: clamp(1.08rem, 1.8vw, 1.28rem);\r\n}\r\n\r\n\/* HERO *\/\r\n\r\n.tuee-hero {\r\n  position: relative;\r\n  overflow: hidden;\r\n  padding: 94px 0 78px;\r\n  background:\r\n    radial-gradient(\r\n      circle at 88% 17%,\r\n      rgba(43, 111, 151, 0.18),\r\n      transparent 24%\r\n    ),\r\n    radial-gradient(\r\n      circle at 75% 80%,\r\n      rgba(217, 65, 65, 0.08),\r\n      transparent 20%\r\n    ),\r\n    linear-gradient(135deg, #ffffff 0%, #f4f8fb 68%, #edf4f7 100%);\r\n}\r\n\r\n.tuee-hero::after {\r\n  content: \"US \u00d7 DE\";\r\n  position: absolute;\r\n  right: 2vw;\r\n  bottom: -8px;\r\n  color: rgba(14, 41, 66, 0.038);\r\n  font-size: clamp(5rem, 13vw, 10.5rem);\r\n  font-weight: 900;\r\n  line-height: 1;\r\n  pointer-events: none;\r\n}\r\n\r\n.tuee-hero-content {\r\n  position: relative;\r\n  z-index: 1;\r\n}\r\n\r\n.tuee-breadcrumb {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin-bottom: 18px;\r\n  color: var(--tuee-muted);\r\n  font-size: 0.9rem;\r\n}\r\n\r\n.tuee-breadcrumb span:not(:last-child)::after {\r\n  content: \"\u203a\";\r\n  margin-left: 7px;\r\n  color: #98a5af;\r\n}\r\n\r\n.tuee-jump-nav {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 10px;\r\n  margin-top: 31px;\r\n}\r\n\r\n.tuee-jump-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  min-height: 42px;\r\n  padding: 9px 16px;\r\n  border: 1px solid #b8c6d0;\r\n  border-radius: 999px;\r\n  background: rgba(255, 255, 255, 0.86);\r\n  color: var(--tuee-navy);\r\n  font-size: 0.92rem;\r\n  font-weight: 730;\r\n  transition:\r\n    transform 0.18s ease,\r\n    border-color 0.18s ease,\r\n    background 0.18s ease;\r\n}\r\n\r\n.tuee-jump-link:hover {\r\n  transform: translateY(-2px);\r\n  border-color: var(--tuee-blue);\r\n  background: #fff;\r\n}\r\n\r\n\/* INTRO *\/\r\n\r\n.tuee-intro {\r\n  max-width: 900px;\r\n}\r\n\r\n.tuee-intro strong {\r\n  color: var(--tuee-navy);\r\n}\r\n\r\n\/* TOPICS *\/\r\n\r\n.tuee-topic-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 42px;\r\n}\r\n\r\n.tuee-topic-card {\r\n  position: relative;\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  padding: 29px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 20px;\r\n  background: var(--tuee-white);\r\n  box-shadow: 0 8px 24px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease,\r\n    border-color 0.2s ease;\r\n}\r\n\r\n.tuee-topic-card::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: 0;\r\n  left: 0;\r\n  width: 100%;\r\n  height: 5px;\r\n  background: var(--tuee-blue);\r\n}\r\n\r\n.tuee-topic-card:nth-child(2n)::before {\r\n  background: var(--tuee-red);\r\n}\r\n\r\n.tuee-topic-card:nth-child(4n)::before {\r\n  background: var(--tuee-navy);\r\n}\r\n\r\n.tuee-topic-card:hover {\r\n  transform: translateY(-5px);\r\n  border-color: rgba(43, 111, 151, 0.42);\r\n  box-shadow: var(--tuee-shadow);\r\n}\r\n\r\n.tuee-topic-number {\r\n  margin-bottom: 13px;\r\n  color: var(--tuee-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 850;\r\n  letter-spacing: 0.08em;\r\n}\r\n\r\n.tuee-topic-card p {\r\n  margin-bottom: 24px;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n.tuee-card-link {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  gap: 8px;\r\n  margin-top: auto;\r\n  color: var(--tuee-navy);\r\n  font-weight: 780;\r\n}\r\n\r\n.tuee-card-link::after {\r\n  content: \"\u2192\";\r\n  transition: transform 0.18s ease;\r\n}\r\n\r\n.tuee-topic-card:hover .tuee-card-link::after,\r\n.tuee-situation-card:hover .tuee-card-link::after,\r\n.tuee-article-card:hover .tuee-card-link::after {\r\n  transform: translateX(4px);\r\n}\r\n\r\n\/* SYSTEM *\/\r\n\r\n.tuee-system-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) minmax(340px, 0.8fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  margin-top: 50px;\r\n  padding: 36px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 20px;\r\n  background: var(--tuee-white);\r\n}\r\n\r\n.tuee-system-box p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuee-system-points {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tuee-system-points li {\r\n  position: relative;\r\n  padding-left: 24px;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n.tuee-system-points li::before {\r\n  content: \"\u2713\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuee-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n\/* SITUATIONS *\/\r\n\r\n.tuee-situation-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tuee-situation-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 28px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 18px;\r\n  background: var(--tuee-white);\r\n  box-shadow: 0 8px 22px rgba(14, 41, 66, 0.045);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuee-situation-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuee-shadow);\r\n}\r\n\r\n.tuee-situation-card p {\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n.tuee-tags {\r\n  display: flex;\r\n  flex-wrap: wrap;\r\n  gap: 7px;\r\n  margin: 2px 0 22px;\r\n}\r\n\r\n.tuee-tag {\r\n  display: inline-flex;\r\n  padding: 5px 9px;\r\n  border-radius: 999px;\r\n  background: var(--tuee-blue-soft);\r\n  color: var(--tuee-blue);\r\n  font-size: 0.73rem;\r\n  font-weight: 700;\r\n}\r\n\r\n\/* ARTICLES *\/\r\n\r\n.tuee-article-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(3, minmax(0, 1fr));\r\n  gap: 22px;\r\n  margin-top: 40px;\r\n}\r\n\r\n.tuee-article-card {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  overflow: hidden;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 18px;\r\n  background: var(--tuee-white);\r\n  transition:\r\n    transform 0.2s ease,\r\n    box-shadow 0.2s ease;\r\n}\r\n\r\n.tuee-article-card:hover {\r\n  transform: translateY(-4px);\r\n  box-shadow: var(--tuee-shadow);\r\n}\r\n\r\n.tuee-article-accent {\r\n  height: 6px;\r\n  background: var(--tuee-blue);\r\n}\r\n\r\n.tuee-article-card:nth-child(3n + 1) .tuee-article-accent {\r\n  background: var(--tuee-red);\r\n}\r\n\r\n.tuee-article-card:nth-child(3n + 3) .tuee-article-accent {\r\n  background: var(--tuee-navy);\r\n}\r\n\r\n.tuee-article-body {\r\n  display: flex;\r\n  min-height: 100%;\r\n  flex-direction: column;\r\n  padding: 26px;\r\n}\r\n\r\n.tuee-article-meta {\r\n  margin-bottom: 11px;\r\n  color: var(--tuee-blue);\r\n  font-size: 0.75rem;\r\n  font-weight: 800;\r\n  letter-spacing: 0.07em;\r\n  text-transform: uppercase;\r\n}\r\n\r\n.tuee-article-body p {\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n\/* SEARCH *\/\r\n\r\n.tuee-search-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1fr) auto;\r\n  gap: 30px;\r\n  align-items: center;\r\n  margin-top: 45px;\r\n  padding: 31px 34px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 18px;\r\n  background: var(--tuee-blue-soft);\r\n}\r\n\r\n.tuee-search-box p {\r\n  margin-bottom: 0;\r\n  color: #506b7e;\r\n}\r\n\r\n\/* TOOLS *\/\r\n\r\n.tuee-tool-box {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.1fr) minmax(280px, 0.9fr);\r\n  gap: 46px;\r\n  align-items: center;\r\n  padding: 44px;\r\n  border-radius: 24px;\r\n  background:\r\n    linear-gradient(\r\n      130deg,\r\n      rgba(255, 255, 255, 0.08),\r\n      transparent 52%\r\n    ),\r\n    var(--tuee-navy);\r\n  box-shadow: 0 22px 48px rgba(14, 41, 66, 0.22);\r\n}\r\n\r\n.tuee-tool-box h2,\r\n.tuee-tool-box p {\r\n  color: var(--tuee-white);\r\n}\r\n\r\n.tuee-tool-box p {\r\n  color: rgba(255, 255, 255, 0.76);\r\n}\r\n\r\n.tuee-tool-links {\r\n  display: grid;\r\n  gap: 10px;\r\n}\r\n\r\n.tuee-tool-link {\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n  gap: 15px;\r\n  padding: 13px 16px;\r\n  border: 1px solid rgba(255, 255, 255, 0.22);\r\n  border-radius: 12px;\r\n  color: var(--tuee-white);\r\n  font-weight: 720;\r\n}\r\n\r\n.tuee-tool-link::after {\r\n  content: \"\u2192\";\r\n}\r\n\r\n\/* BUTTONS *\/\r\n\r\n.tuee-button {\r\n  display: inline-flex;\r\n  align-items: center;\r\n  justify-content: center;\r\n  min-height: 50px;\r\n  padding: 13px 23px;\r\n  border-radius: 999px;\r\n  background: var(--tuee-navy);\r\n  color: var(--tuee-white) !important;\r\n  font-weight: 780;\r\n  white-space: nowrap;\r\n  box-shadow: 0 12px 26px rgba(14, 41, 66, 0.16);\r\n}\r\n\r\n.tuee-button-alt {\r\n  background: var(--tuee-blue);\r\n}\r\n\r\n.tuee-contact {\r\n  text-align: center;\r\n}\r\n\r\n.tuee-contact p {\r\n  max-width: 760px;\r\n  margin-inline: auto;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n\/* RESPONSIVE *\/\r\n\r\n@media (max-width: 1060px) {\r\n  .tuee-topic-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n\r\n  .tuee-situation-grid,\r\n  .tuee-article-grid {\r\n    grid-template-columns: repeat(2, minmax(0, 1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tuee-system-box,\r\n  .tuee-tool-box,\r\n  .tuee-search-box {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuee-wrap {\r\n    width: min(calc(100% - 28px), var(--tuee-width));\r\n  }\r\n\r\n  .tuee-section {\r\n    padding: 62px 0;\r\n  }\r\n\r\n  .tuee-hero {\r\n    padding: 68px 0 58px;\r\n  }\r\n\r\n  .tuee-jump-link {\r\n    width: 100%;\r\n  }\r\n\r\n  .tuee-topic-grid,\r\n  .tuee-situation-grid,\r\n  .tuee-article-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n\r\n  .tuee-system-box,\r\n  .tuee-tool-box {\r\n    padding: 29px 24px;\r\n  }\r\n\r\n  .tuee-button {\r\n    width: 100%;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<style>\r\n.taxrep-us-de-us-employer-employee-germany .tuee-hero h1 {\r\n  max-width: 1020px;\r\n}\r\n\r\n.tuee-topic-kicker {\r\n  display: inline-flex;\r\n  margin-bottom: 13px;\r\n  padding: 6px 11px;\r\n  border-radius: 999px;\r\n  background: var(--tuee-blue-soft);\r\n  color: var(--tuee-blue);\r\n  font-size: 0.78rem;\r\n  font-weight: 800;\r\n}\r\n\r\n.tuee-two-col {\r\n  display: grid;\r\n  grid-template-columns: minmax(0, 1.2fr) minmax(300px, .8fr);\r\n  gap: 44px;\r\n  align-items: start;\r\n}\r\n\r\n.tuee-side-box {\r\n  padding: 28px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 18px;\r\n  background: var(--tuee-white);\r\n  box-shadow: 0 8px 24px rgba(14,41,66,.045);\r\n}\r\n\r\n.tuee-side-box h3 {\r\n  font-size: 1.22rem;\r\n}\r\n\r\n.tuee-side-list {\r\n  display: grid;\r\n  gap: 10px;\r\n  margin: 0;\r\n  padding: 0;\r\n  list-style: none;\r\n}\r\n\r\n.tuee-side-list li {\r\n  position: relative;\r\n  padding-left: 23px;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n.tuee-side-list li::before {\r\n  content: \"\u2192\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--tuee-blue);\r\n  font-weight: 900;\r\n}\r\n\r\n.tuee-step-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(4,minmax(0,1fr));\r\n  gap: 20px;\r\n  margin-top: 38px;\r\n}\r\n\r\n.tuee-step {\r\n  padding: 25px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 18px;\r\n  background: var(--tuee-white);\r\n}\r\n\r\n.tuee-step-no {\r\n  margin-bottom: 10px;\r\n  color: var(--tuee-red);\r\n  font-size: .75rem;\r\n  font-weight: 850;\r\n  letter-spacing: .08em;\r\n}\r\n\r\n.tuee-step p {\r\n  margin-bottom: 0;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n.tuee-question-grid {\r\n  display: grid;\r\n  grid-template-columns: repeat(2,minmax(0,1fr));\r\n  gap: 18px;\r\n  margin-top: 36px;\r\n}\r\n\r\n.tuee-question-card {\r\n  padding: 24px 25px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 16px;\r\n  background: var(--tuee-white);\r\n}\r\n\r\n.tuee-question-card h3 {\r\n  font-size: 1.18rem;\r\n}\r\n\r\n.tuee-question-card p {\r\n  margin-bottom: 0;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n.tuee-note {\r\n  margin-top: 34px;\r\n  padding: 24px 27px;\r\n  border-left: 5px solid var(--tuee-blue);\r\n  border-radius: 0 14px 14px 0;\r\n  background: var(--tuee-blue-soft);\r\n}\r\n\r\n.tuee-note p:last-child {\r\n  margin-bottom: 0;\r\n}\r\n\r\n.tuee-sister {\r\n  display: grid;\r\n  grid-template-columns: minmax(0,1fr) auto;\r\n  gap: 28px;\r\n  align-items: center;\r\n  margin-top: 38px;\r\n  padding: 29px 32px;\r\n  border: 1px solid var(--tuee-line);\r\n  border-radius: 18px;\r\n  background: var(--tuee-white);\r\n}\r\n\r\n.tuee-sister p {\r\n  margin-bottom: 0;\r\n  color: var(--tuee-muted);\r\n}\r\n\r\n@media (max-width: 980px) {\r\n  .tuee-step-grid {\r\n    grid-template-columns: repeat(2,minmax(0,1fr));\r\n  }\r\n}\r\n\r\n@media (max-width: 820px) {\r\n  .tuee-two-col,\r\n  .tuee-sister {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n\r\n@media (max-width: 680px) {\r\n  .tuee-step-grid,\r\n  .tuee-question-grid {\r\n    grid-template-columns: 1fr;\r\n  }\r\n}\r\n<\/style>\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n\r\n<div class=\"taxrep-us-de-us-employer-employee-germany\">\r\n\r\n  <section class=\"tuee-hero\">\r\n    <div class=\"tuee-wrap tuee-hero-content\">\r\n      <div class=\"tuee-breadcrumb\" aria-label=\"Fil d&#039;Ariane\">\r\n        <span><a href=\"\/fr\/\">Accueil<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/\">\u00c9tats-Unis-Allemagne<\/a><\/span>\r\n        <span><a href=\"\/fr\/etats-unis-allemagne\/securite-sociale-de-lemploi\/\">Emploi et s\u00e9curit\u00e9 sociale<\/a><\/span>\r\n        <span>Employeur am\u00e9ricain \u2013 Salari\u00e9 travaillant en Allemagne<\/span>\r\n      <\/div>\r\n\r\n      <p class=\"tuee-eyebrow\">Sc\u00e9nario de l'emploi \u00c9tats-Unis\u2013Allemagne<\/p>\r\n      <h1>Employeur am\u00e9ricain \u2013 Salari\u00e9 travaillant en Allemagne<\/h1>\r\n\r\n      <p class=\"tuee-lead\">\r\n        Un employ\u00e9 d'une entreprise am\u00e9ricaine qui travaille depuis l'Allemagne peut cr\u00e9er des obligations allemandes en mati\u00e8re de paie, d'imp\u00f4t sur les salaires et de s\u00e9curit\u00e9 sociale, m\u00eame si le contrat de travail et la paie restent aux \u00c9tats-Unis. L'employeur doit \u00e9galement examiner si les activit\u00e9s de l'employ\u00e9 cr\u00e9ent un \u00e9tablissement stable en Allemagne ou d'autres risques fiscaux pour l'entreprise.\r\n      <\/p>\r\n\r\n      <nav class=\"tuee-jump-nav\" aria-label=\"Sections de page\">\r\n        <a class=\"tuee-jump-link\" href=\"#overview\">Vue d'ensemble<\/a>\r\n        <a class=\"tuee-jump-link\" href=\"#payroll\">Paie et taxe sur les salaires<\/a>\r\n        <a class=\"tuee-jump-link\" href=\"#social-security\">S\u00e9curit\u00e9 sociale<\/a>\r\n        <a class=\"tuee-jump-link\" href=\"#employer-risk\">Risque employeur<\/a>\r\n        <a class=\"tuee-jump-link\" href=\"#checklist\">Liste de contr\u00f4le<\/a>\r\n      <\/nav>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"overview\" class=\"tuee-section\">\r\n    <div class=\"tuee-wrap\">\r\n      <div class=\"tuee-two-col\">\r\n        <div class=\"tuee-intro\">\r\n          <p class=\"tuee-eyebrow\">Vue d'ensemble<\/p>\r\n          <h2>L'endroit o\u00f9 l'employ\u00e9 travaille compte plus que l'endroit o\u00f9 la paie est ex\u00e9cut\u00e9e<\/h2>\r\n\r\n          <p class=\"tuee-lead\">\r\n            Si un employ\u00e9 ex\u00e9cute physiquement des services en Allemagne, l'Allemagne peut acqu\u00e9rir des droits d'imposition et de conformit\u00e9 m\u00eame si l'employeur est une soci\u00e9t\u00e9 am\u00e9ricaine sans filiale allemande.\r\n          <\/p>\r\n\r\n          <p>\r\n            L'analyse doit s\u00e9parer la situation fiscale personnelle de l'employ\u00e9 de l'exposition de l'employeur en mati\u00e8re de charges sociales, de s\u00e9curit\u00e9 sociale et d'imp\u00f4t sur les soci\u00e9t\u00e9s. Un r\u00e9sultat correct n\u00e9cessite souvent l'examen conjoint des deux parties.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <aside class=\"tuee-side-box\">\r\n          <h3>Questions \u00e0 r\u00e9soudre<\/h3>\r\n          <ul class=\"tuee-side-list\">\r\n            <li>O\u00f9 l'employ\u00e9 travaille-t-il physiquement ?<\/li>\r\n            <li>La retenue \u00e0 la source sur les salaires en Allemagne est-elle obligatoire ?<\/li>\r\n            <li>Quel syst\u00e8me de s\u00e9curit\u00e9 sociale s'applique ?<\/li>\r\n            <li>Un certificat d'assujettissement est-il disponible ?<\/li>\r\n            <li>L'employ\u00e9 peut-il engager la soci\u00e9t\u00e9 am\u00e9ricaine ?<\/li>\r\n            <li>Un \u00e9tablissement stable allemand est-il constitu\u00e9 ?<\/li>\r\n          <\/ul>\r\n        <\/aside>\r\n      <\/div>\r\n\r\n      <div class=\"tuee-sister\">\r\n        <div>\r\n          <h3>Perspective fiscale allemande<\/h3>\r\n          <p>\r\n            L'homologue allemand de TaxRep se concentre sur les obligations de paie, d'imp\u00f4t sur les salaires, de s\u00e9curit\u00e9 sociale et d'enregistrement de l'employeur en Allemagne pour les employ\u00e9s travaillant depuis l'Allemagne.\r\n          <\/p>\r\n        <\/div>\r\n        <a class=\"tuee-button tuee-button-alt\"\r\n           href=\"https:\/\/taxrep.de\/fachwissen\/deutschland-usa\/arbeit-und-sozialversicherung\/\">\r\n          Une perspective allemande ouverte\r\n        <\/a>\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"payroll\" class=\"tuee-section tuee-section-soft\">\r\n    <div class=\"tuee-wrap\">\r\n      <p class=\"tuee-eyebrow\">Paie et taxe sur les salaires<\/p>\r\n      <h2>Une paie am\u00e9ricaine n'exon\u00e8re pas automatiquement des obligations de paie allemandes<\/h2>\r\n\r\n      <div class=\"tuee-situation-grid\">\r\n\r\n        <article class=\"tuee-situation-card\">\r\n          <h3>Jours ouvr\u00e9s allemands<\/h3>\r\n          <p>\r\n            Le salaire attribuable \u00e0 un travail physiquement ex\u00e9cut\u00e9 en Allemagne peut \u00eatre assujetti \u00e0 l'imp\u00f4t sur le revenu allemand. Le nombre et la r\u00e9partition des jours de travail en Allemagne doivent \u00eatre document\u00e9s.\r\n          <\/p>\r\n          <div class=\"tuee-tags\"><span class=\"tuee-tag\">Jours ouvr\u00e9s<\/span><span class=\"tuee-tag\">Allemagne<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tuee-situation-card\">\r\n          <h3>retenue \u00e0 la source sur les salaires en Allemagne<\/h3>\r\n          <p>\r\n            Selon la pr\u00e9sence de l'employeur en Allemagne et les modalit\u00e9s factuelles, une inscription fiscale pour l'imp\u00f4t sur les salaires allemand et une retenue \u00e0 la source peuvent \u00eatre requises m\u00eame si le salaire continue d'\u00eatre vers\u00e9 depuis les \u00c9tats-Unis.\r\n          <\/p>\r\n          <div class=\"tuee-tags\"><span class=\"tuee-tag\">Paie<\/span><span class=\"tuee-tag\">Imp\u00f4t sur les salaires<\/span><\/div>\r\n        <\/article>\r\n\r\n        <article class=\"tuee-situation-card\">\r\n          <h3>D\u00e9claration de revenus des salari\u00e9s<\/h3>\r\n          <p>\r\n            Il se peut que le salari\u00e9 doive \u00e9tablir une d\u00e9claration de revenus allemande, m\u00eame si l'employeur am\u00e9ricain ne g\u00e8re pas de paie en Allemagne ou si les retenues \u00e0 la source sont incompl\u00e8tes.\r\n          <\/p>\r\n          <div class=\"tuee-tags\"><span class=\"tuee-tag\">Retour<\/span><span class=\"tuee-tag\">Employ\u00e9<\/span><\/div>\r\n        <\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"social-security\" class=\"tuee-section\">\r\n    <div class=\"tuee-wrap\">\r\n      <p class=\"tuee-eyebrow\">S\u00e9curit\u00e9 sociale<\/p>\r\n      <h2>L'accord entre les \u00c9tats-Unis et l'Allemagne peut d\u00e9terminer quel syst\u00e8me s'applique<\/h2>\r\n\r\n      <div class=\"tuee-question-grid\">\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Affectation temporaire<\/h3>\r\n          <p>\r\n            Une mission temporaire admissible peut permettre de maintenir la couverture de la s\u00e9curit\u00e9 sociale am\u00e9ricaine plut\u00f4t que d'\u00eatre imm\u00e9diatement assujetti \u00e0 la s\u00e9curit\u00e9 sociale allemande.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Attestation d'assujettissement<\/h3>\r\n          <p>\r\n            Un certificat d'assujettissement est une preuve importante lorsque l'on invoque la convention bilat\u00e9rale de s\u00e9curit\u00e9 sociale pour \u00e9viter une double cotisation.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Mod\u00e8le d'emploi local allemand<\/h3>\r\n          <p>\r\n            Si l'accord ne donne pas droit au maintien de la couverture am\u00e9ricaine, les cotisations de s\u00e9curit\u00e9 sociale allemande pourraient devenir applicables.\r\n          <\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Modalit\u00e9s de t\u00e9l\u00e9travail<\/h3>\r\n          <p>\r\n            Le t\u00e9l\u00e9travail de longue dur\u00e9e depuis l'Allemagne ne doit pas \u00eatre trait\u00e9 automatiquement comme un voyage d'affaires de courte dur\u00e9e ou une mission temporaire.\r\n          <\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"employer-risk\" class=\"tuee-section tuee-section-soft\">\r\n    <div class=\"tuee-wrap\">\r\n      <p class=\"tuee-eyebrow\">Exposition au niveau de l'employeur<\/p>\r\n      <h2>La pr\u00e9sence de l'employ\u00e9 peut cr\u00e9er des obligations pour l'entreprise am\u00e9ricaine.<\/h2>\r\n\r\n      <div class=\"tuee-article-grid\">\r\n\r\n        <article class=\"tuee-article-card\"><div class=\"tuee-article-accent\"><\/div><div class=\"tuee-article-body\">\r\n          <div class=\"tuee-article-meta\">\u00c9tablissement stable<\/div>\r\n          <h3>T\u00e9l\u00e9travail et risque d'\u00e9tablissement stable<\/h3>\r\n          <p>Un lieu de travail r\u00e9current en Allemagne peut n\u00e9cessiter une analyse afin de d\u00e9terminer si l'entreprise am\u00e9ricaine dispose d'un \u00e9tablissement stable en Allemagne.<\/p>\r\n          <a class=\"tuee-card-link\" href=\"\/fr\/etats-unis-allemagne\/home-office-permanent-establishment-germany\/\">Risque d'\u00e9tablissement stable li\u00e9 au t\u00e9l\u00e9travail<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuee-article-card\"><div class=\"tuee-article-accent\"><\/div><div class=\"tuee-article-body\">\r\n          <div class=\"tuee-article-meta\">Agence<\/div>\r\n          <h3>Pouvoir de n\u00e9gocier ou de conclure des contrats<\/h3>\r\n          <p>L'autorit\u00e9 en mati\u00e8re de vente, de n\u00e9gociation et de conclusion de contrats peut augmenter sensiblement le risque d'\u00e9tablissement stable.<\/p>\r\n          <a class=\"tuee-card-link\" href=\"\/fr\/etats-unis-allemagne\/dependent-agent-permanent-establishment\/\">\u00c9tablissement stable d'agent d\u00e9pendant<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuee-article-card\"><div class=\"tuee-article-accent\"><\/div><div class=\"tuee-article-body\">\r\n          <div class=\"tuee-article-meta\">Imp\u00f4t sur les soci\u00e9t\u00e9s<\/div>\r\n          <h3>Fiscalit\u00e9 des entreprises en Allemagne<\/h3>\r\n          <p>S'il existe un \u00e9tablissement stable imposable en Allemagne, l'attribution des b\u00e9n\u00e9fices, les enregistrements et la conformit\u00e9 en mati\u00e8re d'imp\u00f4t sur les soci\u00e9t\u00e9s peuvent s'ensuivre.<\/p>\r\n          <a class=\"tuee-card-link\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">Entreprises et participations<\/a>\r\n        <\/div><\/article>\r\n\r\n        <article class=\"tuee-article-card\"><div class=\"tuee-article-accent\"><\/div><div class=\"tuee-article-body\">\r\n          <div class=\"tuee-article-meta\">Paie<\/div>\r\n          <h3>Inscriptions des employeurs<\/h3>\r\n          <p>Les obligations en mati\u00e8re de paie, de s\u00e9curit\u00e9 sociale et de d\u00e9claration doivent \u00eatre cartographi\u00e9es avant que le salari\u00e9 ne commence \u00e0 travailler r\u00e9guli\u00e8rement depuis l'Allemagne.<\/p>\r\n          <a class=\"tuee-card-link\" href=\"\/fr\/etats-unis-allemagne\/securite-sociale-de-lemploi\/\">Emploi et s\u00e9curit\u00e9 sociale<\/a>\r\n        <\/div><\/article>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section id=\"checklist\" class=\"tuee-section\">\r\n    <div class=\"tuee-wrap\">\r\n      <p class=\"tuee-eyebrow\">Liste de contr\u00f4le employeur-salari\u00e9<\/p>\r\n      <h2>Informations \u00e0 recueillir avant le d\u00e9but du travail r\u00e9gulier depuis l'Allemagne<\/h2>\r\n\r\n      <div class=\"tuee-question-grid\">\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Contrat de travail<\/h3>\r\n          <p>Examiner l'entit\u00e9 de l'employeur, le lieu de travail, la dur\u00e9e, les liens hi\u00e9rarchiques et tout accord de d\u00e9tachement.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Calendrier de travail<\/h3>\r\n          <p>Suivre s\u00e9par\u00e9ment les jours de travail en Allemagne, aux \u00c9tats-Unis et dans les pays tiers pour l'analyse fiscale et de la paie.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Autorit\u00e9 et fonction professionnelle<\/h3>\r\n          <p>Indiquez si l'employ\u00e9 g\u00e8re du personnel, n\u00e9gocie des contrats, signe des accords ou repr\u00e9sente l'entreprise am\u00e9ricaine \u00e0 l'externe.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Modalit\u00e9 de t\u00e9l\u00e9travail<\/h3>\r\n          <p>Pr\u00e9cisez si l'employeur exige, finance ou contr\u00f4le le bureau \u00e0 domicile en Allemagne et si un autre lieu de travail est disponible.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>S\u00e9curit\u00e9 sociale<\/h3>\r\n          <p>D\u00e9terminer si la couverture am\u00e9ricaine ou allemande s'applique et obtenir le certificat appropri\u00e9 le cas \u00e9ch\u00e9ant.<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"tuee-question-card\">\r\n          <h3>Mise en place de la paie<\/h3>\r\n          <p>D\u00e9terminez si une retenue sur salaire allemande, une paie fant\u00f4me (shadow payroll) ou un autre processus conforme est requis.<\/p>\r\n        <\/div>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuee-section tuee-section-soft\">\r\n    <div class=\"tuee-wrap\">\r\n      <p class=\"tuee-eyebrow\">Guides connexes \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Continuer avec les probl\u00e8mes d'emploi et d'employeur<\/h2>\r\n\r\n      <div class=\"tuee-topic-grid\">\r\n\r\n        <a class=\"tuee-topic-card\" href=\"\/fr\/etats-unis-allemagne\/securite-sociale-de-lemploi\/\">\r\n          <div class=\"tuee-topic-number\">02<\/div>\r\n          <h3>Emploi et s\u00e9curit\u00e9 sociale<\/h3>\r\n          <p>Emploi transfrontalier, paie et coordination de la s\u00e9curit\u00e9 sociale.<\/p>\r\n          <span class=\"tuee-card-link\">Explorer les emplois<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuee-topic-card\" href=\"\/fr\/etats-unis-allemagne\/demenagement-de-residence\/\">\r\n          <div class=\"tuee-topic-number\">01<\/div>\r\n          <h3>R\u00e9sidence et d\u00e9m\u00e9nagement<\/h3>\r\n          <p>R\u00e9sidence de l'employ\u00e9 et cons\u00e9quences de l'ann\u00e9e de d\u00e9m\u00e9nagement.<\/p>\r\n          <span class=\"tuee-card-link\">Explorer la r\u00e9sidence<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuee-topic-card\" href=\"\/fr\/etats-unis-allemagne\/parts-sociales-dentreprises\/\">\r\n          <div class=\"tuee-topic-number\">04<\/div>\r\n          <h3>Entreprises et participations<\/h3>\r\n          <p>\u00c9tablissement stable et exposition \u00e0 l'imp\u00f4t sur les soci\u00e9t\u00e9s allemand.<\/p>\r\n          <span class=\"tuee-card-link\">Explorer les entreprises<\/span>\r\n        <\/a>\r\n\r\n        <a class=\"tuee-topic-card\" href=\"\/fr\/etats-unis-allemagne\/\">\r\n          <div class=\"tuee-topic-number\">\u00c9TATS-UNIS<\/div>\r\n          <h3>\u00c9tats-Unis-Allemagne<\/h3>\r\n          <p>Retour au p\u00f4le fiscal transfrontalier complet.<\/p>\r\n          <span class=\"tuee-card-link\">Retour au hub<\/span>\r\n        <\/a>\r\n\r\n      <\/div>\r\n    <\/div>\r\n  <\/section>\r\n\r\n  <section class=\"tuee-section\">\r\n    <div class=\"tuee-wrap tuee-contact\">\r\n      <p class=\"tuee-eyebrow\">Imp\u00f4t sur l'emploi \u00c9tats-Unis-Allemagne<\/p>\r\n      <h2>Employ\u00e9 d'une entreprise am\u00e9ricaine travaillant depuis l'Allemagne ?<\/h2>\r\n      <p>\r\n        Nous pouvons coordonner la situation fiscale allemande et am\u00e9ricaine du salari\u00e9 avec les risques de l'employeur en mati\u00e8re d'imp\u00f4t sur les salaires, de s\u00e9curit\u00e9 sociale, de paie et d'\u00e9tablissement stable.\r\n      <\/p>\r\n      <a class=\"tuee-button\" href=\"\/fr\/contact\/\">Discuter des conditions d'emploi<\/a>\r\n    <\/div>\r\n  <\/section>\r\n\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Home United States\u2013Germany Employment &amp; Social Security U.S. Employer \u2013 Employee Working in Germany U.S.\u2013Germany Employment Scenario U.S. Employer \u2013 Employee Working in Germany An employee of a U.S. company who works from Germany can create German payroll, wage-tax and social-security obligations even when the employment contract and payroll remain in the United States. The [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":15689,"menu_order":5,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"class_list":["post-15867","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>U.S. Employer with Employee in Germany | Tax Guide<\/title>\n<meta name=\"description\" content=\"Tax guidance for U.S. employers with employees in Germany, including payroll, wage tax, social security and permanent establishment risks.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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