What changes for dental practices in 2027 (Germany)
Every change that takes effect for dental practices in Germany in 2027, plus the late-2026 deadlines practices must prepare for: sorted by date, with a checklist, the legal basis and the wording of the official source. Changes that are only planned are listed separately and marked as not yet adopted.
Not legal or tax advice; the linked legal texts, your KZV and chamber and your tax adviser prevail. Sources checked on 28 October 2026.
Area
22 changes
All-day events for the 19 adopted changes with a fixed date shown, with reminders 30 and 7 days before. Planned changes are not included.
Adopted changes by date
1 November 2026LawLegally fixedAlready in 2026
Licence with a non-EU degree: the knowledge test becomes the default
For licence applications filed from 1 November 2026 with a degree from outside the EU/EEA/Switzerland, the knowledge test (Kenntnisprüfung) is the default route. A document-based equivalence review only takes place if the applicant chooses it within four weeks of applying; applications filed by 31 October 2026 continue under the old rules.
What the practice should do
For applicants with a non-EU degree, check when the licence application was filed (by 31.10.2026: old procedure; from 01.11.2026: new procedure).
Point out the four-week deadline if a document-based equivalence review is wanted.
Plan the work under a temporary permit (Berufserlaubnis) until the licence is granted.
Use our licence guide for the steps, documents and the authority in each Land.
Who is affected
Practices that want to employ dentists with a non-EU degree, and the applicants themselves.
Status
Act of 22 July 2026, promulgated in BGBl. 2026 I No. 225; in force on 1 November 2026.
31 December 2026Telematics & digitalAdoptedAlready in 2026
Card terminals: replace generation-2.0 device cards (gSMC-KT) by 31 December 2026
As part of the TI's move from RSA to ECC, generation-2.0 device cards (gSMC-KT) in card terminals must be replaced with generation-2.1 cards; the old cards must stop being used by 31 December 2026 at the latest. Only connectors on the current product version can read the ECC-only health cards issued since 1 October 2026.
What the practice should do
Check the generation of each gSMC-KT in the connector or card-terminal menu (per KZV Berlin, "Aut + Aut2" is ECC-capable, no replacement needed).
Order new gSMC-KT through your IT or practice-software provider and have them installed and paired before year end, including at branch sites.
Have the connector updated to the current product version.
Check that the SMC-B and all health professional cards are already ECC-capable.
Who is affected
All TI-connected practices whose stationary card terminals still contain generation-2.0 device cards.
Status
Technical requirement of gematik (move of the TI from RSA to ECC), not a statute. gematik notes that shut-off dates can change in exceptional cases.
„speicherten Zertifikate ist die Nutzung jedoch spätestens zum 31.12.2026 einzustellen.“KZV Berlin
Checked on
28 October 2026
Further evidence (3)
„gSMC-KT der Generation 2.0 müssen gegen Version 2.1 getauscht werden, damit Kartenterminals weiterhin eine gültige digitale Identität besitzen.“gematik GmbH
„Nur mit dieser aktuellen Produktversion funktionieren die ECC-only eGKs, die ab dem 01.10.2026 herausgegeben werden.“gematik GmbH
„Aut + Aut2 ist ECC-fähig = kein Austausch notwendig“KZV Berlin
1 January 2027BillingLegally fixed
E-invoicing: the 2027 issuing duty does not affect most practices
From 1 January 2027 businesses with prior-year total turnover above EUR 800,000 must issue e-invoices for supplies to other businesses, and from 2028 all businesses must. VAT-exempt treatment (§ 4 No. 14 UStG) needs no invoice under this rule, invoices to patients are not B2B, and exempt treatment turnover does not count towards the threshold; mainly a practice lab working for other practices can be affected. Every practice has had to be able to receive e-invoices since 2025.
What the practice should do
Make sure the practice can receive, read and archive e-invoices (XRechnung, ZUGFeRD).
Ask your tax adviser whether the practice makes taxable supplies to other businesses (e.g. a practice lab working for other practices).
If so, have the 2026 total turnover under § 19(2) UStG determined; above EUR 800,000 the issuing duty applies from 01.01.2027, otherwise from 01.01.2028.
In-house lab dentures for patients are taxable but B2C: no e-invoice duty.
Who is affected
Receiving: all practices. Issuing: only practices with taxable supplies to other businesses, mainly practice labs that work for other practices.
Status
§ 14 and § 27(38) UStG (Growth Opportunities Act); law in force since 2025 with stages in 2027 and 2028.
„wenn der Gesamtumsatz (§ 19 Absatz 2) des die Rechnung ausstellenden Unternehmers im vorangegangenen Kalenderjahr nicht mehr als 800 000 Euro betragen hat“
„Das sind typischerweise Rechnungen über vom Zahnarzt erbrachte umsatzsteuerfreie Leistungen und Rechnungen an Privatpatienten.“IWW Institut (Zahnärzte Praxis, ZP)
„Für größere Unternehmen ab 1. Januar 2027, für kleinere Unternehmen mit einem Jahresumsatz unter 800.000 Euro spätestens ab 1. Januar 2028.“IHK Köln
„Seit dem 1. Januar 2025 müssen alle inländischen Unternehmen in der Lage sein, elektronische Rechnungen empfangen und verarbeiten zu können.“IHK Köln
Filling the electronic patient record is no longer paid (BEMA ePA1/ePA2 end)
The act removes the legal basis for paying practices for initial and follow-up filling of the electronic patient record (ePA). Dental practices can bill ePA1 and ePA2 only for services up to 31 December 2026; the duty to upload certain data to the ePA (§ 347 SGB V) stays.
What the practice should do
Bill ePA1 and ePA2 completely for services up to 31.12.2026 (check Q4/2026).
Have billing rules and service chains in the practice software changed for 01.01.2027.
Keep filling the ePA as a mandatory step in the practice workflow.
Tell the team that the work continues but is no longer paid separately.
Who is affected
All contract dental practices and MVZ treating statutory patients.
Status
GKV contribution stabilisation act, BGBl. 2026 I No. 228, Art. 1 No. 31(a) (§ 87 SGB V) and No. 69 (§ 346 SGB V); in force 1 January 2027 (Art. 8(2)).
„Ferner haben die an der vertragsärztlichen Versorgung teilnehmenden Leistungserbringer folgende Daten in die elektronische Patientenakte zu übermitteln und dort zu speichern“Bundesministerium der Justiz (gesetze-im-internet.de)
1 January 2027Telematics & digitalLegally fixed
Electronic prescriptions for therapeutic remedies: legally due 1 January 2027, postponement planned
Under § 360(7) SGB V contract dentists must also prescribe therapeutic remedies (Heilmittel) electronically from 1 January 2027; for aids (Hilfsmittel) the law says 1 July 2027. The duty does not apply where electronic issuing is technically impossible in the individual case; the GeDIG government bill would move the Heilmittel date to 1 June 2029, but it is not law yet.
What the practice should do
Ask your practice-software provider when electronic Heilmittel prescriptions will be available in the software and via the TI.
As long as it is technically impossible, keep prescribing remedies (e.g. physiotherapy for TMD) the existing way and document the reason.
Follow the outcome of the GeDIG procedure.
Who is affected
Contract dental practices that prescribe therapeutic remedies or aids.
Status
§ 360(7) SGB V (current law). A postponement to 1 June 2029 is planned in the GeDIG government bill but not yet adopted (as of 28 October 2026: first Bundestag reading on 8 October 2026).
Orthodontics in statutory insurance: equivalent qualifications defined by 1 January 2027
Orthodontic treatment as a statutory benefit will be tied to specialist status in orthodontics, an equivalent qualification or sufficient practical experience. KZBV and the GKV-Spitzenverband must define equivalence in the federal framework contract by 1 January 2027; treatments started before the end of 29 July 2030 stay under the old rules.
What the practice should do
If you provide orthodontics to statutory patients without the specialist title: follow the framework-contract decision and your KZV's information.
Collect evidence of orthodontic training, a master's degree or experience.
Plan new orthodontic cases with the 29.07.2030 cut-off in mind.
Who is affected
General dental practices that provide orthodontics to statutory patients.
Status
GKV contribution stabilisation act, BGBl. 2026 I No. 228, Art. 1 No. 11 (§ 28(2) and (2a) SGB V); in force since 30 July 2026. 1 January 2027 is the deadline for KZBV and the GKV-Spitzenverband.
From 1 January 2027 the statutory minimum wage is EUR 14.60 gross per hour (2026: EUR 13.90). The increase applies automatically, without changing the employment contract.
What the practice should do
Check every hourly wage (e.g. cleaning staff, temps, mini-jobs) is at least EUR 14.60 from January 2027.
For fixed monthly salaries, multiply the contractual hours by EUR 14.60 and compare.
For mini-jobs, plan hours so the new EUR 633 limit is kept.
Tell your payroll office or tax adviser before the January run.
Who is affected
All practices with employees, especially mini-jobbers, cleaning staff and temps. Trainees are covered by the minimum training allowance instead.
Status
Fifth Minimum Wage Adjustment Ordinance of 5 November 2025 (BGBl. 2025 I No. 268).
The mini-job limit is pegged to the minimum wage (minimum wage × 130 ÷ 3, rounded up to whole euros). It rises from EUR 603 to EUR 633 per month (EUR 7,596 per year) on 1 January 2027; the midijob upper limit stays at EUR 2,000.
„Statt bisher 603 Euro sind dann bis zu 633 Euro im Monat möglich. Das teilt die Minijob-Zentrale mit.“ZWP online (OEMUS MEDIA)
1 January 2027Staff & payrollLegally fixed
Mini-jobs: higher flat-rate health insurance contribution
For mini-jobbers with statutory health insurance, employers pay the general contribution rate (14.6 %) plus the average additional rate from 1 January 2027 instead of a flat 13 %. The Minijob-Zentrale expects about 17.5 %.
What the practice should do
Recalculate the cost of each mini-job for 2027.
Check that your payroll software or tax adviser applies the new rate from January 2027.
Confirm the exact rate once the average additional contribution is announced.
No flat-rate contribution is due for privately insured mini-jobbers: check each person's insurance status.
Who is affected
Practices with mini-jobbers who have statutory health insurance.
Status
GKV contribution stabilisation act, BGBl. 2026 I No. 228, Art. 1 No. 64 (§ 249b SGB V); in force 1 January 2027 (Art. 8(2)). The exact rate depends on the average additional contribution rate for 2027, which the BMG announces by 1 November 2026.
„Ab dem 1.1.2027 sind die Beiträge auf das Arbeitsentgelt aus geringfügig entlohnter Beschäftigung nach dem allgemeinen Beitragssatz (14,6 %)“Haufe
1 January 2027Medical devices & radiation protectionLegally fixed
New lay-use AEDs from 2027: no safety-check exemption without remote monitoring
For automated external defibrillators intended for lay use, the safety-technical check (STK) can be dropped if the device self-tests and is visually checked regularly. For lay-use AEDs put into service from 1 January 2027, the device must also document its self-tests and send the results automatically to the operator by remote monitoring; devices already in use are not affected.
What the practice should do
Before buying a new AED from 2027, check that it documents self-tests and reports them by remote monitoring.
Otherwise schedule the safety-technical check at least every two years (practice compliance calendar) and record it in the medical device log.
Decide who receives and acts on failed self-test alerts.
Ask the manufacturer whether the device is intended for lay use.
Who is affected
Practices that put a new lay-use AED into service from 01.01.2027 and want to skip the safety-technical check.
Status
§ 12(2) MPBetreibV of 14 February 2025 (BGBl. 2025 I No. 38); the 2027 rule is already in the current text.
Point values 2027–2029: increase capped at the wage-growth rate minus one point
Point values for dental services other than dentures may rise each year by at most the published rate of change (wage-growth rate), which is reduced by one percentage point for 2027, 2028 and 2029; total remuneration is tied to it as well. Exempt are, among others, prevention and early detection, outreach care and periodontal treatment for patients with a care level or integration assistance.
What the practice should do
Plan for very small point-value increases in 2027–2029 (staff costs, investment).
Follow your KZV's point-value agreements and circulars, including budget and distribution rules.
Document exempt services (prevention, outreach care, periodontal care for patients with a care level) carefully.
Review the practice's financial plan for the three years.
Who is affected
All contract dental practices.
Status
GKV contribution stabilisation act, BGBl. 2026 I No. 228, Art. 1 Nos. 25 and 30 (§ 71(3), § 85(2d) and (3) SGB V); in force since 30 July 2026, applies to the fee years 2027 to 2029.
„Für 2027 bis 2029 sollen die maximalen Punktwertsteigerungen und auch die maximale Erhöhung der Gesamtvergütungen auf die um einen Prozentpunkt abgesenkte Grundlohnsummensteigerung (GLS) begrenzt werden.“KZV Berlin
„Das Gesetz tritt überwiegend am 30. Juli 2026 in Kraft.“KZV Berlin
1 January 2027Medical devices & radiation protectionLegally fixed
Radiation protection: new expertise guideline (FK-RL Medizin) from 1 January 2027
From 1 January 2027 the new FK-RL Medizin governs how dentists acquire and update their radiation-protection expertise (Fachkunde); courses are only recognised if they meet it. Expertise acquired and updated before 1 January 2027 remains valid in its scope, and the five-year update duty under § 48 StrlSchV is unchanged.
What the practice should do
Check your own five-year update deadline (calculator: radiation protection update).
For courses from 2027, make sure the course is recognised under the new guideline; recognitions from before 31.12.2018 only last until 31.12.2026.
If you are acquiring an expertise right now (e.g. CBCT), ask the chamber or authority whether you can still finish under the old rules.
Enter the deadlines of every dentist with Fachkunde in the practice compliance calendar.
Who is affected
All dentists who hold or are acquiring radiation-protection expertise (X-ray, CBCT), and course providers.
Status
BMUKN guideline of 12 June 2026, announced by circular of 30 June 2026; the Länder authorities apply it from 1 January 2027 at the latest. Course recognitions from before 31 December 2018 end on 31 December 2026 under § 189 StrlSchV.
„Die erforderliche Fachkunde im Strahlenschutz muss mindestens alle fünf Jahre durch eine erfolgreiche Teilnahme an einem von der zuständigen Stelle anerkannten Kurs“Bundesministerium der Justiz (gesetze-im-internet.de)
Dentures: fixed subsidies fall to 50, 60 and 65 percent
From 1 January 2027 the fixed subsidies for dentures cover 50 % of the standard-care amounts instead of 60 %; with a bonus record they rise to 60 % (five years) or 65 % (ten years) instead of 70 % or 75 %. Subsidies approved before 1 January 2027 keep the old rates.
What the practice should do
Submit treatment and cost plans for planned dentures in 2026 where possible: what counts is approval by the health insurer before 1 January 2027.
Tell patients about the higher co-payment from 2027 and update cost estimates.
Wait for the 2027 subsidy amounts (G-BA, KZV), then update practice software and forms.
Hardship cases (§ 55(2) SGB V): the 50 % subsidy is topped up by an extra 50 % of the standard care, so the total stays at 100 %.
Who is affected
All contract dental practices that provide dentures to statutory patients, and their patients.
Status
GKV contribution stabilisation act, BGBl. 2026 I No. 228, Art. 1 No. 22 (§ 55 SGB V); in force 1 January 2027 (Art. 8(2)). The G-BA had not yet published the 2027 euro amounts on 28 October 2026.
„die Bonusstufen bei regelmäßiger Vorsorge sinken entsprechend von 70 auf 60 (Bonusheft 5 Jahre) und von 75 auf 65 Prozent (Bonusheft 10 Jahre).“KZV Berlin
Dental assistant training: minimum allowance EUR 764 for starts in 2027
Training that begins between 1 January and 31 December 2027 must pay at least EUR 764 per month in year 1, EUR 902 in year 2 and EUR 1,031 in year 3. The start year decides, so training already running keeps the rates of its own start year.
What the practice should do
Sign training contracts starting in 2027 (usually August or September) at EUR 764 / 902 / 1,031 or more.
Check the pay recommendation of your dental chamber; it is often higher.
Do not adjust running contracts that began in 2025 or 2026 automatically: the minimum of their start year applies, or a collective agreement.
Word job ads for the 2027 intake accordingly.
Who is affected
Training practices whose trainees start in 2027 (dental assistants, ZFA).
Status
Notice of 30 September 2026, BGBl. 2026 I No. 287; applies to training that starts in 2027.
Occupational health and safety care (DGUV Regulation 2): transition ends 31 May 2027
Since 1 June 2026 the revised DGUV Regulation 2 on company-doctor and safety-specialist care applies to BGW member businesses, including dental practices. Existing care arrangements have a transition period until 31 May 2027.
What the practice should do
Check which care model the practice uses (standard care, employer model, chamber service).
Have existing contracts with the company doctor and safety specialist adapted to the new version by 31.05.2027.
If you use the chamber model, ask your dental chamber whether the practice must change anything itself.
Update the risk assessment.
Who is affected
All dental practices with employees (BGW members).
Status
DGUV Regulation 2 in the BGW version, in force since 1 June 2026; transition period for BGW members until 31 May 2027.
Wage garnishment: new exemption limits from 1 July 2027
Amounts of wages protected from garnishment are adjusted every 1 July in line with the income-tax basic allowance. Until 30 June 2027 the basic amount is EUR 1,587.40 per month; the new figures are published before 1 July 2027.
What the practice should do
For running wage garnishments, apply the new table from the July 2027 payroll.
Remind your payroll software provider or tax office about the update.
Who is affected
Practices with garnishment orders against employees' wages.
Status
Annual adjustment on 1 July under § 850c(4) ZPO; the 2027 amounts are published in the Bundesgesetzblatt before 1 July 2027.
„Die Beträge werden jeweils zum 1. Juli eines Jahres entsprechend der im Vergleich zum jeweiligen Vorjahreszeitraum sich ergebenden prozentualen Entwicklung des Grundfreibetrages“
EU AI Act: high-risk duties (Annex III) from 2 December 2027, AI in medical devices from 2 August 2028
Regulation (EU) 2026/1744 postponed the AI Act's high-risk duties: for Annex III systems, such as AI that screens or selects job applicants, they apply from 2 December 2027. For AI in Annex I products, such as AI software that is a medical device, they apply only from 2 August 2028. Transparency duties (since 2 August 2026, e.g. for chatbots) and the duty to promote staff AI literacy already apply.
What the practice should do
List every AI tool in the practice (website chatbot, dictation and documentation, X-ray analysis, applicant screening).
If you use AI to screen or select applicants: implement the deployer duties for high-risk AI by 02.12.2027.
Train the team on the AI tools in use and document it.
For AI diagnostic software, ask the manufacturer about its medical-device status and CE marking.
Who is affected
Practices that use AI systems. The high-risk duties from December 2027 mainly affect practices using AI in recruitment.
Status
Regulation (EU) 2024/1689 as amended by Regulation (EU) 2026/1744 (Digital Omnibus on AI, OJ L of 24 July 2026). German supervisor: Bundesnetzagentur under the KI-MIG (BGBl. 2026 I No. 223).
31 December 2027Medical devices & radiation protectionLegally fixed
MDR: transition for legacy class III and implantable class IIb devices ends 31 December 2027
Devices certified under the old EU directives may be placed on the market as class III or implantable class IIb devices only until 31 December 2027; dental fillings, braces, crowns and screws, among others, are excepted and, like the other classes, have until 31 December 2028. Devices already placed on the market may still be supplied and used; the duty lies with manufacturers, so for practices this is about purchasing.
What the practice should do
Ask suppliers of class III and implantable devices about their MDR status (always get the classification from the manufacturer).
Clarify possible range changes for implant systems and accessories with the manufacturer early.
Keep using products you have already bought: no precautionary replacement is needed.
Practice lab: custom-made devices are not covered by this legacy-device rule.
Who is affected
Indirectly all practices buying high-risk devices; the direct duty lies with manufacturers.
Status
Art. 120(3a) Regulation (EU) 2017/745 as amended by Regulation (EU) 2023/607. A further MDR revision has been proposed but not adopted.
„31. Dezember 2027 für alle Produkte der Klasse III und für implantierbare Produkte der Klasse IIb, ausgenommen Nahtmaterial, Klammern, Zahnfüllungen, Zahnspangen, Zahnkronen, Schrauben,“
„Die bereits in Verkehr gebrachten legacy devices können daher nun unbefristet abverkauft werden,“Noerr
Planned, not yet adopted
These plans have not been adopted yet. We show them with their procedural stage because they affect planning for 2027. Until promulgation the current law applies.
1 January 2027Staff & payrollPlanned, not yet adopted
Social security contribution ceilings and compulsory-insurance threshold 2027
Under the draft ordinance the 2027 health and care insurance ceiling rises to EUR 76,500 a year (EUR 6,375 a month), the pension ceiling to EUR 106,200 (EUR 8,850 a month) and the general compulsory-insurance threshold to EUR 84,150. The health figures include a statutory extra EUR 3,600 a year; the values apply only after Bundesrat consent and promulgation.
What the practice should do
Pre-calculate 2027 payroll costs for high earners (e.g. employed dentists) with the draft values.
Check which privately insured employees would fall below the new compulsory-insurance threshold.
Wait for promulgation, then apply the values in payroll.
Who is affected
Practices with high-earning or privately insured employees.
Status
Planned, not yet adopted: cabinet decision of 7 October 2026 (BR-Drs. 576/26); Bundesrat consent pending. The extra EUR 3,600 per year on the health insurance ceiling is already law (§ 223(4) SGB V).
„Beim Wert für die Krankenversicherung ist dieses Mal eine zusätzliche Anhebung um 300 Euro enthalten, die auf das GKV-Beitragssatzstabilisierungsgesetz zurückgeht.“zm – Zahnärztliche Mitteilungen
open (fax ban from the last day of the 12th month after promulgation)Telematics & digitalPlanned, not yet adopted
GeDIG: KIM instead of fax, pay cuts for non-certified practice software
The government bill on data and digital innovation in health care would replace fax and paper with the secure services KIM and TI-Messenger and ban sending medical data by fax from the last day of the twelfth month after promulgation, where secure channels are available at both ends. Practices using software without a conformity assessment would face flat pay cuts of up to 20 %; the bill is still in parliament.
What the practice should do
Check that KIM is set up in the practice and the mailbox is read regularly.
List fax routes to doctors, hospitals and labs and move them to KIM step by step.
Ask your practice-software provider about the software's conformity assessment.
Until promulgation there is no new duty.
Who is affected
All TI-connected dental practices (once in force).
Status
Planned, not yet adopted: government bill (cabinet 15 July 2026), first Bundestag reading on 8 October 2026.
open (the day after promulgation)Medical devices & radiation protectionPlanned, not yet adopted
Radiation protection law: shorter retention of dental X-ray data of minors
The bill to cut red tape in radiation protection law would set a ten-year retention period for records of dental X-ray examinations of minors too. Today records of minors must be kept until their 28th birthday, and that continues to apply until the change takes effect.
What the practice should do
Do not delete anything early: current periods apply until the change takes effect (minors until their 28th birthday).
Follow the legislative procedure.
Once in force, adapt the deletion and archive plan for X-ray and CBCT data.
Who is affected
All dental practices that take X-rays.
Status
Planned, not yet adopted: government bill (cabinet 14 August 2026, BR-Drs. 461/26), first Bundestag reading on 15 October 2026, referred to committees.
„Das Bundeskabinett hat am 14. August 2026 den Entwurf eines Gesetzes zum Bürokratierückbau, zur Digitalisierung und zur weiteren Modernisierung des Strahlenschutzrechts beschlossen.“IHK Karlsruhe
For Austria we only show changes we could confirm in an official source.
1 January 2027Staff & payrollAdoptedAustria
Austria: employer levy for marginal employees rises to 23 percent
In Austria the flat employer levy for marginally employed staff rises from 19.4 % to 23 % on 1 January 2027, with a cut to 21 % planned from 2030. The marginal-earnings threshold stays at EUR 551.10 in 2027.
What the practice should do
Have payroll switched to the 23 % employer levy for 2027.
Recalculate the cost of marginal employees.
Keep the unchanged EUR 551.10 threshold in mind when planning hours.
Who is affected
Dental practices in Austria with marginal employees for whom the employer levy is due.
Status
Adopted by the Nationalrat (Budget Accompanying Act 2027–2028); the BGBl. number was not checked in RIS, which refuses automated requests.
For Switzerland we found no officially sourced change that takes effect for dental practices in 2027 (VAT-based AHV financing would start in 2028 at the earliest; the new EPD law is still in parliament).
How this overview is built
The overview lists 19 adopted changes and 3 planned ones. Each adopted change was read on the promulgated law (Bundesgesetzblatt, gesetze-im-internet.de, EU Official Journal) or an official rule (gematik, BMUKN, BGW, Minijob-Zentrale) and confirmed by a second source from a different publisher. Each entry shows a short verbatim quote of both.
We leave out anything we could not confirm: amounts not yet published (such as the 2027 euro values of the denture subsidies), drafts without a clear stage, and changes that do not apply to typical dental practices (such as NIS2 or the Accessibility Act). The list of what we checked and left out is at the end of the page.
The big topic of 2027: the GKV contribution stabilisation act
Four of the changes come from the same law, promulgated on 29 July 2026 (BGBl. 2026 I No. 228): lower fixed subsidies for dentures, no more fee for filling the ePA, a cap on point values for 2027 to 2029 and a higher flat-rate health contribution for mini-jobs. If you plan dentures for statutory patients, the date of the insurer's approval matters: subsidies approved before 1 January 2027 keep the old rates.
Checked and not included
NIS2 (BSIG 2025): In force since 06.12.2025, not 2027; applies to 'wichtige Einrichtungen' from 50 employees or more than EUR 10 million turnover and balance sheet (§ 28 BSIG), which typical practices are below.
Europäischer Gesundheitsdatenraum (EHDS): No duties for practices in 2027; March 2027 is the deadline for Commission implementing acts, key parts apply from March 2029.
Barrierefreiheitsstärkungsgesetz: In force since 28.06.2025, not 2027; micro-enterprises providing services are exempt (§ 3 Abs. 3 BFSG).
Amalgam (Verordnung (EU) 2024/1849): Use ban since 01.01.2025 (with exception), import and manufacture ban since 01.07.2026; no date in 2027.
EUDAMED-Pflichtmodule: Four modules mandatory since 28.05.2026; custom-made devices are outside device registration; the remaining 2027 step concerns notified bodies only.
Geplante MDR/IVDR-Überarbeitung (COM(2025) 1023): Commission proposal, not adopted (EP committee stage); no practice duty.
Implantierbare Sonderanfertigungen Klasse III ohne Benannte Stelle: Transition ended 26.05.2026; not 2027.
Neue Wichtungsfaktoren (§ 197 StrlSchV, ab 01.07.2027): Concerns dose calculation and measurement services, not a practice duty.
KRINKO/BfArM-Empfehlungen, Trinkwasserverordnung: No new version or deadline with a 2026/2027 date found.
GefStoffV: Asbest-Sachkunde bis 05.12.2027: Applies to firms doing asbestos work and restricted biocides, not to typical practice work.
Neue ePA-Funktionen (Medikationsplan, Volltextsuche): Technical rollout schedule of gematik with conflicting dates; no new duty for practices.
Konnektor-, HBA-, SMC-B- und KIM-1.5-Fristen: Deadlines already passed (31.12.2025 and 30.06.2026).
TI-Messenger, PoPP: No binding duty or date for practices (TI-M only planned in GeDIG).
E-BtM- und T-Rezept: Current law 01.07.2025 (not implemented); GeDIG draft would move it to 01.03.2028. Not 2027.
Durchschnittlicher Zusatzbeitrag 2027: BMG announcement due by 01.11.2026, not published on 28.10.2026.
Beitragssatz Rentenversicherung 2027: Sources conflict (18.6 % vs 18.8 %); no promulgated rule found.
Pflegeversicherung 2027 (Pflegeneuordnungsgesetz): Cabinet draft only, not passed.
Pauschsteuer Minijob 2 auf 5 Prozent: Bill in first reading, reportedly dropped; not passed.
EU-Entgelttransparenzrichtlinie: No German implementing law yet (deadline 07.06.2026 missed); reporting only for employers with 100+ staff.
Arbeitszeitgesetz / Zeiterfassung: Only a ministry working draft, no cabinet decision.
Frühstart-Rente: Not promulgated yet; no employer duty.
Aktivrente: In force since 01.01.2026, not 2027.
Registrierkassenpflicht: Cabinet draft with planned start 01.01.2028; not passed.
GOZ-Reform, weitere BEMA-Änderungen 2027, Festzuschuss-Beträge 2027: No GOZ draft; no other BEMA decision for 2027; G-BA euro amounts for 2027 not yet published.
Fortbildungspflicht § 95d SGB V: No change with a 2027 date; the five-year periods are individual (use the CME tracker).
DSGVO-Verfahrensverordnung (EU) 2025/2518: Applies from 02.04.2027 but only to cross-border complaint procedures of supervisory authorities.
Schweiz: No officially sourced change for dental practices taking effect in 2027: AHV financing via VAT from 2028 at the earliest (vote 29.11.2026), new EPD law still in parliament, TARDOC does not concern dentists.
Österreich: ELGA/e-Befund für Zahnärzte: No dentist-specific 2027 date found; RIS could not be fetched.
What are the most important changes for dental practices in 2027?
For statutory billing: fixed subsidies for dentures fall to 50, 60 and 65 percent, filling the ePA (BEMA ePA1/ePA2) is no longer paid, and point values may rise by at most the wage-growth rate minus one percentage point in 2027 to 2029. For staff: the minimum wage rises to EUR 14.60, the mini-job limit to EUR 633 and the employer's flat-rate health contribution for mini-jobs from 13 percent to the general rate plus the average additional rate.
Do dental practices have to issue e-invoices from 2027?
Usually not. The 2027 duty only covers supplies to other businesses by companies with more than EUR 800,000 total turnover in the previous year. VAT-exempt treatment needs no invoice under this rule, invoices to patients are not B2B, and exempt treatment turnover does not count towards the threshold. A practice lab that works for other practices can be affected. Every practice must already be able to receive e-invoices.
Which denture subsidy applies if the treatment plan is approved in 2026?
The old rates. The law says that for all fixed subsidies approved before 1 January 2027 the previous version of § 55(1) and (2) SGB V continues to apply. What counts is the insurer's approval, not the start of treatment.
What does the EU AI Act mean for a dental practice?
After the 2026 amendment, high-risk duties apply from 2 December 2027 to AI systems listed in Annex III, such as AI used to screen job applicants, and from 2 August 2028 to AI in medical devices. Transparency duties, for example for website chatbots, have applied since 2 August 2026.
Why are some changes marked as planned?
Because they are not law yet: a draft ordinance waiting for the Bundesrat, or bills after their first reading in the Bundestag. We show their stage and the official source, and we will move them to the timeline once they are promulgated.
Sources checked on 28 October 2026. Not legal or tax advice; the linked legal texts, your KZV and chamber and your tax adviser prevail. · Publisher: Munich Dental Academy