Understanding NACE Codes in Germany

The Commission Delegated Regulation (EU) 2023/137 introduces the updated NACE Rev. 2.1 classification system, modernising how economic activities are categorised across the EU. For German companies, this is primarily an administrative change affecting statistical reporting rather than corporate or legal compliance.

This article explains what has changed, why it matters, and how companies can stay aligned with the new framework.

What has changed under regulation (EU) 2023/137?

The NACE system (Nomenclature des Activités Économiques dans la Communauté Européenne) serves as the EU standard for classifying economic activities. The previous version, NACE Rev. 2, had been in use since 2008. However, the rise of digital services, environmental technologies, and new economic sectors prompted the Commission to revise it.

The Delegated Regulation (EU) 2023/137 replaces Annex I of Regulation (EC) No 1893/2006 with an updated structure reflecting today’s economy. It takes effect from 1 January 2025, when EU Member States will begin using the revised classification for data submissions to Eurostat.

This means Germany’s national statistical system will gradually shift to NACE Rev. 2.1, ensuring consistency across the EU’s economic data collections.

Does it require legal or corporate changes?

From a German law perspective, this update does not require amendments to:

• the Articles of Association;
• commercial register entries; or
• business licences.

The Regulation focuses purely on statistical data harmonisation and does not impose new compliance obligations on private companies. There is no statutory deadline mandating companies in Germany to change their existing activity codes.

Nevertheless, companies in regulated industries, such as financial services, healthcare, energy, or transportation, should monitor updates from their supervisory authorities. These regulators may gradually adopt the new classification system for licensing or reporting purposes.

Why companies should still pay attention?

Even though this is not a legal filing requirement, it is relevant for ongoing corporate governance and reporting accuracy. Business activity classifications are used in tax, VAT, and social-insurance systems. Inaccurate or outdated codes can cause discrepancies in official records once the new system is implemented.

In addition, consistency across documents helps avoid administrative delays when submitting reports or responding to official surveys. Maintaining alignment between a company’s actual operations and its registered activity is therefore considered good compliance practice.

How companies can prepare?

While no immediate action is required, companies can take several practical steps to stay ready:

• Review registered activities: Verify that your entity’s listed activities accurately describe its current operations.
• Check internal systems: Ensure internal registers, ERP systems, and compliance tools can reflect the updated codes when authorities start using them.
• Monitor regulatory updates: Keep an eye on publications from Destatis (Federal Statistical Office) or sector regulators, as they may announce sector-specific guidance.
• Maintain documentation: Record internal checks performed, including mapping between the old and new classifications.

These actions will ensure your entity remains aligned when the revised system becomes fully operational across EU and German databases.

When did the change take effect?

The Delegated Regulation (EU) 2023/137 has already entered into force and applies to data transmissions to the European Commission (Eurostat) relating to reference periods starting 1 January 2025.

This means the updated NACE Rev. 2.1 classification system is now formally in effect at the EU level. The German authorities are applying it progressively across national statistical systems and administrative registers throughout 2025.

Companies are not required to submit new filings, but they should now ensure that their activity descriptions and internal records remain consistent with the updated classification used by Destatis (Federal Statistical Office) and other administrative bodies.

What’s next?

Monitoring NACE implementation in Germany requires awareness and readiness. For insights into similar processes across Europe, explore our recent article on NACE Code Updates in Cyprus for 2025 Compliance.

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• Request a Demo – See Klea’s director change management in action.
• Start a Trial – Experience how automation simplifies filings and reduces administrative risk.
• Talk to Our Experts – Get expert advice tailored to your company’s legal structure.

Company secretarial software solutions are crucial for organisations aiming to maintain structured governance, consistent compliance, and accurate records. With Klea, companies can ensure that every director change is executed efficiently, transparently, and risk-free.

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