Important legal changes and innovations from 2025

In the new year 2025, a number of legal changes and new regulations will come into force that will affect companies in various areas. Familiarise yourself with the new requirements at an early stage to ensure that you are fully compliant in good time. Here is a small extract without any claim to completeness:

Accessibility Reinforcement Act (BFSG)

From 28 June 2025, accessibility will not only be mandatory for public institutions, but also for private companies. When the Barrierefreiheitsstärkungsgesetz (BFSG) comes into force, companies will have to ensure that their products and services – including online shops – are fully accessible to people with disabilities. This includes measures such as read-aloud functions or visual adaptations (e.g. font size and contrast). Micro-enterprises are exempt from this regulation. Non-compliance could result in warnings and, in the worst case, fines of up to 100,000 euros.

It remains unclear what impact the law will have on the public charging infrastructure. The BEM has submitted an enquiry to the Ministry, but has not yet received a definitive answer. As things stand, however, it can be assumed that charging points are exempt from this regulation.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Next stage of the CO₂ levy from 2025

From 1 January 2025, the CO₂ levy in Germany will increase from the current 45 euros net to 55 euros net per tonne. This increase will have a direct impact on the price of fossil fuels. Drivers can expect to pay around 3 cents more per litre of petrol or diesel compared to the previous year.

The increase in the CO₂ levy is part of the national climate protection strategy to promote the switch to more climate-friendly alternatives. Consumers should therefore be prepared for rising costs, particularly in the area of fossil fuels

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Deutschlandticket: price increase from 2025

From 1 January 2025, the price of the Deutschlandticket will increase from the current 49 euros to 58 euros per month. This decision was taken by the federal and state transport ministers in order to secure the long-term financing of the service.

Despite the increase, the ticket remains a comparatively inexpensive option for nationwide journeys on local and regional transport and should continue to be an attractive alternative to the car.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Second stage of the Euro 6e standard comes into force

The Euro 6e emissions standard, introduced as an intermediate stage to the planned Euro 7 standard, will gradually introduce stricter requirements for car emissions. From 1 January 2025, the second stage of the Euro 6e standard will be mandatory for all newly type-approved passenger car models. This means that new vehicle models that come onto the market after this date will have to fulfil the stricter requirements. One year later, from 1 January 2026, the second stage of the standard will apply to all newly registered vehicles, regardless of when they were type-approved.

The tightening of the Euro 6e standard could already act as an important step towards electromobility, as it further increases the requirements for vehicles with combustion engines and thus accelerates market change. In the future, the Euro 7 standard will drive this change even further from the end of 2026.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

E-invoicing will be mandatory from 2025

On 1 January 2025, e-invoicing will become mandatory for taxable and taxable domestic B2B transactions. An e-invoice is a structured electronic invoice that is created, transmitted and received in a specified format. Formats such as PDF files, image files or scanned paper invoices are not permitted. From this date, all companies – including small businesses – must be able to receive electronic invoices. Sending e-invoices will also become mandatory, although there will be transitional arrangements. There are exceptions for small-value invoices under 250 euros and transport tickets.

Further information on e-invoicing will follow as soon as details of the transitional periods are known.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

No more paper driving licences: deadline for exchanging them expires

From 19 January 2025, pink and grey paper driving licences may no longer be used – with the exception of people born before 1953. All others should take care of the exchange early to avoid penalties.

Further information on the deadlines and the process can be found here: ADAC: Führerscheinumtausch

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

GEIG: Charging point obligation from 2025

New requirements: From 1 January 2025, the Building Electromobility Infrastructure Act (GEIG) stipulates that at least one charging point for electric vehicles must be installed on non-residential properties with more than 20 parking spaces.

This obligation is intended to drive forward the expansion of the charging infrastructure – a key step towards sustainable and future-proof mobility. Property owners should check now whether they are affected and start the implementation process in good time.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Reform of the small business regulation from 2025

With the Annual Tax Act 2024, which was passed by the Bundestag on 18 October 2024, the small business regulation will be significantly expanded and modified from 2025. The adjustment serves to implement the EU Small Business Directive (Directive (EU) 2020/285). The turnover limits will increase from 22,000 euros (previous year) and 50,000 euros (current calendar year) to 25,000 euros and 100,000 euros respectively. The regulation will also be extended: in future, entrepreneurs from other EU member states will also be able to apply the small business regulation in Germany.

The amendment in the Annual Tax Act 2024 raises these limits in order to modernise the small business regulation and give more entrepreneurs the opportunity to benefit from the tax exemption. This change is intended to adapt the regulation to the needs of a modern and cross-border economy.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Obligation to register in hotels will be abolished

From 1 January 2025, the obligation to register for German guests in hotels in Germany – both for private and business trips – will be abolished as part of the Bureaucracy Reduction Act IV. However, foreign guests are still required to fill out a paper registration form.

This simplifies the check-in process, which is particularly beneficial for business travellers and events. This change reduces bureaucratic hurdles and supports a more efficient organisation of business trips and events.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Minimum wage to rise from 2025

From 1 January 2025, the gross minimum wage in Germany will be raised from the current €12.41 to €12.82 per hour. This increase is intended to strengthen the purchasing power of employees and contribute to better social security.

Please ensure that all employment contracts are adjusted accordingly in order to fulfil the new requirements.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Sustainability reporting from 2025

From 1 January 2025, large corporations and equivalent companies will have to prepare a sustainability report for the first time. This requirement results from the European Union’s Corporate Sustainability Reporting Directive (CSRD), which significantly expands reporting obligations.

Companies must provide comprehensive information on environmental, social and governance (ESG) aspects. The report must also include the company’s impact on the environment and society as well as risk management strategies with regard to sustainability. The introduction of the CSRD presents companies with new challenges, but also offers them the opportunity to strengthen their sustainability strategies and communicate them transparently.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

NIS2 Directive from 18 October 2024

The NIS2 Directive, which aims to increase the level of cybersecurity in the EU, has been in force since 18 October 2024. It significantly expands the group of affected companies and sets out strict reporting obligations and security requirements. Companies in critical sectors such as energy, transport, finance, healthcare and digital infrastructure are obliged to implement the requirements if they fulfil certain size criteria. The directive requires companies to report cyber incidents within 24 hours in advance and in detail within 72 hours. Comprehensive protective measures must be taken for network and information systems.

Companies should define processes and roles now in order to be able to react quickly and efficiently in the event of an incident. Failure to comply with the requirements can result in high fines of up to 10 million euros or 2% of global annual turnover.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Photovoltaic system tax exemption from 2025

From 1 January 2025, the tax exemption for photovoltaic systems under Section 3 no. 72 EStG will be extended. The permissible gross output is to increase from 15 kW (peak) to 30 kW (peak) per residential or commercial unit. This amendment clarifies that photovoltaic systems up to 30 kW (peak) per unit are also favoured for buildings with several commercial units that do not contain residential units.

This is an exemption limit, not an allowance. This means that the tax exemption is only granted as long as the output of the system does not exceed 30 kW (peak). If the output exceeds this limit, the tax exemption is cancelled for the entire system. The new regulation applies to systems that are commissioned, acquired or expanded after 31 December 2024.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Limitation of claims

Entrepreneurs should check outstanding claims for possible limitation periods. The general limitation period is three years. An important exception concerns warranty claims, which expire after just two years.

It is advisable to keep an eye on these periods in order to be able to act in good time.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Business identification number from November 2024

Since November 2024, the Federal Central Tax Office has been issuing the business identification number (W-IdNr.) to all economic operators. This number is used for unique identification and remains unchanged throughout the entire economic activity.

However, it does not replace the tax or VAT ID number and must be used in addition to these.

– – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – –

Deforestation Regulation

The EU Deforestation Regulation (EUDR) aims to prevent trade in products that contribute to deforestation and forest degradation. It was originally intended to apply from 30 December 2024. Due to implementation concerns, the European Commission proposed postponing the date of application to 30 December 2025 for large companies and 30 June 2026 for small and medium-sized enterprises. The regulation affects companies that place certain raw materials such as palm oil, cocoa, soya, coffee, beef, wood and rubber on the EU market or export them from the EU. These companies must ensure that their supply chains do not contribute to deforestation. This includes documenting the geographical origin of the products and complying with the laws of the country of production.

Companies should prepare for the requirements of the EUDR at an early stage to ensure that their products comply with the requirements from 30 December 2025. This includes implementing due diligence procedures and training employees. They should also inform their suppliers about the new requirements and obtain the necessary information. The postponement of the effective date offers companies additional time for implementation, but compliance with the regulation will remain mandatory from the new date.