Important Legislative Changes in Germany for 2024
In 2024, numerous legislative changes will come into force in Germany. These are important for both companies and consumers. This overview highlights the most significant new features and their implications.
New Regulation of the GbR (Civil Law Partnership)
From 2024, the civil law partnership (GbR) will gain legal capacity. This means that a GbR can now acquire rights and enter into liabilities itself. The common will of the shareholders is crucial for determining its legal capacity. Furthermore, registration of a legally capable GbR in the new company register will be mandatory.
Key Changes for Businesses and the Self-Employed
Various new regulations are set to impact self-employed individuals and companies across Germany:
- VAT in the Catering Trade: The reduced VAT rate for the catering trade will expire, and the regular rate of 19% will apply again.
- Supply Chain Act: From 2024, the Supply Chain Duty of Care Act will extend its application to companies in Germany with more than 1,000 employees.
- Whistleblowing Hotlines: Companies employing more than 50 individuals must establish internal reporting offices for whistleblowers.
- Single-Use Plastic Fund: Manufacturers and distributors of single-use plastics are now required to contribute to a dedicated fund. This fund finances the cleaning and disposal of plastic waste.
- Extended Toll Obligation: The toll obligation will also apply to smaller vans weighing 3.5 t or more, effective from July 2024.
Amendments in Labor Law
Significant changes are also coming to labor law, particularly in the following areas:
- Immigration of Skilled Workers: Regulations are being eased to facilitate the employment of foreign skilled workers in non-regulated professions.
- Minimum Wage and Mini-Job Limit: Both the minimum wage and the earnings limit for mini-jobs will see an increase.
- Promotion of Further Training: Enhanced support and promotion of further training opportunities for employees will be implemented.
The Digital Service Act (DSA)
The Digital Service Act (DSA) will come into force across the entire EU from February 2024. This act aims to improve user protection and fundamental rights on the internet. It includes mechanisms for reporting illegal online content and stronger protections for minors.
Consumer Rights and Building Energy Law
New provisions will also affect consumer rights and energy regulations for buildings:
- Building Energy Act: New regulations will come into effect, which, among other things, mandate the use of renewable energies in heating systems.
- Mandatory Deposit Scheme: The mandatory deposit will be extended to include disposable bottles for milk and mixed milk drinks.
Conclusion
These numerous legislative changes reflect the ongoing development in various legal areas. They carry far-reaching implications for citizens, companies, and the economy as a whole. Staying informed about these updates is crucial for compliance and strategic planning in 2024 and beyond.