Flexible Retirement 2026
Planned "flexible retirement" (Aktivrente) for 2026: What should employers pay attention to?
On October 15, 2025, the German Federal Government issued the draft for the so-called "Flexible Retirement Act" (“Aktivrentengesetz”). The aim of this law is to provide tax relief for employees who continue to work in jobs subject to social security contributions after reaching the statutory retirement age.