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.

Zum Einkommenssteuerreformgesetz 2027 erklärt Holger Lösch, stellvertretender Hauptgeschäftsführer des BDI: „Kleinteilige Korrekturen schaffen nur minimale Entlastung – sind aber keine echte Tarifreform.“

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.

Tanja Gönner, BDI-Hauptgeschäftsführerin, zu den Ergebnissen des Koalitionsausschusses: „Positives Zeichen für den gemeinsamen Reformwillen und die Arbeitsfähigkeit der Koalition, aber kein kraftvoller Wachstumsimpuls.“

The two independent expert commissions, "Simplified Corporate Tax" and "Citizen-Oriented Income Tax", established by the Federal Ministry of Finance (BMF) submitted their reports in July 2024. Their comprehensive proposals identify options for specific structural reforms of tax law and are consistent with the BDI's positions in many respects.