Income Tax Reform: Cutting Red Tape Instead of Increasing the Tax Burden
On 7 September 2026, representatives from politics, academia and the business community met at the BDI to discuss the planned adjustment of the personal income tax schedule and the reforms needed to simplify corporate tax law. The discussion focused on the impact of the Income Tax Reform Act on unincorporated businesses and on ways to simplify tax procedures. It demonstrated that the announced Tax Simplification Act provides an opportunity to remove structural obstacles and improve the tax framework for investment while remaining largely revenue neutral.
Income Tax Reform
On July 1, 2026, the CDU/CSU-SPD coalition committee reached an agreement on an income tax reform designed primarily to provide tax relief for low- and middle-income earners and families. The total tax relief is expected to amount to approximately 10 billion euros per year, and the measures are to be implemented gradually in 2027 and 2028.
Thesaurierungsbegünstigung verbessern
Die Thesaurierungsbegünstigung wurde 2008 eingeführt, um Reinvestitionen bei Personenunternehmen im Vergleich zu Kapitalgesellschaften steuerlich nicht länger zu benachteiligen. Zwar wurden in den letzten Jahren einige gesetzgeberische Fehler beseitigt, es bestehen jedoch weiterhin formale Hürden und Benachteiligungen, die eine Inanspruchnahme für viele Unternehmen unattraktiv machen.