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 second 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 certification system for start-ups
From 2025, a digital certification system will be introduced specifically for start-ups. The aim is to make it easier for young companies to access funding programs, investors and public tenders.
How does the system work?
Startups can be certified via a central platform by providing evidence of their innovative strength, sustainability or social responsibility. Certification takes place digitally and is reviewed regularly.
What advantages does the system offer?
Certification enables start-ups to strengthen their credibility with potential partners or investors. At the same time, they receive preferential access to funding programs or tenders that are specifically geared towards certified companies.
Practical tip:
Prepare for certification at an early stage by documenting relevant evidence such as business plans or sustainability reports. Use the platform specifically to position your startup on the market.
Introduction of an EU-wide digital CO₂ monitoring system
From 2025, an EU-wide digital CO₂ monitoring system will be introduced that obliges companies to record their CO₂ emissions in detail and report them centrally. The aim is to better monitor the implementation of European climate targets and accelerate the transition to a climate-neutral economy.
Which companies are affected?
The system initially concerns larger companies from energy-intensive sectors such as industry, transportation and construction. In the medium term, however, smaller companies will also be included, particularly if they are active in global supply chains or manufacture products with a high carbon footprint.
What are the requirements?
Companies must record their direct and indirect CO₂ emissions (Scope 1, 2 and partly 3) and prepare regular reports on their climate protection measures. These reports are reviewed by the relevant authorities and are included in the national and European climate balance sheet.
What advantages does the system offer?
The CO₂ monitoring system creates more transparency about companies’ carbon footprint and makes it easier for them to demonstrate their progress in reducing emissions. At the same time, companies can reduce their operating costs through targeted measures and benefit from support programs.
Practical tip:
Implement an internal system to record your CO₂ emissions and develop a strategy to reduce your CO₂ footprint. Use external consultants to ensure that your reports comply with legal requirements.
Introduction of an EU-wide digital reporting system for subsidies
From 2025, a digital reporting system for subsidies will be introduced that obliges companies to centrally report all state subsidies received. The aim is to increase transparency regarding the allocation of subsidies and prevent abuse.
What are the requirements?
Companies must digitally record all subsidies – such as grants, tax breaks or low-interest loans – and report them to a central platform. This applies to both national and EU-wide subsidy programs.
What advantages does the system offer?
The reporting system simplifies the administration of subsidies and reduces the bureaucratic burden of reporting to authorities. At the same time, companies can avoid possible duplications or overlaps by recording their subsidies centrally.
Practical tip:
Review your existing processes for managing subsidies and ensure that all relevant data can be recorded digitally. Use the reporting system specifically to optimize your subsidy strategy.
Introduction of a new funding program for hydrogen technologies
The German government is launching a funding program specifically for hydrogen technologies from 2025. The aim is to promote the development and use of green hydrogen in Germany and thus make an important contribution to the energy transition.
Which measures are supported?
Funding is available for investments in the production of green hydrogen, the development of new technologies for the storage and use of hydrogen and the expansion of the corresponding infrastructure, among other things. Companies can apply for grants of up to 2 million euros per project.
What advantages does the program offer?
Companies can use the funding to boost their innovative strength and position themselves as pioneers in the field of hydrogen technologies at an early stage. At the same time, they benefit from a positive image among customers and investors as well as long-term cost savings through the use of renewable energies.
Practical tip:
If your company is active in the field of hydrogen or is planning corresponding projects, prepare a detailed funding application. Document your measures carefully and check possible collaborations with research institutes or other companies.
Introduction of a digital certification system for climate-neutral buildings
A digital certification system for climate-neutral buildings will be introduced from 2025. The aim is to promote the construction and operation of sustainable properties and at the same time increase transparency regarding their carbon footprint.
What are the requirements?
Buildings must meet certain standards in the areas of energy efficiency, use of renewable energy and choice of materials in order to be certified. Certification takes place digitally via a central platform and is reviewed regularly.
What advantages does the system offer?
Certified buildings benefit from tax advantages and a higher market value. In addition, companies can improve their environmental footprint and position themselves as a sustainable player by building or operating climate-neutral properties.
Practical tip:
If your company is planning to construct new buildings or retrofit existing properties sustainably, check the requirements of the certification system at an early stage. Take advantage of possible subsidy programs to finance corresponding measures.
Introduction of an EU-wide digital marketplace for recycled materials
An EU-wide digital marketplace for recycled materials will be introduced from 2025. The aim is to make it easier for companies to access recycled raw materials and promote the circular economy in Europe. The marketplace should help to increase the demand for recyclable materials and improve their availability.
What functions does the marketplace offer?
Companies can use the platform to purchase recycled materials such as plastics, metals or paper directly from suppliers. The marketplace also provides information on the origin and quality of the materials and their suitability for certain production processes. Trade in surplus recyclable raw materials within the EU is also facilitated.
What advantages does the marketplace offer?
The digital marketplace reduces the effort involved in procuring sustainable raw materials and strengthens the competitiveness of companies that rely on recycled materials. At the same time, it helps to reduce dependence on primary raw materials and reduce the environmental impact.
Practical tip:
Check whether your production processes can be converted to recycled materials and register on the marketplace at an early stage. Use the platform to find new suppliers and reduce your material costs in the long term.
Introduction of a new support program for digital twins
From 2025, the German government will launch a funding program to support projects in the field of “digital twins”. A digital twin is a virtual representation of a physical object or process that is updated in real time, enabling precise analysis and optimization.
Which measures are supported?
Funding is provided for the development of technologies to create digital twins, their integration into existing business processes and training in the use of these technologies. Companies can apply for grants of up to 1 million euros per project.
What advantages does the program offer?
Digital twins enable companies to make their processes more efficient, reduce costs and detect errors at an early stage. At the same time, they strengthen the innovative power and competitiveness of companies in sectors such as production, logistics and construction.
Practical tip:
If your company is planning to use digital twins or develop corresponding technologies, prepare a detailed funding application. Document the potential benefits of your project and check possible collaborations with technology providers or research institutions.
Introduction of an EU-wide digital certification system for sustainable services
A digital certification system for sustainable services will be introduced from 2025. The aim is to help companies certify their services as sustainable and thus increase their market opportunities with environmentally conscious customers.
Which services are affected?
The system is aimed at service providers from various sectors – such as IT services, consulting or logistics – who demonstrably apply sustainable practices. Among other things, CO₂ reductions in the provision of services and social standards in dealings with employees and business partners are certified.
What advantages does the system offer?
The certification system strengthens the credibility of service providers with customers and business partners. It also facilitates access to public tenders or funding programs in which sustainability criteria play a role.
Practical tip:
Check your existing services 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 digital reporting system for innovation projects
From 2025, a digital reporting system for innovation projects will be introduced, obliging companies to register their research and development projects centrally. The aim is to increase the transparency of state-funded innovation projects and to be able to better measure their success.
What are the requirements?
Companies must digitally report all government-funded innovation projects – for example in the area of research and development – and regularly prepare reports on their progress. The reports are reviewed by the relevant authorities and are included in national innovation statistics.
What advantages does the system offer?
The reporting system simplifies the administration of state subsidies and reduces the bureaucratic effort involved in reporting to authorities. At the same time, companies can communicate their innovative strength in a targeted manner and thus increase their attractiveness for investors or business partners.
Practical tip:
Implement an internal system for recording your innovation projects and train your employees in how to use the new reporting system. Use the reports specifically to communicate your innovation efforts to customers and investors.
Introduction of an EU-wide digital portal for employee postings
From 2025, an EU-wide, multilingual digital portal will be introduced to facilitate the cross-border deployment of workers. The aim is to reduce bureaucracy when posting employees to other EU countries and at the same time ensure compliance with labor law regulations.
What functions does the portal offer?
The portal enables companies to submit all the documents required for the posting of employees digitally. This includes information on employment contracts, social security certificates and the planned duration of the posting. The platform also offers automatic translations of the documents into the official languages of the EU member states.
What advantages does the portal offer?
The digital portal significantly reduces the administrative burden for companies and ensures greater legal certainty for cross-border assignments. At the same time, it strengthens the protection of posted workers, as all relevant information can be recorded and checked centrally.
Practical tip:
If your company regularly sends employees abroad, check your existing processes and ensure that all relevant data can be recorded digitally. Use the portal to make your postings more efficient and minimize potential legal risks.
Introduction of a funding program for digital innovation projects
From 2025, a new funding program will be introduced specifically for digital innovation projects. The aim is to support start-ups and SMEs in the development of new technologies and business models. The programme is aimed at companies from all sectors that develop innovative solutions in the field of digitalization.
Which measures are supported?
Funding is available for projects from concept development and prototyping through to market launch. The funding comprises grants of up to 50% of the project costs, up to a maximum of 25,000 euros per project. Eligible costs include internal personnel costs, third-party costs as well as material and equipment costs.
What advantages does the program offer?
The funding program offers financial support for companies that want to implement innovative projects but have limited resources. At the same time, funded companies benefit from increased visibility and better opportunities for follow-up financing.
Practical tip:
Prepare your funding application carefully and place particular emphasis on presenting the innovation potential of your project. Take the opportunity to network with other innovative companies and benefit from their experience.
Introduction of a digital reporting system for electronic cash register systems
From January 1, 2025, a digital reporting system for electronic cash register systems will be introduced. Companies are obliged to report their POS systems, taximeters and odometers electronically to the tax authorities.
What does that mean in concrete terms?
All POS systems purchased before July 1, 2025 must be reported by July 31, 2025 at the latest. For systems acquired or decommissioned after July 1, 2025, a reporting deadline of one month after acquisition or decommissioning applies, and the reporting obligation includes both purchased and rented or leased systems. Companies must also ensure that all recording systems used in a business premises are reported uniformly.
What advantages does the system offer?
The digital reporting system facilitates the monitoring of cash register systems by the tax authorities and ensures greater transparency in the area of sales recording. At the same time, it reduces the administrative burden for companies in fulfilling their reporting obligations.
Practical tip:
Check your existing cash register systems and ensure that they meet the legal requirements. Use digital tools to manage your systems and train your employees in how to use the new reporting system.
Introduction of a digital certification system for tourism innovations
From 2025, a digital certification system will be introduced specifically for innovations in tourism. The aim is to promote innovative projects in the field of sustainable tourism solutions and accelerate their implementation.
Which projects are eligible for funding?
Projects certified include the development of sustainable travel offers, digital booking platforms and innovative marketing strategies in the tourism sector. Certification is based on clearly defined criteria such as sustainability, degree of innovation and customer benefit.
What advantages does the system offer?
Certified projects benefit from increased visibility among customers and business partners as well as better opportunities for funding or investment. Certification also strengthens confidence in innovative solutions in the tourism sector.
Practical tip:
If your company is active in the tourism sector or is planning corresponding projects, prepare for certification at an early stage. Document your measures carefully and use certification specifically as a marketing tool.
Introduction of an EU-wide digital portal for sustainability reports
From 2025, an EU-wide digital portal will be introduced through which companies can submit their sustainability reports centrally. The aim is to increase transparency regarding environmental and social measures and to better monitor compliance with ESG (environmental, social and governance) criteria.
Which companies are affected?
The reporting obligation initially affects larger companies with more than 250 employees, a balance sheet total of more than 20 million euros or a turnover of more than 40 million euros. In the medium term, however, smaller companies in certain sectors will also be required to report.
What content must the reports contain?
The reports include information on CO₂ emissions, energy consumption, social standards and measures to promote diversity and inclusion. Companies must also explain how they identify and manage ESG risks.
What advantages does the portal offer?
The portal facilitates the submission of reports and ensures greater transparency in the evaluation of sustainability measures. At the same time, companies can communicate their ESG efforts in a targeted manner and stand out from the competition.
Practical tip:
Prepare for the preparation of a sustainability report at an early stage by documenting your measures to achieve ESG goals. Use the portal specifically to make your progress visible and position your brand as sustainable.
Introduction of the business identification number
A uniform business identification number (W-IdNr.) will be gradually introduced by the end of 2025. In the long term, this will replace existing tax identification numbers such as the tax number or VAT identification number (VAT ID). The aim is to reduce the bureaucratic burden on companies and create uniform identification processes.
What does this mean for companies?
The business identification number is issued automatically by the tax office – no application is required. However, companies must ensure that they adapt their internal processes and use the new number in their business documents. The introduction of the W-IdNr. also facilitates the exchange of data between companies and authorities – for example during tax audits or international transactions. At the same time, however, it increases the pressure on companies to adapt their accounting and IT systems in good time.
Practical tip:
Find out about the timetable for the introduction of the W-IdNr. at an early stage and check your internal processes and IT systems for compatibility with the new requirements. Ensure that all relevant business documents are updated in good time.
Introduction of a new funding program for start-ups in the circular economy
The German government is launching a funding program specifically for start-ups in the circular economy from 2025. The aim is to support innovative business models that focus on resource conservation and recycling.
Which measures are supported?
Funding is available for investments in new recycling technologies, the development of sustainable products and pilot projects to test innovative concepts in the circular economy. Start-ups can apply for grants of up to 500,000 euros per project.
What advantages does the program offer?
The program strengthens the competitiveness of start-ups in the circular economy and facilitates access to new markets. At the same time, supported companies benefit from a positive image among customers and investors.
Practical tip:
If your startup is active in the circular economy or is planning corresponding projects, prepare a detailed funding application. Document your measures carefully and check possible collaborations with other companies or research institutions.
Introduction of a digital certification system for climate-neutral supply chains
From 2025, a digital certification system for climate-neutral supply chains will be introduced. The aim is to help companies make their supply chains more sustainable and demonstrate their progress in reducing CO₂ emissions.
What are the requirements?
Companies must record data on the carbon footprint of their supply chains and document measures to reduce emissions. Certification takes place digitally via a central platform and is reviewed regularly.
What advantages does the system offer?
The certification system strengthens the credibility of companies with customers and business partners. It also facilitates access to funding programs or public tenders with sustainability criteria.
Practical tip:
Check your existing supply chains for potential to improve your carbon footprint and develop strategies to reduce your emissions. Use certification as a targeted marketing tool to position yourself as a pioneer in the field of climate-neutral supply chains.
Introduction of a digital reporting system for innovation partnerships
From 2025, a digital reporting system for innovation partnerships will be introduced that obliges companies to register their collaborations with research institutions or other companies centrally. The aim is to promote the exchange between business and science and to strengthen the innovative power of German companies.
What are the requirements?
Companies must report all state-funded innovation partnerships digitally and regularly prepare reports on their progress. The reports are reviewed by the responsible authorities and are included in national innovation statistics.
What advantages does the system offer?
The reporting system simplifies the administration of state subsidies and reduces the bureaucratic effort involved in reporting to authorities. At the same time, companies can communicate their innovative strength in a targeted manner and thus increase their attractiveness for investors or business partners.
Practical tip:
Implement an internal system to record your innovation partnerships and train your employees in how to use the new reporting system. Use the reports specifically to communicate your innovation efforts to customers and investors.
Introduction of an EU-wide digital portal for cross-border services
From 2025, an EU-wide digital portal will be introduced to make it easier for companies to access cross-border services. The aim is to further strengthen the internal market and make the provision of services between EU member states more efficient.
What functions does the portal offer?
The portal enables companies to offer their services in other EU countries without having to go through complex national registration processes. It also provides information on the legal requirements in the individual member states and supports compliance with local regulations.
What advantages does the portal offer?
Companies can offer their services more quickly and easily in other EU countries and thus tap into new markets. At the same time, the portal reduces bureaucracy and ensures greater legal certainty for cross-border business.
Practical tip:
If your company plans to offer services in other EU countries, check the requirements in the target market and use the portal to simplify your processes. Make sure that your contracts and terms and conditions comply with local regulations.
Introduction of a funding program for digital sustainability solutions
The German government is launching a funding program specifically for digital sustainability solutions from 2025. The aim is to support companies in the development and implementation of technologies that address environmental and social challenges.
Which measures are supported?
Funding is available for investments in software solutions to optimize energy consumption and resource management, platforms for sustainable supply chains and AI-supported tools to reduce emissions, among other things. Grants of up to 200,000 euros per project are available.
What advantages does the program offer?
Companies can strengthen their innovative power and improve their environmental footprint at the same time. They also benefit from a positive image among customers and business partners as well as long-term cost savings through more efficient processes.
Practical tip:
If your company wants to develop or implement digital sustainability solutions, prepare a detailed funding application. Document the potential benefits of your solution for the environment and society and examine possible collaborations with technology providers or research institutions.
