German law doesn't require equal rights for employees in foreign offices, but doesn't forbid it either. N26 can just create a binding company policy ("Betriebsv

German law doesn't require equal rights for employees in foreign offices, but doesn't forbid it either. N26 can just create a binding company policy ("Betriebsvereinbarung") extending German-equivalent rights to foreign offices' workers. There are some slight complications regarding voting quora (you still need to obey majorities in Germany separately if the foreigners don't agree), but those are rare. Source: My employer has something like this.