Unlike Germany, most industrialized nations are responding to international tax competition by cutting taxes and improving investment conditions for businesses. To avoid falling behind, the federal government must act urgently. In particular, it is necessary to reduce the tax burden on businesses, modernize income taxation, and reform the trade tax.

Industry Spotlight: Unternehmensteuern

Deutschland ist ein Hochsteuerland. Die geplanten Senkungen der Unternehmensteuern kommen zu spät, um der Wirtschaft jetzt den nötigen Schub zu geben. Damit Unternehmen entlastet werden, braucht es vor allem weniger Bürokratie und eine schnelle Digitalisierung. Außerdem darf die Erbschaftsteuer nicht dazu führen, dass Familienunternehmen in Gefahr geraten oder Arbeitsplätze in Deutschland verloren gehen.

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In­dus­try Spot­light: Cor­po­rate Tax­a­tion: Key Facts and In­dus­try Rec­om­men­da­tions at a Glance

Germany has one of the highest corporate tax burdens internationally. At the same time, companies face complex procedures, extensive documentation requirements and insufficient digitalization. The updated “Industry Spotlight: Corporate Taxation” brings together the industry’s key tax policy recommendations and complements them with data-driven insights into core industrial sectors.

Pro­pos­als for Re­form­ing Cor­po­rate Tax Law

Attractive tax conditions are a key factor in Germany's appeal as a business location. These include not only the level of the tax burden but also a modern corporate tax system. To date, however, the German corporate tax system has created numerous obstacles for German companies. As a result, important, common, and economically necessary business activities are hindered. These include corporate restructurings, investments, and the financing of such investments.

BMF Ex­pert Com­mis­sions Call for Fun­da­men­tal Tax Struc­ture Re­forms

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.

Wach­s­tum­schan­cenge­setz und Min­dest­s­teuer

Tanja Gönner, BDI-Hauptgeschäftsführerin, äußert sich zum Wachstumschancengesetz und zur Umsetzung der Mindeststeuer in Deutschland. Das Wachstumschancengesetz ist in der jetzt vom Bundeskabinett behandelten Fassung angesichts der sich abschwächenden Konjunktur nur halbherzig und nicht ausreichend.

Contact

Alessia Cappelletti

Senior Manager Law and Tax
BDI e.V.

Nadine Fetzer

Senior Representative Law and Tax
Personalfoto Nadine Fetzer

Phillip Frenzel

Senior Manager Law and Tax
Federation of German Industries

Tobias Kohlstruck

Expert Law and Tax
Federation of German Industries

Ellen Leroy

Senior Representative Law and Tax
Federation of German Industries

Annette Selter

Senior Expert Law and Tax
Federation of German Industries
Annette Selter

Julian Winkler

Expert Law and Tax

Dr. Monika Wünnemann

Co-Director Law and Tax
Federation of German Industries