Germany and Switzerland implement sweeping legal reforms in July

On July 1, Germany introduced a suite of new regulations affecting pensions, care wages, social assistance and taxation. More than 21 million retirees will see pensions rise by 4.24 %, the minimum wage for care workers increases to €16.52 per hour, and the citizen‑benefit program is renamed Grundsicherungsgeld with stricter sanctions. The tax‑filing app MeinElster+ launches for single, child‑free taxpayers, and a flat customs fee of €3 applies to non‑EU parcels under €150.

Meanwhile, Switzerland’s 2026 legal overhaul, effective from the start of the year, expands the Transparency Act with a central register for beneficial owners and fines of up to 500,000 CHF for non‑compliance. The reforms also set a 60‑day deadline for reporting building defects, make free remediation rights non‑waivable, and standardise a five‑year limitation period for claims. The eigenmietwert tax exemption is scheduled for removal by January 2028, prompting tax‑planning advice. Additionally, the automatic information exchange on crypto assets will begin in 2026 with the first data transfer slated for 2027, and a new VAT flat‑rate method is detailed for businesses.