
Insights
Law and regulation


Appointing an occupational physician by email could become possible
A draft bill would allow digital appointments in occupational health and safety. What businesses can prepare and when the change is expected to take…
How to Organise Digital Tax Assessments from 2027
From 2027, a digital tax assessment is often deemed notified after four days. How SMEs can manage incoming notices, deputy cover and deadlines.
Environmental claims face stricter rules in 2026
Stricter rules for environmental claims apply from 27 September 2026. SMEs should review their websites, online shops, social media, quotations and packaging.
Digital payroll records will be mandatory from 2027
Digital payroll records will be mandatory from 2027. How SMEs can organise personnel documents, paper originals, payroll software and electronic audits.
Mandatory electronic tills from 2028 under new draft law
The draft law would require businesses with turnover above 100,000 euros to use electronic tills from 2028. These are the deadlines and requirements to…
Digital applications for Kurzarbeitergeld to become mandatory
Draft legislation would make digital applications for Kurzarbeitergeld mandatory. Businesses should prepare their access, software and deadlines.
Public contracts will be easier for SMEs from July 2026
Since July 2026, the federal government has been able to award contracts worth up to 50,000 euros directly. What SMEs should prepare for business…
AI in HR Given Reprieve Until December 2027
The EU has postponed strict rules for high-risk AI in HR. SMEs should now review their software, oversight, logs and contracts.
Labelling AI content from 2 August 2026
From 2 August 2026, SMEs must label certain chatbots, deepfakes and public AI-generated texts. Find out which exemptions apply.Appointment
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