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Mobiles Arbeiten im Ausland: Das ist zu beachten

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<article id="post-69406" class="post-69406 post type-post status-publish format-standard has-post-thumbnail hentry category-allgemein tag-datentransfer tag-datenuebermittlung tag-homeoffice beitragsart-fachbeitrag"> <header class="dd-entry-header dd-hero card mb-4"> <div class="d-flex justify-content-end"> <img width="660" height="390" src="https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02.jpg" class="img-fluid wp-post-image" alt="Mobiles Arbeiten im Ausland: Das ist zu beachten" decoding="async" fetchpriority="high" srcset="https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02.jpg 660w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-280x165.jpg 280w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-600x355.jpg 600w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-66x39.jpg 66w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-174x103.jpg 174w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-187x111.jpg 187w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-207x122.jpg 207w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-246x145.jpg 246w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-364x215.jpg 364w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-511x302.jpg 511w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-130x77.jpg 130w, https://www.dr-datenschutz.de/wp-content/uploads/2014/04/international-02-100x60.jpg 100w" sizes="(max-width: 660px) 100vw, 660px" /> </div> <div class="dd-card-img-overlay card-img-overlay text-white d-flex align-items-end align-items-xs2-center"> <div class="entry-header px-xs2-4"> <button type="button" class="btn btn-outline-light btn-sm text-uppercase" disabled>Fachbeitrag</button> <h1 class="card-title mt-2 text-light">Mobiles Arbeiten im Ausland: Das ist zu beachten</h1> <div class="entry-meta"> <p class="card-text"> <span class="byline"> Artikel von <span class="author vcard"><a class="url fn n" href="https://www.dr-datenschutz.de/about/">Dr. Datenschutz</a></span></span><span class="separator px-1">·</span><span class="posted-on d-inline-block"><a href="https://www.dr-datenschutz.de/mobiles-arbeiten-im-ausland-das-ist-zu-beachten/" rel="bookmark"><span class="entry-date">12. November 2024</span></a></span></p> </div><!-- .entry-meta --> </div> </div> </header><!-- .entry-header --> <!-- Entry Content --> <div class="dd-entry-content"> <p>Latte Macchiato, Liegestuhl, Laptop <span id="Homeoffice-mobiles-Arbeiten-im-Ausland-ein-Interessenkonflikt">– </span>diese Kombination bieten immer mehr Arbeitgeber ihren Mitarbeitern, durch die Option auch im Ausland zu arbeiten, an. Der Beitrag gibt eine Einführung, was bei der Umsetzung rechtlich relevant sein kann.<span id="more-69406"></span></p> <div id="toc_container" class="no_bullets"><p class="toc_title">Der Inhalt im &Uuml;berblick</p><ul class="toc_list"><li><a href="#Ist-mobiles-Arbeiten-im-Ausland-aus-dem-Homeoffice-erlaubt">Ist mobiles Arbeiten im Ausland aus dem Homeoffice erlaubt?</a><ul><li><a href="#Kann-der-Arbeitgeber-mobiles-Arbeiten-im-Ausland-auch-verbieten">Kann der Arbeitgeber mobiles Arbeiten im Ausland auch verbieten?</a></li></ul></li><li><a href="#Wichtige-Rechtsvorschriften-beim-mobilen-Arbeiten-im-Ausland">Wichtige Rechtsvorschriften beim mobilen Arbeiten im Ausland</a></li><li><a href="#Datenschutz-beim-Homeoffice-im-EU-Ausland">Datenschutz beim Homeoffice im EU-Ausland</a></li><li><a href="#Datenschutz-beim-mobilen-Arbeiten-in-unsicheren-Drittlaendern">Datenschutz beim mobilen Arbeiten in unsicheren Drittländern</a></li><li><a href="#Dem-Risiko-im-Ausland-angemessene-IT-Sicherheitsmassnahmen">Dem Risiko im Ausland angemessene IT-Sicherheitsmaßnahmen</a></li><li><a href="#Mobiles-Arbeiten-im-Ausland-ein-Interessenkonflikt">Mobiles Arbeiten im Ausland – ein Interessenkonflikt</a></li></ul></div> <h2><span id="Ist-mobiles-Arbeiten-im-Ausland-aus-dem-Homeoffice-erlaubt">Ist mobiles Arbeiten im Ausland aus dem Homeoffice erlaubt?</span></h2> <p>Es gibt weder ein gesetzliches Verbot noch ein Recht auf Arbeit im Ausland. Mangels gesetzlicher Regelungen treffen Arbeitgeber häufig eigene Regelungen über die Zulässigkeit von Auslandstätigkeiten:</p> <ul> <li class="align--justify">Verpflichtung zu Verschwiegenheit und Datenschutz,</li> <li class="align--justify">Pflicht des Arbeitnehmenden zur Dokumentation der Arbeitszeit,</li> <li class="align--justify">Informationspflichten über den Aufenthalt des Arbeitnehmers,</li> <li>welche Arbeitsmittel der Arbeitgeber zur Verfügung stellt und welche nicht,</li> <li>welche zeitliche Befristung für die Arbeit im Ausland bestehen und</li> <li>inwieweit eine Rückkehrpflicht besteht.</li> </ul> <p>Diese und weitere Regelungen zur Auslandstätigkeit können im Arbeitsvertrag oder in einer internen Richtlinie enthalten sein. Ist dies nicht der Fall, müssen die Einzelheiten individuell vereinbart werden.</p> <h3><span id="Kann-der-Arbeitgeber-mobiles-Arbeiten-im-Ausland-auch-verbieten">Kann der Arbeitgeber mobiles Arbeiten im Ausland auch verbieten?</span></h3> <p>Da der Arbeitnehmer keinen Rechtsanspruch auf eine Auslandstätigkeit hat, kann der Arbeitgeber diese auch untersagen. Versuche von Arbeitnehmern, aus der Pflicht des Arbeitgebers zur Rücksichtnahme auf die Interessen des Arbeitnehmers (§ 241 Abs. 2 BGB) einen Anspruch auf Erteilung der Zustimmung zur Auslandstätigkeit herzuleiten, waren bisher nicht erfolgreich. So sah es das <a href="https://www.gesetze-bayern.de/Content/Document/Y-300-Z-BECKRS-B-2021-N-27679?hl=true" target="_blank" rel="noopener">ArbG München</a> nicht als ermessensfehlerhaft an, wenn der Arbeitgeber von vornherein keine Zustimmung zur Auslandstätigkeit erteilt. Dies gelte selbst dann, wenn der Lebenspartner des Arbeitnehmers im Ausland lebe und dadurch die familiäre Nähe erschwert sei. Ähnlich entschied das <a href="https://openjur.de/u/2485126.html" target="_blank" rel="noopener">LAG Köln</a>, dass Arbeitnehmer auch dann keinen Anspruch auf eine Auslandstätigkeit hätten, wenn der Arbeitgeber in einer Betriebsvereinbarung über das mobile Arberiten  die Möglichkeit vorsah, diese individuell zu erlauben.</p> <h2><span id="Wichtige-Rechtsvorschriften-beim-mobilen-Arbeiten-im-Ausland">Wichtige Rechtsvorschriften beim mobilen Arbeiten im Ausland</span></h2> <p>Darüber hinaus hängen viele rechtliche Rahmenbedingungen davon ab, in welchem Land der Arbeitnehmer arbeiten möchte. Von primärer Bedeutung für die Rahmenbedingungen der Arbeit in der EU sind oft aber folgende Rechtsakte</p> <ul> <li>Die VO (EG) Nr. 883/2004 zur Koordinierung der Systeme der sozialen Sicherheit für Fragen der Sozialversicherung,</li> <li>Für Fragen der Aufenthalts- und Arbeitserlaubnis; Art. 45 / Art. 21 AEUV i.V.m. mit den jeweiligen Umsetzungsakten,</li> <li>Für die Besteuerung der Arbeitseinkünfte das EStG bzw. speziellere Doppelbesteuerungsabkommen (DBA&#8217;s),</li> <li>und die Verordnung (EG) Nr. 593/2008 zum anwendbaren Arbeitsrecht.</li> </ul> <p>Weniger arbeitsrechtlich geprägt, aber ebenso wichtig ist das Datenschutzrecht, um das es im nächsten Abschnitt geht.</p> <h2><span id="Datenschutz-beim-Homeoffice-im-EU-Ausland">Datenschutz beim Homeoffice im EU-Ausland</span></h2> <p>Die DSGVO gilt in allen EU-Ländern und EWR-Ländern (Norwegen, Island und Liechtenstein), so dass ein Aufenthalt von Mitarbeitern im EU-Ausland wenig problematisch ist. Dasselbe gilt für Länder mit Angemessenheitsbeschluss, weil dort ein vergleichbares Datenschutzniveau bestehen soll. Im Übrigen ist das jeweilige nationale Datenschutzrecht zu beachten.</p> <h2><span id="Datenschutz-beim-mobilen-Arbeiten-in-unsicheren-Drittlaendern">Datenschutz beim mobilen Arbeiten in unsicheren Drittländern</span></h2> <p>Komplizierter wird es, wenn sich die Mitarbeiter nicht im EU-Ausland befinden. Dann müssen „für jede“ Übermittlung auch die Garantien  nach Art. 44 ff. DSGVO bestehen. Eine Übermittlung liegt vor, wenn Daten aus dem Drittland zugänglich gemacht oder abgerufen werden können. Der EDSA geht bei Erfüllung folgender Kriterien von einer solchen aus:</p> <ol> <li>Der Datenexporteur unterliegt der DSGVO,</li> <li>der Exporteur legt personenbezogene Daten gegenüber einem Datenimporteur offen und</li> <li>der Importeur befindet sich in einem Drittland.</li> </ol> <p>Bei einem Fernzugriff durch im EU-Ausland tätige Mitarbeiter wäre es denkbar, diesen als eine den Art. 44 ff. DSGVO unterliegende Übermittlung zu konstruieren. Der <a href="https://www.edpb.europa.eu/system/files/2023-09/edpb_guidelines_05-2021_interplay_between_the_application_de.pdf" target="_blank" rel="noopener">EDSA</a> ist jedoch einen anderen Weg gegangen und geht von einer rein internen Verarbeitung durch den Arbeitgeber aus. Gibt der Arbeitnehmer die Daten an Dritte weiter, liegt wiederum eine Übermittlung vor. D.h. es bleibt ein Restrisiko für Arbeitgeber, ihre Arbeitnehmer im EU-Ausland arbeiten zu lassen.</p> <h2><span id="Dem-Risiko-im-Ausland-angemessene-IT-Sicherheitsmassnahmen">Dem Risiko im Ausland angemessene IT-Sicherheitsmaßnahmen</span></h2> <p>Lässt sich ein Drittlandaufenthalt von Mitarbeitern in EU-Drittstaaten ohne vergleichbares Datenschutzniveau nicht vermeiden, sollten daher <a href="https://www.dr-datenschutz.de/was-sind-technisch-und-organisatorische-massnahmen-tom/" target="_blank" rel="noopener">TOM</a> zur <a href="https://www.dr-datenschutz.de/der-risikobegriff-in-der-datenschutz-grundverordnung/" target="_blank" rel="noopener">Risikominimierung</a> ergriffen werden. Beispielhaft können diese sein:</p> <ul> <li> IT-Geräte sollten verschlüsselt werden. Das gilt auch für die vom Arbeitgeber herausgegebenen USB-Sticks,</li> <li>der Zugriff auf das Betriebssystem sollte mit einem Kennwort versehen sein,</li> <li>die IT-Systeme sollten durch eine Zwei-Faktor-Authentifizierung gesichert sein,</li> <li>Mitarbeiter sollten darauf zu verpflichten werden stets den Bildschirm bei Verlassen des Arbeitsgeräts zu sperren,</li> <li>IT-Geräte des Arbeitgebers sind stets entweder bei sich oder in einem zugangsgesperrten Raum zu verwahren,</li> <li>Daten sollten zentral im Inland gespeichert sein und nur bei Bedarf heruntergeladen werden,</li> <li>die Datenübermittlung (z.B. E-Mail) sollte nach dem Stand der Technik verschlüsselt sein,</li> <li>Zugriffe auf die Firmen-IT-Infrastruktur sollten nur über auf ausreichende Belastbarkeit getesteten VPNs möglich sein,</li> <li>die Netzwerkeinstellungen der IT-Geräte sollten einen Zugriff auf das Internet nur über die Firmen-VPN zulassen,</li> <li>es sollte Sichtschutzfolie beim mobilen Arbeiten verwendet werden.</li> </ul> <p>Es ist wichtig, den Mitarbeitern die relevanten Regelungen im Unternehmen und ggf. im Ausland zu vermitteln. Denn: Niemandem ist geholfen, wenn er hinterher sagt: &#8222;Das habe ich nicht gewusst oder das hat man mir nicht gesagt&#8220;.</p> <h2><span id="Mobiles-Arbeiten-im-Ausland-ein-Interessenkonflikt">Mobiles Arbeiten im Ausland – ein Interessenkonflikt<strong><br /> </strong></span></h2> <p>In Zeiten des zunehmenden Fachkräftemangels werden Homeoffice &amp; mobiles Arbeiten im Ausland immer mehr zu einem etablierten Benefit, um Mitarbeiter zu gewinnen. Aber auch der (EU-) Gesetzgeber verschärft in vielen Bereichen die Anforderungen an die IT-Sicherheit – beispielsweise durch den <a href="https://www.dr-datenschutz.de/dora-der-digital-operational-resilience-act-kurz-erklaert/">Digital Operational Resilience Act</a> und <a href="https://www.dr-datenschutz.de/nis-2-anforderungen-an-die-informationssicherheit/">NIS 2</a>. Dies kann Arbeitgeber in einen Interessenskonflikt zwischen rechtssicherer Compliance und flexiblen Arbeitsbedingungen bringen.</p> </div><!-- .dd-entry-content --> <!-- Related content --> <div class="dd-related-content"> <div class="h4 text-primary dd-related-content-title-fallback">Mehr zum Thema </div> </div><!-- END .dd-related-content --> <div class="dd-related-posts mt-3"> <ul class="list-unstyled dd-font-regular dd-arrow-list"> <li class="mb-3"> <a class="text-black text-decoration-none" href="https://www.dr-datenschutz.de/it-sicherheit-in-zeiten-von-homeoffice-und-corona/">IT-Sicherheit in Zeiten von Homeoffice und Corona</a> </li> <li class="mb-3"> <a class="text-black text-decoration-none" href="https://www.dr-datenschutz.de/homeoffice-pflicht-unternehmen-in-der-datenschutz-krise/">Homeoffice-Pflicht – Unternehmen in der Datenschutz-Krise?</a> </li> <li class="mb-3"> <a class="text-black text-decoration-none" href="https://www.dr-datenschutz.de/arbeiten-im-homeoffice-datenschutzgerecht-gestalten/">Arbeiten im Homeoffice datenschutzgerecht gestalten</a> </li> <li class="mb-3"> <a class="text-black text-decoration-none" href="https://www.dr-datenschutz.de/homeoffice-klausuren-und-videoueberwachung-datenschutz-0-punkte/">Homeoffice, Klausuren und Videoüberwachung – Datenschutz: 0 Punkte</a> </li> </ul> </div><!-- END .dd-related-posts --> <!-- Related posts // SearchWP Related --> <!-- Entry Footer --> <footer class="entry-footer"> <!-- Content Author --> <div class="dd-content-author d-flex"> <div class="dd-content-author-avatar"> <img class="rounded-4" src="https://www.dr-datenschutz.de/wp-content/themes/dr-datenschutz/build/images/dr-datenschutz-3.jpg" alt="Dr. Datenschutz" width="120" height="120" /> </div> <div class="dd-content-author-meta ms-4"> <div class="dd-author-label dd-font-gray-300 mb-1">Autor:in</div> <div class="dd-author-name dd-font-medium dd-font-18">Dr. Datenschutz</div> <div class="dd-author-role dd-font-regular dd-font-16">intersoft consulting services AG</div> <div class="dd-author-links mt-1"><a class="dd-font-gray-300 text-decoration-none" href="#share">Diesen Beitrag teilen</a></div> </div> </div><!-- END .dd-content-author --> </footer><!-- .entry-footer --> <!-- Sidebar Webinars --> <div class="dd-widget-area-below-content d-flex flex-column"> <div id="custom_html-6" class="widget_text dd-widget p-3 p-xl-4 widget_custom_html"><div class="widget_text dd-widget-content p-1"><div class="h4 dd-widget-title dd-font-bold mt-0 mb-3 text-danger">Informieren Sie sich über unsere praxisnahen Webinare</div><div class="textwidget custom-html-widget"><ul class="list-unstyled dd-font-medium dd-column-count-2"> <li>»Microsoft 365 sicher gestalten«</li> <li>»Informationspflichten nach DSGVO«</li> <li>»Auftragsverarbeitung in der Praxis«</li> <li>»DSGVO-konformes Löschen«</li> <li>»IT-Notfall Ransomware«</li> <li>»Bewerber- und Beschäftigtendatenschutz«</li> </ul> <div class="dd-cta-seminare d-flex flex-column align-items-start flex-sm-row align-items-sm-center"> <a href="https://www.intersoft-consulting.de/webinare/?utm_source=dr-datenschutz.de&utm_medium=banner&utm_campaign=webinare+entdecken " role="button" class="btn btn-sm btn-secondary mb-3 mb-sm-0 me-3 text-nowrap">Webinare entdecken</a> <div class="dd-hint text-dark dd-font-11">Mit dem Code „Webinar2024B“ erhalten Sie 10% Rabatt, gültig bis zum 31.12.2024.</div> </div></div></div></div> </div><!-- END .dd-widget-area-below-content --> <!-- Discover topics --> <div id="dd-discover-topics" class="glide rounded-3 mt-5"> <div class="glide-track" data-glide-el="track"> <ul class="glide-slides"><li class="glide-slide"><ul class="list-unstyled p-0"><li><div class="dd-glide-slide-header card border-0"><div class="d-flex justify-content-end"><img width="556" height="120" src="https://www.dr-datenschutz.de/wp-content/uploads/2023/05/Bussgeld-blogbild-556x120.jpg" class="img-fluid rounded-3 wp-post-image" alt="" decoding="async" /></div><div class="card-img-overlay text-white d-flex align-items-center rounded-3"><div class="entry-header"><div class="card-title mt-2 dd-font-medium"><div class="card-title mt-2 dd-font-medium">Datentransfer</div></div></div></div></div><div class="card dd-post dd-post-id-3 mt-1 border-0 rounded-3"><div class="card-body d-flex align-items-center"><div class="dd-card-content"><a class="d-block dd-font-medium text-decoration-none text-black stretched-link" href="https://www.dr-datenschutz.de/top-5-dsgvo-bussgelder-im-august-2024/">Top 5 DSGVO-Bußgelder im August 2024</a><small class="text-muted dd-font-regular">News<span class="separator px-1">·</span>2. 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