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What's new in 2024?

In 2024, numerous legislative changes will come into force in Germany that are important for both companies and consumers. Here is an overview of the most important new features:

1. new regulation of the GbR

From 2024, the civil law partnership (GbR) will have legal capacity. This means that a GbR can now acquire rights and enter into liabilities itself. The common will of the shareholders is decisive for legal capacity. In addition, the registration of the GbR with legal capacity in the new company register is mandatory.

2. changes for the self-employed and companies

  • VAT in the catering trade: The reduced VAT for the catering trade ends and the regular rate of 19% applies again.
  • Supply Chain Act: From 2024, the Supply Chain Duty of Care Act will also apply to companies with more than 1,000 employees in Germany.
  • Whistleblowing hotlines: Companies with more than 50 employees must set up internal reporting offices for whistleblowers.
  • Single-use plastic fund: Manufacturers and distributors of single-use plastic must pay into a fund that finances the cleaning of plastic waste.
  • Extended toll obligation: The toll obligation will also apply to smaller vans from 3.5 t from July 2024.

3. changes in labor law

  • Immigration of skilled workers: Facilitating the employment of foreign skilled workers in non-regulated professions.
  • Minimum wage and mini-job limit: Increase in the minimum wage and the limit for mini-jobs.
  • Promotion of further training: Improved promotion of further training opportunities for employees.

4th Digital Service Act

The Digital Service Act (DSA) will come into force throughout the EU from February 2024. It aims to improve the protection of users and fundamental rights on the internet and includes mechanisms for reporting illegal online content and improved protection for minors.

5. consumer rights and building energy law

  • Building Energy Act: New provisions come into force which, among other things, stipulate the use of renewable energies in heating systems.
  • Mandatory deposit: Extension of the mandatory deposit to disposable bottles for milk and mixed milk drinks.

These changes reflect the ongoing development in various areas of law and have far-reaching implications for citizens, companies and the economy as a whole.

Marian Härtel

Marian Härtel

Marian Härtel is a lawyer and entrepreneur specializing in copyright law, competition law and IT/IP law, with a focus on games, esports, media and blockchain.


03322 5078053