General legal changes for startups in 2025 can also be found in this post. The first part of the post can be found here. The third part can be found here. The last part can be found here. Please note that this is a general overview. It is difficult to say what will actually be introduced in the end. The posts should therefore serve as a suggestion for your own research. There may well be similarities in the four parts on the measures and new portals that are to be introduced. I also found it difficult to determine a specific order here, so you should simply look through everything.
Introduction of a digital reporting system for tax benefits
A digital reporting system for tax benefits will be introduced from 2025. This system should ensure that all tax benefits – such as depreciation or special expenses – can be recorded and checked centrally.
What does this mean for companies?
In future, companies will have to report all tax benefits applied for digitally and provide evidence of their entitlement. The aim is to reduce the administrative burden of processing tax returns and prevent abuse.
What advantages does the system offer?
The digital reporting system creates more transparency in the use of tax benefits and makes it easier for the tax authorities to check them. At the same time, it reduces the workload for entrepreneurs when preparing tax returns.
Practical tip:
Review your existing processes for applying for tax relief and ensure that all relevant data can be recorded digitally. Use modern accounting software or consult a tax advisor to optimize your tax planning.
Introduction of an EU-wide digital consumer protection portal
From 2025, an EU-wide digital consumer protection portal will be introduced that will enable consumers to submit and track complaints about companies centrally. The aim is to strengthen consumer rights and resolve cross-border disputes more quickly and efficiently.
What impact does this have on companies?
Companies must ensure that they respond promptly to complaints submitted via the portal. This applies in particular to start-ups and SMEs that are active in e-commerce or international trade. The portal offers consumers an easy way to report breaches of consumer protection laws – such as unclear contract terms or unlawful withdrawal provisions.The introduction of the portal increases the pressure on companies to make their customer service processes and their contractual and business terms and conditions legally compliant. At the same time, it offers companies the opportunity to resolve conflicts at an early stage and thus avoid lengthy legal disputes.
Practical tip:
Check your general terms and conditions, withdrawal policies and data protection guidelines for conformity with the applicable EU regulations. Implement an effective complaints management system to process customer concerns quickly and professionally. Train your employees in how to use the new portal and find out about the reporting obligations.
Introduction of a digital certification system for sustainable products
A digital certification system for sustainable products will be introduced from 2025. The aim is to support companies in labeling their products as sustainable and thus increase their market opportunities with environmentally conscious customers. The system is provided by the EU and includes standardized criteria for assessing sustainability.
Which products are affected?
The system is initially aimed at companies in the textiles, electronics and food sectors. Among other things, CO₂ emissions during production, the recyclability of materials and social standards in the supply chain are certified.
What advantages does the system offer?
Companies can strengthen their credibility with customers and business partners through certification. At the same time, the system facilitates access to public tenders or funding programs in which sustainability criteria play a role.
Practical tip:
Check your production processes for sustainability potential and carefully document the corresponding measures. Use certification as a targeted marketing tool to set yourself apart from the competition.
Introduction of a new funding program for digital education
From 2025, the German government is launching a funding program to support digital training opportunities in companies. The aim is to better prepare employees for the challenges of digitalization and at the same time strengthen the competitiveness of German companies.
Which measures are supported?
The programme includes grants for the development and implementation of e-learning platforms as well as for training in the areas of IT security, digitalization and project management. Investments in digital tools for further training – such as virtual reality applications – are also eligible for funding.
What advantages does the program offer?
Companies can not only strengthen the skills of their employees through targeted further training measures, but also increase their satisfaction and loyalty to the company. They also benefit from tax advantages through the funding.
Practical tip:
Use the funding program specifically for the further training of your employees in key areas such as IT security or agile working. Document all measures carefully so that you can provide evidence of them when applying for funding.
Introduction of a central digital reporting system for taxes
From 2025, a central digital reporting system for taxes will be introduced that bundles all companies’ tax obligations. The aim is to reduce the administrative burden for entrepreneurs and at the same time increase transparency vis-à-vis the tax authorities.
What does that mean in concrete terms?
In future, companies will have to submit all tax data – such as advance VAT returns or trade tax returns – via a central platform. The system enables the tax authorities to check the data automatically, thus reducing processing errors.
What advantages does the system offer?
The digital reporting system makes it easier for companies to access tax benefits or refunds. At the same time, it ensures greater legal certainty in the fulfillment of tax obligations.
Practical tip:
Review your existing accounting processes and ensure that your software is compatible with the new reporting system. Take the opportunity to optimize your tax planning and apply for possible refunds at an early stage.
Introduction of an EU-wide digital reporting system for cross-border payments
An EU-wide digital reporting system for cross-border payments will be introduced from 2025. The aim is to increase transparency in international transactions and combat tax evasion and money laundering more effectively. This system affects all companies that make payments to or receive payments from business partners in other EU countries.
What will change in concrete terms?
In future, companies will have to report all cross-border payments via a central EU portal. This will not only record the amount of the payments, but also information about the recipient and the purpose of the transaction. The data will be used by the tax authorities to identify potential irregularities at an early stage.
Which companies are affected?
The system particularly affects start-ups and SMEs that are active in international trade or provide services to customers in other EU countries. Platform providers that process cross-border payments must also comply with the new reporting obligations.
Practical tip:
Review your existing processes for handling international payments and ensure that all relevant data is recorded correctly. Use digital tools to automate your payment processing in order to minimize the administrative burden. Find out about the requirements of the new system at an early stage and train your employees accordingly.
Introduction of a new funding program for AI innovations
From 2025, the German government is launching a funding program specifically for start-ups and companies developing innovative projects in the field of artificial intelligence (AI). The aim is to strengthen Germany as a leading location for AI technologies and accelerate the transfer of research results into practice.
Which measures are supported?
The programme offers grants of up to 1 million euros per project for the development of new AI applications or the optimization of existing business processes through AI. Eligible projects include those in the areas of healthcare, Industry 4.0, mobility and climate protection.
What advantages does the program offer?
In addition to financial support, funded companies benefit from access to networks of researchers, investors and potential business partners. The funding also enables them to scale up their projects more quickly and strengthen their market position.
Practical tip:
If your startup is active in the field of artificial intelligence or is planning corresponding projects, prepare a detailed funding application. Place particular emphasis on presenting the innovation potential and social relevance of your project.
Introduction of a digital portal for public tenders
From 2025, a central digital portal for public tenders will be introduced to make it easier for companies to access public contracts. The aim is to make the tendering process more transparent and efficient and to offer small and medium-sized enterprises (SMEs) better opportunities to win public contracts.
What functions does the portal offer?
The portal bundles all public tenders at federal, state and municipal level and makes it easy to search for relevant projects. Companies can submit their bids directly via the portal and receive automatic notifications of new tenders in their area of activity.
What advantages does the portal offer?
By digitizing the tendering process, companies save time and resources when searching for public contracts. At the same time, the portal increases transparency and fairness in the tendering process.
Practical tip:
Register your company in the new portal at an early stage and create a profile with your services and skills. Use the option to set up automatic notifications so that you don’t miss any relevant tenders.
Introduction of a CO₂ bonus program for climate-friendly companies
From 2025, the German government will launch a CO₂ bonus program that rewards companies that demonstrably reduce their CO₂ emissions or develop climate-neutral business models. The aim is to create incentives for greater sustainability in the economy and achieve Germany’s climate targets.
How does the program work?
Every year, companies can apply for a CO₂ bonus if they achieve certain reduction targets or implement measures to improve their carbon footprint – for example by using renewable energies or energy-efficient technologies. The bonus is granted in the form of grants or tax relief.
What advantages does the program offer?
The CO₂ bonus program not only reduces the operating costs of climate-friendly companies, but also strengthens their competitiveness on the market. In addition, companies with a good carbon footprint benefit from a positive image among customers and investors.
Practical tip:
Develop a strategy to reduce your CO₂ emissions and document all measures carefully. Use the CO₂ bonus specifically to finance further sustainability projects in your company.
Introduction of an EU-wide digital tax portal
From 2025, an EU-wide digital tax portal will be introduced that will enable companies to centrally manage their tax obligations in all EU member states. The aim is to facilitate cross-border trade and reduce the administrative burden for companies.
What functions does the portal offer?
The portal enables companies to submit their tax returns for VAT, withholding tax and other tax obligations in all EU countries via a single platform. It also offers automatic translation of tax documents into the respective national language and a central overview of all tax processes.
What advantages does the portal offer?
The digital tax portal creates more transparency and efficiency when fulfilling tax obligations in other EU countries. Companies can manage their tax data centrally and no longer have to communicate separately with the tax authorities of each individual country.
Practical tip:
If your company operates across borders, check early on how you can integrate the new portal into your accounting processes. Take the opportunity to optimize your international tax obligations and apply for possible refunds more quickly.
Introduction of a new support program for sustainable packaging
From 2025, a support program for sustainable packaging will be introduced to help companies switch to environmentally friendly materials. The aim is to reduce the use of plastic and increase the recycling rate in Germany.
Which measures are supported?
The program includes grants for the development and production of packaging made from recyclable or biodegradable materials. Investments in new machines or technologies for the production of sustainable packaging are also eligible for funding.
What advantages does the program offer?
Companies can reduce their production costs and improve their environmental footprint at the same time. In addition, the use of sustainable packaging strengthens customer loyalty, as more and more consumers attach importance to environmentally friendly products.
Practical tip:
If your company uses or produces packaging, look into the possibility of switching to sustainable materials. Document your measures carefully and prepare a funding application to benefit from the subsidies.
Introduction of a digital reporting system for employment contracts
From 2025, a digital reporting system for employment contracts will be introduced, obliging employers to report all new employment contracts electronically to a central platform. The aim is to better monitor compliance with labor law regulations and combat undeclared work.
What does that mean in concrete terms?
In future, employers will have to digitally record all relevant data on employment contracts – such as working hours, remuneration and contract duration – and transmit it to the relevant authorities. The system enables the data to be automatically checked for compliance with the applicable laws.
What advantages does the system offer?
The digital reporting system creates more transparency in the labor market and facilitates cooperation between employers and authorities. At the same time, it reduces the administrative effort involved in drawing up and monitoring employment contracts.
Practical tip:
Review your existing processes for creating employment contracts and ensure that all relevant data can be recorded digitally. Use modern HR software to automate your HR processes.
Introduction of a digital certification system for IT security
From 2025, a digital certification system for IT security will be introduced to help companies secure their IT infrastructure against cyber attacks. The aim is to create uniform standards for IT security and strengthen trust in digital business models.
What are the requirements?
Companies must have regular security checks carried out and have their IT systems certified. The certification includes measures for encrypting data, protecting against malware and securing networks against unauthorized access.
What advantages does the system offer?
Certified IT security management not only strengthens the company’s security, but also its reputation with customers and business partners. In addition, certified companies can often benefit from lower insurance premiums.
Practical tip:
Have your IT systems checked at an early stage and implement a comprehensive security concept. Bring in external experts to ensure that your systems meet the new standards.
Introduction of an EU-wide digital trade register
From 2025, an EU-wide digital commercial register will be introduced, which will centrally pool all company data from the commercial registers of the member states. The aim is to facilitate access to company information and increase transparency in the European single market.
What information is recorded?
The register contains details such as the company name, legal form, registered office, beneficial owners and information on managing directors or board members. In addition, relevant documents such as annual financial statements or amendments to the articles of association will be available digitally.
What advantages does the register offer?
Companies benefit from simplified access to information about potential business partners or competitors in other EU countries. At the same time, the register reduces the bureaucratic effort involved in registering or changing company data.
Practical tip:
Check your company data in the national commercial register and ensure that it is correct and complete. Use the EU-wide register strategically to better analyze potential partners or markets in other EU countries.
Introduction of a new funding program for digital start-ups in rural regions
The German government is launching a special funding program for digital start-ups in rural regions from 2025. The aim is to drive forward digitalization in structurally weak areas and promote innovative business models outside of metropolitan areas.
What does the program include?
Funding is provided for investments in digital technologies, the development of new business models and networking measures with local companies and institutions. Start-ups can apply for grants of up to 200,000 euros and also receive access to mentoring programs and coworking spaces.
What advantages does the program offer?
The program not only offers financial support, but also strengthens the attractiveness of rural regions as a location for innovative companies. At the same time, start-ups benefit from less competition and lower operating costs compared to urban areas.
Practical tip:
If you are planning to found a startup in a rural region, check the funding conditions of the program and prepare a detailed business plan. Take the opportunity to network with local players and benefit from regional networks.
Introduction of a digital reporting system for environmental certificates
From 2025, a digital reporting system for environmental certificates will be introduced, obliging companies to register their certificates centrally and update them regularly. The aim is to improve the monitoring of environmental standards and make the trade in certificates more transparent.
Which companies are affected?
The system primarily affects companies from the energy, industry and agriculture sectors that use environmental certificates such as CO₂ certificates or recycling certificates. Start-ups with sustainable business models may also be affected if they purchase or trade the corresponding certificates.
What advantages does the system offer?
The digital reporting system makes it easier for companies to manage their environmental certificates and reduces the bureaucratic burden of reporting to authorities. At the same time, it creates more transparency in the trade with certificates and strengthens trust in sustainable business models.
Practical tip:
Review your existing processes for managing environmental certificates and implement a digital system for recording relevant data. Make targeted use of the reporting system to make your sustainability efforts visible.
Introduction of a new funding program for green technologies
The German government is launching a funding program specifically for green technologies from 2025. The aim is to drive innovation in the fields of renewable energies, energy efficiency and sustainable production.
Which measures are supported?
Funding is available for investments in research and development of new technologies, the expansion of renewable energies and measures to improve energy efficiency in companies. Pilot projects to test innovative technologies are also eligible for funding.
What advantages does the program offer?
Companies can use the funding to strengthen their innovative power and reduce their operating costs at the same time – for example through more efficient use of resources or lower energy costs. They also benefit from a positive image among customers and investors.
Practical tip:
If your company is active in the field of green technologies or is planning corresponding projects, prepare a detailed funding application. Carefully document your measures to achieve environmental goals and examine possible collaborations with research institutes or other companies.
Introduction of an EU-wide digital consumer portal for sustainable products
From 2025, an EU-wide consumer portal will be introduced to provide centralized information on the sustainability of products. The aim is to enable consumers to make informed purchasing decisions and to oblige companies to be more transparent when manufacturing their products.
What information is provided?
The portal contains information on the carbon footprint, the materials used, recyclability and social standards in the supply chain. Companies must provide this data for their products and update it regularly. Industries such as textiles, electronics and food are particularly affected.
What advantages does the portal offer?
Companies can highlight their sustainable products in a targeted manner and thus stand out from the competition. At the same time, the portal strengthens consumer confidence in sustainable business models and promotes demand for environmentally friendly products.
Practical tip:
Check your production processes for sustainability potential and document this carefully. Use the consumer portal as a targeted marketing tool to position your brand as sustainable and innovative.
Introduction of a digital reporting system for working time models
From 2025, a digital reporting system for working time models will be introduced, obliging employers to register their working time arrangements centrally. The aim is to better monitor compliance with working time legislation and to make flexible working models such as working from home or part-time work more transparent.
What does this mean for employers?
In future, employers will have to digitally record all working time regulations – including overtime, shift work or flexible models – and report them to a central platform. The system enables the regulations to be automatically checked for compliance with the applicable laws.
What advantages does the system offer?
The digital reporting system makes it easier to monitor working time models and reduces the bureaucratic burden of reporting to the authorities. At the same time, it creates more legal certainty for employers and employees.
Practical tip:
Review your existing working time regulations and ensure that they comply with legal requirements. Use digital tools to record working times and train your employees in how to use the new system.
Introduction of a new funding program for climate-neutral supply chains
From 2025, a funding program will be introduced to support climate-neutral supply chains. The aim is to help companies switch to sustainable supply chains and improve their carbon footprint.
Which measures are supported?
Funding is available for investments in climate-friendly transportation, the use of renewable energy in production and measures to reduce packaging materials, among other things. The introduction of digital tools to monitor the supply chain is also eligible for funding.
What advantages does the program offer?
Companies can reduce their operating costs and strengthen their competitiveness on international markets at the same time. They also benefit from a positive image with customers and business partners.
Practical tip:
Check your existing supply chains for sustainability potential and develop strategies to improve your carbon footprint. Make targeted use of the funding program to finance appropriate measures.
