Have you already revised your terms and conditions? And checked whether there will be tax benefits for your company in the coming year? Then it is high time! On January 1, 2022, various new laws will come into force that you as an entrepreneur should be aware of.
Do you have any questions about upcoming legislative changes or would you like to have your business plans for the coming year legally reviewed? Then talk to us — we'll be happy to help you!
Amendments to the Infection Protection Act
Various amendments to the Infection Protection Act are intended to give the federal states more powers — for example with regard to regional closures of cultural and gastronomic facilities. Staff in care facilities, hospitals, medical practices and emergency services will also be subject to compulsory vaccination from March 15, 2022. And in order to relieve vaccination centers in addition to booster vaccination and vaccination for children aged 5 and over, pharmacists, dentists and veterinarians will also be able to carry out vaccinations against COVID19 from January.
Sales Law Reforms
Several changes in sales law will come into force on January 1. Entrepreneurs expect the biggest changes from the new subject category “goods with digital elements”. These can include smartphones, tablets, vacuum cleaner robots, smart home devices or game consoles — i.e. all products for which a digital element is decisive for their functionality.
These products require regular updates — and this is exactly where the new update requirement applies. By making a purchase, the seller undertakes to inform the user about updates. However, the seller is then no longer liable for defects resulting from the fact that updates have not been installed.
In addition, consumer sales contracts will in future be divided into three types: sales contracts for analog goods, sales contracts for goods with digital elements (see above) and sales contracts for purely digital products (such as eBooks or streaming services).
From March, there will then be a shortened notice period for consumer contracts that are concluded on 1.3.2022: Instead of a notice period of several months, as usual in the General Terms and Conditions, there is then a notice period of one month. If your company offers services such as (sports) courses, streaming services or other ongoing contracts for customers, you must now adjust your contracts. Termination modalities must also be made consumer-friendly.
That's changing in the workplace
The minimum wage will be raised twice in the coming year: from January 1, it will rise to 9.82 euros per hour and from July 1 to 10.45 euros per hour. However, there are separate minimum wages for certain crafts (including building cleaners, electricians, painters). A minimum wage is also being introduced for trainees: In their first year of apprenticeship, they receive 585 euros per month; in subsequent years, they receive 18.35 and 40 percent more, respectively. Attention: These regulations do not apply to training occupations under state law (e.g. educators or physiotherapists).
As an employer, you will be required to subsidize company pension insurance contracts concluded before 2019. However, this subsidy is reduced for employees whose annual salary exceeds 58,050 euros gross.
Do your employees work from home? Then they can also claim the home office allowance of 5 euros per day (maximum 600 euros per year) in 2022. As an entrepreneur, however, you can claim this amount as a profit-reducing operating expense.
Changes in tax law
From January 1, partnerships can strengthen their financial liquidity by taxing them like corporations. In doing so, they can benefit from lower tax rates. You should consider with your tax advisor whether this step is worthwhile for your company.
Does your company have its own plots of land? Then the revaluation of property tax in the coming year is an issue for you. From 2025, it will replace the previous standard value. From July 22, you can submit the required declarations digitally via Elster.
For the sake of the environment
The lights will finally go out for plastic bags on January 1: They are now banned. However, bags with a wall thickness of less than 15 micrometers — the typical “fruit bags” — are excluded from the regulation. The requirements for packaging will also be stricter as of January 1: As a manufacturer and distributor of packaging, you must be able to prove that take-back and recycling requirements have been met.
Manufacturers and (online) retailers of electrical appliances must take back and recycle old electrical appliances free of charge — this now also applies to food retailers. It is sufficient if electrical appliances are only occasionally offered for sale there, as long as the total sales area is at least 800 square meters.
