taxnews.ey.comPrint

07 November 2025

Germany approves new salary thresholds for EU Blue Card and Distinct Professional Experience applicants

The German Federal Cabinet recently approved new thresholds for the annual contribution assessment ceiling in the general pension insurance for 2026. These thresholds generally determine the minimum salary requirements for EU Blue Card and Distinct Professional Experience applications. The new thresholds will become effective on 1 January 2026. Following the Cabinet's decision, the contribution assessment ceiling in the general pension insurance scheme will increase to EUR 8,450 per month (EUR 101,400 annually) up from EUR 8,050 per month.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

* * * * * * * * * *
Attachment

Full text of Tax Alert

Document ID: 2025-2249

 

The information contained herein is general in nature and is not intended, and should not be construed, as legal, accounting or tax advice or opinion provided by Ernst & Young LLP to the reader. The reader also is cautioned that this material may not be applicable to, or suitable for, the reader's specific circumstances or needs, and may require consideration of non-tax and other tax factors if any action is to be contemplated. The reader should contact his or her Ernst & Young LLP or other tax professional prior to taking any action based upon this information. Ernst & Young LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect the information contained herein.

 

Copyright © 1996 – 2025, Ernst & Young LLP

 

All rights reserved. No part of this document may be reproduced, retransmitted or otherwise redistributed in any form or by any means, electronic or mechanical, including by photocopying, facsimile transmission, recording, rekeying, or using any information storage and retrieval system, without written permission from Ernst & Young LLP.

 

EY US Tax News Update Master Agreement | EY Privacy Statement