Working Remotely in the USA on ESTA: What Is Allowed?
Meetings yes, work no, and a gray area in between: what ESTA and B-1 allow when working remotely, what is prohibited, and what taxes, social security and border control mean for you.

Contents
- What is expressly permitted on ESTA and B-1?
- What is expressly prohibited on ESTA and B-1?
- Can I work remotely for my German employer on ESTA?
- What official bodies say and what they do not
- From email to full-time home office: a risk scale
- Is there a digital nomad visa for the USA?
- Table: Which activities are allowed on ESTA or B-1?
- How should I behave at border control?
- Purpose of travel: vacation or work?
- Documents
- Devices
- Taxes: What does the double taxation treaty say?
- Permanent establishment risk for the employer
- Social security: agreement and certificate of coverage
- Employer, data protection and IT security
- Which visas fit if you really want to work in the USA?
- Checklist before traveling with a laptop
With ESTA or a B-1/B-2 visa you may attend business appointments in the United States, such as meetings, negotiations, conferences and short training courses, but you may not work. Working remotely in the USA on ESTA for your German employer is neither expressly permitted nor expressly prohibited: the U.S. authorities have not published a specific rule on it (as of November 2026). Checking emails now and then on vacation is considered low risk, while a regular working routine for weeks on U.S. soil is high risk. The United States does not offer a digital nomad visa.
This guide separates what official bodies allow, what they prohibit and what remains unregulated. It also covers taxes, social security, data protection and the question of which visa you need if you really want to work in the USA. For the basics of business travel, see our USA business travel guide; the visa category itself is explained in B-1/B-2 basics.
What is expressly permitted on ESTA and B-1?
The key reference is the Foreign Affairs Manual (FAM) of the U.S. Department of State, the internal guidance for consular officers. Under 9 FAM 402.2-5(B) you qualify as a business visitor (B-1) if you travel to the United States to:
- engage in commercial transactions that do not involve gainful employment in the U.S., such as a merchant taking orders for goods manufactured abroad,
- negotiate contracts,
- consult with business associates,
- litigate,
- participate in scientific, educational, professional or business conventions, conferences or seminars,
- undertake independent research.
U.S. Citizenship and Immigration Services (USCIS) also lists participating in short-term training and settling an estate. Important for ESTA travelers: according to a current State Department fact sheet on B-1 business travel, admission with ESTA allows the same activities as a B-1 visa. ESTA is therefore not a "lighter" business visa; it covers the same scope, limited to 90 days per entry.
The FAM also draws a clear line on money (9 FAM 402.2-5(F)(1)): a business visitor may not receive a salary from a U.S. source for activities in the United States. A U.S. partner may, however, reimburse travel costs or pay an expense allowance, as long as it does not exceed the actual, reasonable costs of travel, lodging, meals and similar basic needs. Your salary continues to be paid by your German employer.
The FAM also knows a few narrowly defined special cases. Someone who installs or services a machine bought from abroad at a U.S. customer's site may qualify as B-1 if the sales contract specifically requires that service, the person has the necessary specialized knowledge and receives no U.S. pay; building and construction work is excluded (9 FAM 402.2-5(E)(1)). A newer provision covers specialized trainers who train U.S. workers on equipment sourced from abroad; such visas are annotated "B-1 SPECIALIZED TRAINER". For these special cases, a carefully documented visa application is the safer route than ESTA.
What is expressly prohibited on ESTA and B-1?
On its visitor visa page, the State Department expressly lists employment as an activity that is not permitted on a visitor visa, along with study and paid performances. The B-1 fact sheet adds that business activity under B-1 does not include skilled or unskilled labor; anyone who intends to obtain and engage in employment in the United States will not be issued a B-1.
In practice, the following are prohibited:
- employment with a U.S. employer,
- salary or fees from a U.S. source for your work in the U.S.,
- productive, hands-on work, for example in manufacturing, on construction sites or as staff in the day-to-day operations of a U.S. company,
- building or construction work on site or in a plant, even if you continue to be paid from Germany; only supervising such work or training the people doing it is allowed.
The ESTA application itself shows how seriously CBP takes this. Question 6 reads: "Are you currently seeking employment in the United States or were you previously employed in the United States without prior permission from the U.S. government?" Anyone who would have to answer yes is generally not eligible for ESTA. In addition, every ESTA applicant waives the right to review or appeal a border officer's decision on admissibility. ESTA does not allow a change or extension of status inside the country.
Can I work remotely for my German employer on ESTA?
This is where the gray area begins. Many travelers wonder whether a workation in the USA or a few weeks of working from home in the USA with relatives is possible, as long as the salary still comes from Germany. There is no clear official answer.
What official bodies say and what they do not
- What they say: Employment is not allowed on a visitor visa or ESTA, B-1 does not include skilled or unskilled labor, and salary from U.S. sources is off limits (State Department, 9 FAM 402.2).
- They also say: A business traveler who plans an activity not clearly covered by the fact sheet should apply for a more appropriate visa, such as a petition-based work visa.
- What they do not say: whether laptop work for a foreign employer that does not touch the U.S. market counts as "employment" in the United States. Neither the FAM nor the CBP and USCIS websites contain an explicit rule on this (as of November 2026). There is no minimum or maximum number of hours either.
Because the authorities are silent, the border officer decides based on the overall picture: Is the main purpose of the trip really vacation, a family visit or a business appointment? Or are you simply moving your workplace to the USA for a few weeks?
From email to full-time home office: a risk scale
The following scale is not an official rule but an orientation derived from the logic of the rules above:
- Low risk: You are on vacation and occasionally check your email, answer an urgent question or join a short call. The purpose of the trip clearly remains vacation.
- Medium risk: You are reachable at fixed times during your vacation or work a few hours on some days. The more regular this becomes, the less it fits the picture of a vacation.
- High risk: You work a regular day for your employer for weeks, just from a vacation home in Florida. The trip then mainly serves work, and that is exactly what ESTA is not intended for.
- Clearly not allowed: You take on assignments for U.S. clients, work in your company's U.S. office or are paid by a U.S. source.
Important: What matters is not who pays your salary but what you actually do in the USA and why you travel. If you plan a longer workation, have it checked in advance instead of improvising at the counter.
Duration matters too: on ESTA you may stay a maximum of 90 days per entry, with no extension. Anyone who repeatedly spends close to 90 days in the USA in quick succession can easily look like they live there. If you want to stay longer, see Extending your stay in the USA.
Is there a digital nomad visa for the USA?
No. Unlike many other countries, the United States offers no visa for digital nomads or for remote work for a foreign employer (as of November 2026). The U.S. visa system distinguishes visitor visas, student and exchange visas, treaty trader and investor visas and work visas that usually require a petition by a U.S. employer. There is no "work from anywhere" category.
On ESTA or B-2 you remain within the scope of a visit; genuine work in the United States requires a work or investor visa. An overview of the categories is available on our visa categories page.
Table: Which activities are allowed on ESTA or B-1?
| Activity | On ESTA/B-1? | Basis |
|---|---|---|
| Meetings and consultations with business partners | allowed | 9 FAM 402.2-5(B) |
| Contract negotiations | allowed | 9 FAM 402.2-5(B) |
| Attending a conference, convention, seminar or trade fair | allowed | 9 FAM 402.2-5(B) |
| Short-term training as a participant | allowed | USCIS |
| Taking orders for goods manufactured abroad | allowed | 9 FAM 402.2-5(B) |
| Travel costs reimbursed by a U.S. partner | allowed, actual costs only | 9 FAM 402.2-5(F)(1) |
| Occasionally reading email or a short call on vacation | not regulated, low risk | no rule |
| Fixed daily working hours for the German employer over weeks | not regulated, high risk | no rule |
| Workation as the main purpose of the trip | not regulated, very high risk | no rule |
| Installing a machine from abroad under the sales contract | narrowly limited, better with a visa | 9 FAM 402.2-5(E)(1) |
| Paid assignments for U.S. clients | prohibited | visitor visa: no employment |
| Salary or fees from a U.S. company | prohibited | 9 FAM 402.2-5(F)(1) |
| Working in a U.S. company's daily operations, construction work | prohibited | 9 FAM 402.2, B-1 fact sheet |
The table does not replace an individual assessment. The closer your plans are to the lower half, the more likely you need a different visa. Our visa check gives you an initial assessment.
How should I behave at border control?
At the border, an officer of U.S. Customs and Border Protection (CBP) checks whether your purpose of travel matches ESTA or your visa. ESTA and visas do not guarantee entry. The German Federal Foreign Office warns in its travel advice that false statements about the purpose of travel can lead to arrest, detention pending deportation and removal at entry, and that there is no legal remedy against the border officer's decision.
Purpose of travel: vacation or work?
Always answer truthfully and as specifically as possible. If you are on vacation and have your laptop with you to stay reachable occasionally, "vacation" is the right answer; if asked, you can explain this honestly. If you are traveling to a conference or contract talks, say exactly that, not "vacation" just because it sounds simpler. The word "work" without explanation easily leads to follow-up questions because it sounds like employment. So say "I am attending meetings with clients" rather than "I work here".
Documents
Keep supporting documents in your carry-on: return or onward flight, accommodation, and for business trips an invitation or agenda and a letter from your German employer confirming that your salary continues to be paid in Germany. What else the inspection involves is explained in USA entry, customs and CBP.
Devices
CBP may search smartphones, laptops and other devices at entry. Since January 1, 2026, CBP Directive 3340-049B applies. It distinguishes a basic search, meaning a manual review, from an advanced search in which data is copied or analyzed with external equipment. The directive expressly covers USB sticks, SIM cards and smartwatches. You must make devices accessible on request and unlock them if necessary; devices may be detained for a reasonable period. Measured against all entries, only a very small share of travelers is affected.
For remote workers this means: your statements at the counter should match what is on your devices. Anyone who says "two weeks of vacation" while their calendar shows three months of "working from Miami" has a credibility problem.
Taxes: What does the double taxation treaty say?
The double taxation treaty between Germany and the United States governs in Article 15 where employment income is taxed. The principle: wages are taxed in the country of residence unless the work is exercised in the other country. If you physically work in the USA, the USA may in principle tax that income, even if it is paid from Germany.
Article 15(2) provides an exception, the so-called 183-day rule. The income remains taxable only in Germany if all three conditions are met:
- you are present in the USA for no more than 183 days in total in the calendar year concerned,
- the income is paid by an employer who is not resident in the USA,
- the income is not borne by a permanent establishment that your employer has in the USA.
Note two points. First, the Germany–U.S. treaty uses the calendar year, not any twelve-month period. Second, on the U.S. side the treaty only covers federal income tax (Article 2), not the taxes of the individual states. Whether a state raises its own claims is a question for your tax advisor.
Permanent establishment risk for the employer
For your employer, a longer remote stay can create a risk of its own. Under Article 5 of the treaty, a permanent establishment is a fixed place of business through which an enterprise carries on its business wholly or partly. A permanent establishment also arises if a person in the USA habitually concludes contracts in the name of the enterprise. So if you regularly sign contracts with customers from the USA, you may in the worst case create a U.S. permanent establishment for your German employer, with tax obligations for the company in the USA. Whether a vacation home or coworking desk counts as a fixed place of business depends on the individual case; a workation should therefore be discussed with the tax department in advance.
Social security: agreement and certificate of coverage
Social security is governed by the Agreement on Social Security between Germany and the United States, in force since December 1, 1979. The competent body in Germany is the German Liaison Agency for Health Insurance – International (DVKA). On the German side, the agreement covers only pension insurance (including the miners' pension scheme and old-age security for farmers); on the U.S. side, it covers Social Security and the hospital insurance part of Medicare (Part A).
If you work temporarily in the USA, German rules continue to apply if there is a posting (Entsendung). According to the DVKA, this is the case if you normally work in Germany, are sent to the USA for a period limited in advance within this employment relationship and work there for your employer. The maximum duration is five years. Notably, the DVKA expressly states that home office or mobile work in the other country at the employee's own request can also be a posting if the employer agrees, accepts the work and continues to pay the salary.
The proof is certificate D/USA 101 ("Application of German legislation"). Your employer applies for it electronically with the health insurance fund to which it pays the pension contributions, or with the DVKA if no pension contributions go to a health insurance fund. Whether you remain insured in Germany in the other branches, such as health, long-term care and unemployment insurance, depends on the rules on "Ausstrahlung" in Section 4 of Book IV of the German Social Code (SGB IV).
Note on health insurance: If you have German statutory health insurance and are temporarily employed in the USA, according to the DVKA your employer must first cover the benefits in case of illness; the health insurance fund reimburses at most German contract rates. Actual U.S. costs are usually far higher. Private travel health insurance therefore remains essential, see Health insurance for the USA.
Important: the certificate of coverage only concerns social security. It is not a work permit and does not change the limits of ESTA or B-1.
Employer, data protection and IT security
Working from abroad is not a right you can exercise unilaterally. Agree a workation in writing with your employer, because it shares the tax, social security and data protection consequences. Many companies have their own policies for this.
On data protection, your employer remains responsible even if you access customer or HR data from the USA. Some customer contracts expressly prohibit access from outside the EU. For IT security:
- work only via the company VPN, not unprotected on hotel or café Wi-Fi,
- encrypt devices and store as little confidential data locally as possible,
- set up two-factor sign-in so that it also works without your German SIM,
- clarify with IT whether a separate travel device makes sense, since CBP may search devices.
How to stay reliably online while traveling is explained in our guide Mobile phone and internet in the USA. More travel tips are in Tips for your first USA trip.
Which visas fit if you really want to work in the USA?
Anyone who wants to work in the USA regularly or for longer needs a visa designed for exactly that. The main routes for employees of German companies:
- L-1 (intracompany transferee): for executives, managers (L-1A) and employees with specialized knowledge (L-1B) who move to a U.S. company within the same group. It requires an affiliated company in the USA and prior employment with the company abroad; the U.S. company files the petition with USCIS.
- E-2 (treaty investor): Germany has a treaty with the United States that makes this visa possible. It requires a substantial investment in a U.S. enterprise and can also cover employees of the same nationality who work there in an executive or essential role.
- H-1B (specialty occupation): for occupations that require a university degree. A U.S. employer must file the petition, and there is an annual cap with a registration and selection process. It is hardly suitable for short-term plans.
We support you with visa applications, for example for the E-2 or the B-1/B-2, and in an individual consultation we clarify which route fits your plans. An overview of all packages is available under services.
Checklist before traveling with a laptop
- Define the purpose of travel: Is the trip essentially vacation, a business appointment or work? Only the first two fit ESTA and B-1.
- Assess the scope honestly: occasional email or a regular working day? For the latter, get advice in advance.
- Involve your employer: obtain written consent and check the company policy.
- Clarify taxes: keep an eye on the 183-day rule per calendar year and discuss the permanent establishment risk with the tax department.
- Clarify social security: for genuine work in the USA, have certificate D/USA 101 applied for.
- Take out health insurance: travel coverage with high limits, including for work stays.
- Prepare IT: VPN, encryption, two-factor sign-in, as little data on the device as possible.
- Documents in your carry-on: return flight, accommodation, and for business trips an invitation and employer letter.
- Answer truthfully at the border: specifically, calmly and consistently with your documents.
This article is non-binding guidance and not legal or tax advice. Decisions on entry and stay rest solely with the U.S. authorities. If you are unsure whether your plans still fit ESTA, start with the visa check.
Frequently asked questions
May I answer work emails for my employer while in the USA on ESTA?+
There is no explicit rule. Occasionally reading and answering emails during a vacation is considered low risk as long as the purpose of the trip clearly remains vacation. A regular working routine over days or weeks, however, no longer fits ESTA.
Is there a digital nomad visa for the USA?+
No. As of November 2026, the USA does not offer a visa for digital nomads or for remote work for foreign employers. Genuine work in the USA requires a work or investor visa such as L-1, E-2 or H-1B.
What is allowed on a business trip with ESTA?+
ESTA allows the same activities as a B-1 visa: meetings and consultations with business partners, contract negotiations, conferences and seminars, short-term training as a participant and independent research. Employment, productive work and salary from a U.S. source are not allowed; a U.S. partner may reimburse travel costs.
What do I say at entry if I am carrying my laptop?+
State your actual purpose of travel truthfully, such as vacation, a family visit or a conference. If asked, you can honestly explain that you stay reachable occasionally during your vacation. According to the German Federal Foreign Office, false statements about the purpose of travel can lead to arrest and removal.
Do I have to pay U.S. taxes if I work remotely there?+
In principle, the USA may tax wages for work performed there. Under Article 15 of the Germany–U.S. tax treaty, the income remains taxable only in Germany if you spend no more than 183 days in the USA in the calendar year, the employer is not resident in the USA and no U.S. permanent establishment bears the salary. The treaty does not cover state taxes.
Do I need a certificate of coverage for the USA?+
If you work in the USA for your German employer, certificate D/USA 101 proves that German pension insurance law continues to apply. According to the DVKA, home office or mobile work in the USA can also be a posting if the employer agrees and continues to pay the salary. It is requested electronically via the health insurance fund or the DVKA.
May CBP search my work laptop at entry?+
Yes. Under CBP Directive 3340-049B, in effect since January 1, 2026, CBP may search electronic devices at entry, and you must make them accessible on request. Clarify with your IT department in advance which data travels with you.
Sources
- 9 FAM 402.2 – Visitors for Business (B-1), u. a. 402.2-5(B), (E), (F) · U.S. Department of State – Foreign Affairs Manual
- Fact Sheet: U.S. Business Visas (B-1) and Allowable Uses (AILA Doc. No. 26060809) · U.S. Department of State (veröffentlicht über AILA)
- Visitor Visa – zulässige und unzulässige Tätigkeiten · U.S. Department of State
- Official ESTA Application Website – FAQ, Eignungsfrage 6, Verzicht auf Rechtsmittel · U.S. Customs and Border Protection (CBP)
- B-1 Temporary Business Visitor · U.S. Citizenship and Immigration Services (USCIS)
- Border Search of Electronic Devices (Directive 3340-049B) · U.S. Customs and Border Protection (CBP)
- Abkommen zwischen den USA und Deutschland zur Vermeidung der Doppelbesteuerung (Art. 2, 5, 15) · Internal Revenue Service (IRS)
- USA: Entsendung von abhängig beschäftigten Personen und Bescheinigung D/USA 101 · GKV-Spitzenverband, Deutsche Verbindungsstelle Krankenversicherung – Ausland (DVKA)
- USA: Reise- und Sicherheitshinweise (Einreise, Geräte, falsche Angaben) · Auswärtiges Amt
Not sure what you need?
Find out in two minutes whether ESTA or a visa is right for you. We guide you personally through your visa application.
US-Visa-Service Redaktion
US entry & visa editorial team
Carefully researched and regularly reviewed. Non-binding guidance — the final decision on entry and visas rests solely with the US authorities.
Keep reading

Business Travel to the USA: Visa, Preparation & Etiquette
Which authorization you need for a US business trip, which activities are permitted, and how to prepare for CBP, meetings, and US business culture.
Read
ESTA or Visa – What Do I Need for the USA?
For short tourism or business trips, German citizens usually only need an ESTA. We explain step by step when you instead need a B-1/B-2 visa – with a comparison table and current 2026 fees.
Read
B-1/B-2: The Basics of the U.S. Visitor Visa
What the B-1/B-2 visitor visa covers, who needs it instead of ESTA and how the application works from DS-160 to interview – with the current 2026 fees and rules.
Read