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27 July 2026

Germany adopts bill to partially implement EU Single Permit Directive

On 9 July 2026, Germany's Federal Parliament (Bundestag) adopted a bill that partially implements the EU Single Permit Directive, streamlining certain immigration procedures for third-country nationals who are legally residing and working in Germany. The bill now awaits approval by the Federal Council and is expected to enter into force before the end of 2026. The directive aims to streamline certain immigration procedures across the European Union by establishing common administrative standards for third-country nationals who are legally residing and working in EU Member States.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2026-1617

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