A law book with a gavel - 2023

Changed legal standards - this will be important in Germany in 2023

March 03, 2023 /

This year, too, a number of new legal provisions come into force at the turn of the year. Dr. Klaus Höchstetter explains in detail what this means for individuals and legal entities.

The Supply Chain Act

The Supply Chain Act, or more precisely the “Act on Corporate Due Diligence in Supply Chains” or Supply Chain Due Diligence Act (LkSG), is intended to encourage German companies with immediate effect to comply with ecological standards and human rights along their entire supply chain.

This is intended to prevent products from being manufactured under inhumane conditions, dumping wages being paid or environmental destruction being caused during production, as the production facilities are often located far away from the company’s headquarters. They are now obliged to identify and prevent the described risks to people and the environment at their suppliers and to report these to BAFA. Critics are already criticizing too many possible loopholes.

The LkSG applies to companies based in Germany and companies with a branch office in accordance with Section 13 with 3,000 employees. From 2024, companies with at least 1,000 employees will also be covered.

The electronic notification of incapacity for work

The notification of incapacity for work was to be digitized as early as the new year 01.01.2022. As the technical equipment for this was lacking, the changeover could only take place now. The electronic notification of incapacity for work (eAU) for those with statutory health insurance is intended to make the process of reporting sick much easier for employees. Whereas in the past the well-known “yellow slip” had to be sent to the employer in paper form in the event of illness, the process is now to be much more transparent and digital. Here is a summary of the most important points.

  1. The employee takes a sick note from his family doctor due to illness. The doctor declares the employee unfit for work and issues the electronic notification of incapacity for work (eAU).
  2. The employer’s health insurance fund is informed and receives the eAU
  3. The employee receives a printout of the reported eAU data.
  4. The employee informs the employer about sickness and medical appointments
  5. The employer can request the data from the health insurance fund

The eAU is not applicable for employees with private health insurance or for mini-jobbers.

The Carbon Dioxide Cost Allocation Act

The so-called Carbon Dioxide Cost Allocation Act (CO2KostAufG) has been in force since January 1, 2023. Landlords will be obliged to contribute to the CO2 levies, with the proportion of the contribution increasing the more carbon dioxide the building or apartment emits per square meter and year.

In the past, the tenant alone had to pay the CO2 tax, which should therefore represent a relief for many private households. In addition, the planned increase in the CO2 tax will be suspended as part of the third relief package in the wake of the energy crisis. The current tax of 30 euros per tonne of CO2 will therefore remain in place.

Allocation of the CO2 tax between landlord and tenant

Carbon dioxide emissions of the rented building or apartment per square meter of living space and yearShare of tenantShare of landlord
< 12 kg CO2/m2/a100%0%
12 to < 17 kg CO2/m2/a90%10%
17 to < 22 kg CO2/m2/a80%20%
22 to < 27 kg CO2/m2/a70%30%
27 to < 32 kg CO2/m2/a60%40%
32 to < 37 kg CO2/m2/a50%50%
37 to < 42 kg CO2/m2/a40%60%
42 to < 47 kg CO2/m2/a30%70%
47 to < 52 kg CO2/m2/a20%80%
> = 52 kg CO2/m2/a5%95%

The Whistleblower Protection Act

Currently still in the legislative process, the Whistleblower Protection Act is due to be implemented in the first quarter of 2023 as an implementation of the EU Whistleblower Protection Directive. Companies with more than 50 employees will then be obliged to provide an anonymous system to draw attention to company-related legal violations.

To make it easier for employees to report criminal behavior in the company anonymously and securely, there should be reporting offices in companies (internal) and authorities (external) that take care of the matter. The process could then look like this:

  • An employee discovers criminal behavior in the company and reports this either in writing, verbally or in person to the internal reporting office. An anonymous report is also possible.
  • He is free to choose whether to report it internally, to the Federal Office of Justice or to his state authority
  • The body must confirm receipt to the notifier within the next seven days
  • The body now has three months to inform the whistleblower about the measures taken, e.g. forwarding to the prosecution authorities
  • The whistleblower receives a kind of reversal of the burden of proof: if he is disadvantaged in his job in the future, it is assumed that this happened because of his report. This may already be the case if the employment contract is not extended. In this case, the employer must be able to prove that it has nothing to do with his role as a whistleblower. If he is unable to do so, claims for damages and fines are possible

Companies with 50 to 249 employees are granted a grace period until mid-December 2023. All companies with 250 employees or more must take action when the law comes into force. However, as the Federal Council recently refused to approve the draft law, this may still take some time. The target date of April 2023 has therefore lapsed for the time being.

Sources:
Federal Council refuses to approve Whistleblower Protection Act (last accessed on 03.03.2023; haufe.de)
Electronic sick note: What will change for employees (last accessed on 03.03.2023; merkur.de)
CO2 tax: What does the landlord pay? (last accessed on 03.03.2023; smartlaw.de)

Image source: AdobeStock 540267171 by Zerbor

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