Overview

• Germany’s Social Court in Karlsruhe (S 12 SB 3113/19) held that a GdB decision based solely on file reports without a medical expert exam was unlawful and ordered a new assessment.
• Under §44 SGB X, past GdB and merkzeichen rulings can be corrected retroactively when they were wrong at the time, while cash benefits are generally limited to four years back.
• A retroactive GdB can support tax advantages such as the disability allowance if the tax periods remain open, but many labor protections apply prospectively once the status is recognized at work.
• Workplace rights clarified for 2025 include dismissal protection for severely disabled and equalized employees after six months of service, additional leave only with GdB ≥ 50, and unlimited earnings for early old-age pensions since 2023.
• Employers with at least 20 positions must meet a 5% quota or pay a higher Ausgleichsabgabe, with monthly rates rising to €155/€275/€405/€815 per unfilled slot for the 2025 assessment year; Gleichstellung (often GdB 30/40) brings dismissal protection and possible subsidies but not extra vacation or special early-retirement rights.