New year 2024: New laws, regulations and requirements

Rarely has the start of a new year been so characterised by uncertainty as the turn of the year 2023 / 2024. The completely changed budget situation of the federal government following the ruling of the Federal Constitutional Court requires a rapid rethink - in terms of climate protection and investment in housing construction. This is new in 2024:

Many new laws are intended to ease the burden on citizens and companies. Employers, employees, pensioners, taxpayers, car drivers and house builders are all affected. There are changes to the minimum wage, child benefit, income tax rates and training allowances.

The Working Hours Recording Act obliges employers to record their employees' working hours electronically from 2024. The statutory minimum wage will rise to 12.41 euros per hour. Training allowances will also rise. Pensions will be increased by 3.5 per cent next summer. Income tax rates will be adjusted in line with inflation. The basic tax-free allowance will increase to 11,604 euros per year.

The digital transformation of the healthcare system is to be driven forward. The electronic patient file (ePA) is to become standard. Parents' entitlement to child sickness benefit is to be increased from 10 to 15 days.

With the Growth Opportunities Act, the government wants to promote private investment and ensure greater economic dynamism in the coming years. The amortisation options are to be improved.

At the beginning of 2024, numerous new regulations of the Building Energy Act (GEG) came into force: In future, new heating systems must be powered by at least 65 per cent renewable energy. There is no obligation to replace a functioning oil or gas heating system with a heating system powered by renewable energy. Defective heating systems may be repaired. However, this does not apply to boilers that have been in operation for more than 30 years.

The obligation to issue an energy performance certificate has been extended by the GEG: in future, the certificate must also state the type of renewable energy used to fulfil the 65 percent EE target.

(Photo: © Gerd Altmann., Pixabay)