Germany’s Second Occupational Pension Strengthening Act (Zweites Betriebsrentenstärkungsgesetz) was published in the Federal Law Gazette on 21 January 2026.
The legislation had already been approved by the Federal Council on 19 December 2025, clearing the way for its formal promulgation.
As a result, most of the amendments contained in the Act will enter into force today, 22 January 2026, the day after publication, in line with Article 18(1) of the law.
However, several provisions will apply at later dates. Amendments to Section 6 of the Occupational Pensions Act (BetrAVG), covering early retirement benefits, and to Section 100 of the Income Tax Act (EStG), relating to support for low-income earners, will take effect from 1 January 2027.
Changes to the Insurance Contract Act, including Section 212 on the continuation of life insurance during periods of unpaid employment, as well as amendments to the Introductory Act to the Insurance Contract Act, will enter into force on 1 July 2026.
In addition, the amendment to Section 120f of Book VI of the Social Code, concerning the internal division and offsetting of entitlements within the statutory pension insurance scheme, will apply retroactively from 1 July 2024.
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