Attention Landlords: Tax Returns for Rental Income from 2025 Must Be Filed by March 1, 2027, at the Latest
Attention Landlords: Tax Returns for Rental Income from 2025 Must Be Filed by March 1, 2027, at the Latest
The deadline for filing 2025 income tax returns is March 1, 2027, if you have a tax representative; otherwise, the deadline is July 31, 2026.
This is particularly relevant for landlords who are not resident in Germany but own an apartment there. Rental income from Germany must generally be reported in Germany. If you have any questions about this, please feel free to contact our team Taxes & Real Estate
New salary thresholds for 2027 for the EU Blue Card and other residence permits
New salary thresholds for 2027 for the EU Blue Card and other residence permits
The salary thresholds for skilled workers and qualified workers under German residence law will be adjusted with effect from 1 January 2027. The calculation is based on the new contribution assessment ceiling (BBG) for the general pension insurance scheme of €8,850 per month (€106,200 per year
EU Blue Card salary thresholds for 2027
Standard EU Blue Card (highly qualified professionals with a university degree in all occupations)
- € 53,100 per year
- € 4,425 per month (gross)
Small EU Blue Card (highly qualified roles in shortage occupations or for those starting their careers)
- € 48,108.60 per year
- € 4,009.05 per month (gross)
2027 salary thresholds for other residence permits – overview
In addition to the EU Blue Card, there are further minimum salary requirements for certain groups of workers:
- Skilled workers over 45 years of age: € 58,410 per year /€ 4,867.50 per month gross
- Jobs under Section 6 BeschV (employer not bound by collective agreement): € 47,790 per year / € 3,982.50 per month gross
- Nursing staff, lorry drivers, Western Balkans scheme for those over 45: € 58,410 per year /€ 4,867.50 per month gross
Partner Christoph von Planta provides training for lawyers in the field of skilled labour migration
vpmk partner Christoph von Planta provides training for lawyers in the field of skilled labour migration
Christoph von Planta, partner at vpmk and a specialist lawyer in migration law, has been providing training to lawyers in the field of labour and education migration for many years, including on the specialist lawyer courses in migration law run by the Deutsche AnwaltAkademie and the Republikanischer Anwältinnen und Anwälteverein (RAV).
On 27 November 2026, he will give a lecture for the German Lawyers’ Academy in Essen on the Skilled Workers Immigration Act and the Act on the Further Development of Skilled Workers Immigration. The focus will be on the new developments in labour migration, the framework governing the employment of third-country nationals, and the procedural specifics relevant to legal practice.
vpmk is once again recommended by attorneys as one of the most prominent law firms specializing in immigration law
“Best Law Firms 2026” & “Best Lawyers 2026”
vpmk has once again been recommended by attorneys as one of the most prominent law firms specializing in immigration law
WirtschaftsWoche and Tagesspiegel name vpmk to its “Best Law Firms 2026” list and vpmk Partner Christoph von Planta to its “Best Lawyers 2026″ list in the field of migration law for private individuals.
In 2026, vpmk was once again recommended by lawyers as one of the most distinguished law firms specializing in immigration law in Germany (WirtschaftsWoche) and in Berlin (Tagesspiegel). In collaboration with the Handelsblatt Research Institute (HRI), WirtschaftsWoche identified the best lawyers nationwide, whilst Tagesspiegel identified the best lawyers in the capital. Over 26,000 lawyers in Germany were surveyed to find out which law firms and colleagues they recommend in various areas of law. We are delighted to have been named by our colleagues as one of Germany’s leading law firms in the field of immigration law.
Furthermore, we are delighted that our partner and specialist in immigration law, Christoph von Planta, has once again been recommended as one of the most distinguished attorneys in the field of immigration law.
Minimum Wage to Rise to 14.60 Euros in 2027 – Mini-Job Threshold Also to Be Raised
Minimum Wage to Rise to 14.60 Euros in 2027 – Mini-Job Threshold Also to Be Raised
October 2026 – Authors: Attorney Volker Mauch, Attorney Till Heinrich
The statutory minimum wage in Germany will rise again on January 1, 2027. After a minimum wage of 13.90 euros gross per hour has been in effect since the beginning of 2026, it will increase to 14.60 euros gross per hour starting in 2027.
The adjustment also affects the earnings limit for mini-jobs. In 2026, this limit is 603 euros per month and will rise to 633 euros per month starting January 1, 2027.
For full-time employment with a 40-hour workweek, the minimum wage corresponds to a gross monthly wage of approximately 2,409 euros in 2026. Starting in 2027, this amount will increase to approximately 2,531 euros gross per month.
Employers should therefore check in a timely manner whether employment contracts, pay stubs, and time records need to be adjusted. It may also be worthwhile for employees to review these documents—particularly with regard to compliance with the minimum wage and the requirements for marginal employment.
New amounts for minimum wage, mini- and midi-jobs
New amounts for minimum wage, mini- and midi-jobs
From January 1, 2025, the minimum wage in Germany rose to €12.82 gross per hour.
In addition, the monthly earnings limit for mini-jobs was raised from € 535 to € 556. Mini-jobs are marginal jobs with an earnings limit where employees receive their full salary without deductions for taxes or social security contributions or only pay a small amount into the pension insurance scheme.
As a result of the increase in mini-jobs, the lower earnings limit for midi-jobs in the so-called transitional area has also risen to €556.01, while the upper earnings limit remains unchanged at €2,000. Midi-jobbers pay low social security contributions but receive full benefits (e.g. they are covered by health insurance).
For midijobbers, there may be a need for action here: the salary must be increased to at least € 556.01 from 01.01.2025 so that the employee continues to receive social security benefits.
