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Germany’s growing economy requires a skilled workforce. For years now Germany’s industries have been struggling to find enough qualified staff in Germany. Therefore qualified employees will be recruited from abroad. The number of employees from other countries exceeds 15% of the overall workforce in certain Germany regions, for example in Berlin or the southwest of the country. Most foreign employees are EU-citizens. However there is a growing number of expatriates from countries such as the USA, Canada, Russia, Ukraine and other non-EU member states. Expatriates are confronted with German tax and social security law as well as other legal issues.