PKV Switch Deadline December 31, 2026: Income Threshold Jumps in 2027
High earners have until year-end to switch to private health insurance under the lower 2026 income threshold; from January 2027, the earnings bar rises permanently, making PKV harder to access.
Foreign residents and high earners in Germany face a critical health insurance decision point as 2026 closes. To switch from GKV to PKV with an effective date of December 1, 2026, you must cancel your GKV membership by September 30, 2026 at the latest—and that window is now very tight or closed depending on your current status.
The Two-Threshold System for 2027
Anyone who starts PKV coverage by December 31, 2026 only needs to meet the regular threshold (approximately €81,000 per year), while those starting from January 1, 2027 face the higher extraordinary threshold of approximately €84,600. This dual-threshold system is built into the 2027 GKV reform and means that salaries rise, but the PKV income bar jumps faster, making private insurance increasingly inaccessible for those just above the 2026 line.
Why This Matters
Final figures for 2027, in particular the contribution assessment ceiling (BBG) and the annual earnings threshold (JAEG), will be set by statutory order in autumn 2026. The €84,600 threshold is not final but reflects current government projections. Employed people receive the same employer contribution toward private insurance as GKV members—capped at half the maximum GKV contribution (2026: up to €648.10 per month), meaning the employer subsidy is fixed while private premiums depend on age and health status.
Action Required for Expats
If you are self-employed, a freelancer, or an employee earning between €77,400 (2026 threshold) and €84,600, this window is your last realistic chance to qualify for PKV at the lower rate. Once 2027 begins, the higher threshold will apply indefinitely. Consult a German insurance broker immediately—most charge no fee for advice. New private insurers may request proof of 3–6 months' income before approval, so paperwork should be in order now. If you miss the deadline, you remain in GKV until you hit the higher 2027 threshold.
Sources
Independent app, not a government. General information, not advice. The official source:
