A changelog of verified official facts: UK tax and National Insurance thresholds, exam specifications, and official vehicle datasets (French RappelConso recalls, Japanese MLIT recalls and complaints), plus central-bank policy rates (Bank of England, Fed, ECB). Each entry records what changed (from → to), when it took effect, the official source, the date it was verified, and a maintainer note. Entries are generated by scripts from committed data files and annotated by the maintainer — never written from memory. Coverage starts 2026-08-31.
Also available as RSS, Atom, JSON at /api/changes?since=YYYY-MM-DD, or over MCP: the what_changed_since tool at POST /api/mcp takes a date (an agent's training cutoff) and returns the entries after it.
October 2026
de-ratesEntfernungspauschale je Entfernungskilometer (ab dem 1. Kilometer) / Commuting allowance per kilometre of distance, from the first kilometre
Changed
0,30 € for km 1–20 and 0,38 € from the 21st km EUR/km/working day → 0.38 EUR/km/working day
Steueränderungsgesetz 2025 (StÄndG 2025), BGBl. 2025 I Nr. 363 (22 December 2025): in § 9 Abs. 1 Satz 3 Nr. 4 EStG '0,30 Euro' is replaced by '0,38 Euro' in Satz 2 and Satz 6, so 0,38 Euro applies from the first kilometre from VZ 2026. Until 2025 the rule was two-tier (0,30 Euro for km 1–20, 0,38 Euro from the 21st km), which is why the previous value is a description rather than a number.
Steuerfortentwicklungsgesetz (SteFeG), BGBl. 2024 I Nr. 449, Art. 2 Nr. 2 (in force 1 January 2026 per Art. 10 Abs. 2): § 32a Abs. 1 EStG 'bis 12 348 Euro (Grundfreibetrag)' for VZ 2026, up from 12 096 Euro for VZ 2025 (Art. 1). Consolidated text on gesetze-im-internet.de reads 'ab dem Veranlagungszeitraum 2026'.
de-ratesSolidaritätszuschlag — Freigrenze (Einzelveranlagung) / Solidarity surcharge exemption threshold, measured on the income tax due, single assessment
SteFeG, BGBl. 2024 I Nr. 449, Art. 4: § 3 Abs. 3 Nr. 2 SolzG Freigrenze 20 350 Euro (Einzelveranlagung) 'erstmals im Veranlagungszeitraum 2026', up from 19 950 Euro for 2025 (Art. 3).
SteFeG, BGBl. 2024 I Nr. 449, Art. 4: § 3 Abs. 3 Nr. 1 SolzG Freigrenze 40 700 Euro (Zusammenveranlagung, § 32a Abs. 5 und 6 EStG) from VZ 2026, up from 39 900 Euro for 2025 (Art. 3).
Derived figure: 2 × (3 414 + 1 464) = 9 756 Euro per child for jointly assessed parents in VZ 2026, after 2 × (3 336 + 1 464) = 9 600 Euro in 2025 — follows the SteFeG (BGBl. 2024 I Nr. 449) Kinderfreibetrag step; § 32 Abs. 6 Satz 2 EStG doubles the amounts for Zusammenveranlagung.
SteFeG, BGBl. 2024 I Nr. 449, Art. 2 Nr. 1: § 32 Abs. 6 EStG Kinderfreibetrag 3 414 Euro per parent for VZ 2026, up from 3 336 Euro in 2025 (Art. 1 Nr. 1); the BEA-Freibetrag stays 1 464 Euro.
SteFeG, BGBl. 2024 I Nr. 449, Art. 2 Nr. 4: § 66 Abs. 1 EStG Kindergeld '259 Euro' monthly per child from 1 January 2026, up from 255 Euro in 2025 (Art. 1 Nr. 4); BMFSFJ Kindergeld page agrees ('zum 1. Januar 2026 monatlich 259 Euro pro Kind').
§ 8 Abs. 1a SGB IV (Mindestlohn × 130 ÷ 3, rounded up to full euros) applied to the 13,90 Euro Mindestlohn (MiLoV5): Geringfügigkeitsgrenze 603 Euro per month for 2026 (7 236 Euro a year, Minijob-Zentrale), up from 556 Euro in 2025 (DRV Werte page).
§ 8 Abs. 1a SGB IV applied to the enacted 14,60 Euro Mindestlohn 2027 (MiLoV5 § 1 Nr. 2): 633 Euro per month from 1 January 2027 (DRV Werte page: 'Ab dem 1.1.2027 … 633,00 EUR'). Served with effectiveFrom 2027-01-01.
Fünfte Mindestlohnanpassungsverordnung (MiLoV5), BGBl. 2025 I Nr. 268 (5 November 2025, in force 1 January 2026), § 1 Nr. 1: Mindestlohn 13,90 Euro brutto je Zeitstunde from 1 January 2026, up from 12,82 Euro (2025, MiLoV4; BMAS history table).
MiLoV5, BGBl. 2025 I Nr. 268, § 1 Nr. 2: Mindestlohn 14,60 Euro brutto je Zeitstunde from 1 January 2027 — already enacted on 2026-10-03, served as its own figure with effectiveFrom 2027-01-01. Next Mindestlohnkommission decision due by 30 June 2027 for 2028.
Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 2 Abs. 2: Jahresarbeitsentgeltgrenze nach § 6 Abs. 7 SGB V 69 750 Euro = Beitragsbemessungsgrenze KV/PV 2026 (BMG Beiträge table agrees), up from 66 150 Euro (2025). The 2027 Referentenentwurf decouples the KV ceiling from this JAEG — do not assume equality next year.
Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 2 Abs. 2: 5 812,50 Euro monatlich, up from 5 512,50 Euro (2025, BMAS SV-Rechengrößen 2025 page).
Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278 (24 November 2025, in force 1 January 2026), § 4 Abs. 1 Nr. 1: Beitragsbemessungsgrenze in der allgemeinen Rentenversicherung 101 400 Euro jährlich (also the AV ceiling, § 341 Abs. 4 SGB III); 2025: 96 600 Euro (SV-Rechengrößen-VO 2025, BMAS page / DRV Werte).
Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 4 Abs. 1 Nr. 1: 8 450 Euro monatlich, up from 8 050 Euro (2025, SV-Rechengrößen-VO 2025; DRV Werte history "ab 1.1.2025 … 8.050; ab 1.1.2026 … 8.450").
Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 1: Bezugsgröße 47 460 Euro (3 955 Euro monatlich) for 2026, up from 44 940 Euro (3 745 Euro monatlich) in 2025 (DRV Werte history).
de-ratesJahresarbeitsentgeltgrenze / Versicherungspflichtgrenze § 6 Abs. 6 SGB V (Jahr) / Compulsory-insurance income threshold for statutory health insurance — annual
Sozialversicherungsrechengrößen-Verordnung 2026, BGBl. 2025 I Nr. 278, § 2 Abs. 1: Jahresarbeitsentgeltgrenze nach § 6 Abs. 6 SGB V (Versicherungspflichtgrenze) 77 400 Euro (6 450 Euro monatlich), up from 73 800 Euro (2025: 6 150 Euro monatlich, BMAS page).
de-ratesKrankenversicherung — durchschnittlicher Zusatzbeitragssatz 2026 / Average supplementary health insurance contribution rate announced by the BMG for 2026 (total; split equally employee/employer; each Krankenkasse sets its own actual rate)
BMG Bekanntmachung des durchschnittlichen Zusatzbeitragssatzes nach § 242a SGB V for 2026: 2,9 Prozent (BMG Beiträge page, Stand 3 September 2026), up from 2,5 Prozent for 2025 (BAnz AT 07.11.2024 B4). Statutory average, split equally employee/employer; each Krankenkasse sets its own actual rate.
Pflegeversicherungs-Beitragssatzanpassungsverordnung 2025 (PBAV 2025) § 1, under § 55 Abs. 1a SGB XI: Beitragssatz 3,6 Prozent from 1 January 2025 (+0,2 points on the 3,4 Prozent of 2024); unchanged for 2026 (BMG Finanzierung page, Stand 14 September 2026). § 55 SGB XI still prints the 3,4 Prozent base rate — the Verordnung, not the statute, carries the operative figure.