# Research Plan - 2026 German Law Changes

**Date:** 2026-01-07  
**Purpose:** Comprehensive research plan for verifying all 2026 German law values

## Research Areas

### 1. Tax Law (Steuerrecht)

#### 1.1 Income Tax (Einkommensteuer)

**Research Items:**

- [ ] Grundfreibetrag (tax-free allowance) - verify 12348 €
- [ ] Kinderfreibetrag (child allowance) - verify 6828 € per child
- [ ] Tax brackets (Steuertarif) - verify zone boundaries:
  - Zone 1: ≤12348 € (0%)
  - Zone 2: 12348-68429 € (progressive 14%-42%)
  - Zone 3: 68429-277825 € (42%)
  - Zone 4: >277825 € (45%)
- [ ] Tax formula coefficients (§32a EStG)
- [ ] SK 2 Entlastungsbetrag (single parent relief) - verify 4260 €

**Sources:**

- Bundesfinanzministerium (BMF)
- EStG §32a (Einkommensteuergesetz)
- Official tax calculator (Bundesfinanzministerium)

#### 1.2 Tax Deductions (Steuerabzüge)

**Research Items:**

- [ ] Arbeitnehmer-Pauschbetrag (werbungskosten) - verify 1230 €/year
- [ ] Sonderausgaben-Pauschbetrag - verify 36 €/year
- [ ] Solidaritätszuschlag Freigrenze - verify:
  - Singles: 19950 € or 18130 €?
  - Married: 39900 € or 36260 €?
- [ ] Solidaritätszuschlag rate - verify 5.5%

**Sources:**

- Bundesfinanzministerium
- EStG (Einkommensteuergesetz)
- Official tax guides

#### 1.3 Church Tax (Kirchensteuer)

**Research Items:**

- [ ] Rate for Bayern & Baden-Württemberg - verify 8%
- [ ] Rate for other states - verify 9%

**Status:** ✅ Likely unchanged

---

### 2. Social Security (Sozialversicherung)

#### 2.1 Contribution Rates (Beitragssätze)

**Research Items:**

- [ ] Rentenversicherung (RV) - verify 18.6% total (9.3% employee)
- [ ] Arbeitslosenversicherung (ALV) - verify 2.6% total (1.3% employee)
- [ ] Krankenversicherung (KV) - verify 14.6% total (7.3% employee)
- [ ] Pflegeversicherung (PV) - verify:
  - With children: 3.4% total (1.7% employee) or 3.6%?
  - Without children: 3.75% total (1.875% employee) or 4.2%?
  - Childless surcharge: 0.6% or 0.35%?

**Sources:**

- Bundesministerium für Arbeit und Soziales (BMAS)
- Deutsche Rentenversicherung
- GKV-Spitzenverband
- Official social security guides

#### 2.2 Contribution Limits (Beitragsbemessungsgrenzen - BBG)

**Research Items:**

- [ ] RV BBG - verify 8450 €/month (unified East/West)
- [ ] GKV BBG - verify 5812.50 €/month
- [ ] PV BBG - verify 5812.50 €/month (same as GKV)
- [ ] ALV BBG - verify 8450 €/month (same as RV)

**Status:** ✅ Likely correct (already updated)

---

### 3. Labor Law (Arbeitsrecht)

#### 3.1 Minimum Wage (Mindestlohn)

**Research Items:**

- [ ] Minimum wage - verify 13.90 €/hour

**Status:** ✅ Already updated

#### 3.2 Minijob/Midijob Limits

**Research Items:**

- [ ] Minijob Grenze - verify 603 €/month
- [ ] Midijob Untergrenze - verify 603.01 €/month
- [ ] Midijob Obergrenze - verify 2000 €/month
- [ ] Gleitzone F-Factor - verify 0.6683

**Sources:**

- Minijob-Zentrale
- SGB IV §20

**Status:** ✅ Already updated

#### 3.3 Working Time Law (Arbeitszeitgesetz)

**Research Items:**

- [ ] Break requirements - verify:
  - > 6h: 30 min break
  - > 9h: 45 min break
- [ ] Maximum daily work - verify 10h
- [ ] Maximum weekly work - verify 48h average (6 months)

**Status:** ✅ Likely unchanged

#### 3.4 Vacation Entitlement (Urlaubsanspruch)

**Research Items:**

- [ ] Legal minimum - verify:
  - 6-day week: 24 days
  - 5-day week: 20 days

**Status:** ✅ Likely unchanged (BUrlG)

---

### 4. Unemployment Benefits (Arbeitslosengeld)

**Research Items:**

- [ ] MAX_ALG_WEST - verify 2390 €/month
- [ ] MAX_ALG_EAST - verify 2320 €/month
- [ ] ALG percentage without children - verify 60%
- [ ] ALG percentage with children - verify 67%
- [ ] Nebenverdienst-Freibetrag - verify 165 €/month

**Sources:**

- Bundesagentur für Arbeit
- SGB III §150, §157

**Status:** ✅ Likely correct

---

### 5. Other Regulations

#### 5.1 VAT (Mehrwertsteuer)

**Research Items:**

- [ ] Standard rate - verify 19%
- [ ] Reduced rate - verify 7%

**Status:** ✅ Unchanged

#### 5.2 TVöD-SuE

**Research Items:**

- [ ] Entgelttabellen 2026 - verify updated
- [ ] SuE-Zulage rates - verify updated

**Sources:**

- TVöD-SuE official tables
- Tarifvertrag updates

**Status:** ⚠️ Needs verification

#### 5.3 Holiday Calendar

**Research Items:**

- [ ] 2026 holidays for DE, AT, CH - verify accuracy

**Sources:**

- Official holiday calendars
- OpenHolidays API

**Status:** ⚠️ Needs verification

---

## Research Methodology

### Step 1: Official Sources

1. **Government Websites:**

   - Bundesfinanzministerium (BMF)
   - Bundesministerium für Arbeit und Soziales (BMAS)
   - Bundesagentur für Arbeit
   - Minijob-Zentrale
   - Deutsche Rentenversicherung

2. **Legal Texts:**

   - EStG (Einkommensteuergesetz)
   - SGB III, IV (Sozialgesetzbuch)
   - BUrlG (Bundesurlaubsgesetz)
   - Arbeitszeitgesetz

3. **Official Calculators:**
   - BMF tax calculator
   - Official social security calculators

### Step 2: Cross-Reference

1. Compare values across multiple sources
2. Verify against official calculators
3. Check for discrepancies

### Step 3: Document Findings

1. Document verified values
2. Document discrepancies found
3. Document sources and dates
4. Create update plan

---

## Priority Order

### Critical (Fix Immediately):

1. Solidaritätszuschlag Freigrenze discrepancy
2. Tax formula discrepancy
3. Pflegeversicherung rate discrepancy

### High Priority (Verify This Week):

1. werbungskosten (1230 €)
2. sonderausgaben (36 €)
3. SK 2 Entlastungsbetrag (4260 €)
4. All social security rates

### Medium Priority (Verify This Month):

1. TVöD-SuE Entgelttabellen
2. Holiday calendar 2026
3. Zuschlags rates (tariff-dependent)

---

## Next Steps

1. Conduct deep web research for each item
2. Verify against official sources
3. Document findings
4. Create update plan
5. Fix all discrepancies
6. Update all "2025" references