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The draft coalition agreement was published on November 24, 2021.
Under the title “Dare to make more progress”, the new coalition agreed on what it wants to achieve in the years 2021-2025 in the areas of modern state, social affairs, climate protection, families, foreign policy, home affairs and finances.
Tax policy plays an important role in the coalition agreement.

We have put together the most important planned measures for you based on the coalition agreement (draft):

Income tax  

  • The currently valid tax regulation of the home office for employees is to be extended until December 31, 2022 and evaluated. Employees can currently deduct EUR 5.00 per home office day and a maximum of EUR 600.00 per year for home office.
  • The savings lump sum for income from capital assets is to increase from currently EUR 801.00 to EUR 1,000.00 on 01.01.2023 or from EUR 1,602.00 to EUR 2,000.00 in the case of joint investments.
  • The training allowance is to be increased from EUR 924.00 to EUR 1,200.00.
  • The promotion of household-related services and tax-free employer subsidies for family and everyday support services is planned, which should improve the compatibility of work and family.
  • The new coalition wants to further develop family taxation, including by transferring the combination of tax classes III and V to the factor procedure of tax class IV, relieving single parents through tax credits, and tax incentives for care-related additional burdens after separation.
  • The tax-free care bonus is to be increased to EUR 3,000.00. Furthermore, there should be tax exemptions from surcharges in nursing professions.
  • The extended loss offsetting is to be extended until 2023 and the loss carry-back is to be extended to the two immediately preceding assessment periods.
  • The introduction of the full deduction of pension insurance contributions is to apply to the tax as early as 2023, instead of previously from 2025. Furthermore, full taxation of the pension is not to occur in 2040, but only in 2060. So far, the pension share has increased , which is taxed by 1 percent annually. This increase will therefore slow down to 0.5 percent per year from 2023.
  • The coalition would like to make employee equity participation more attractive, among other things by further increasing the tax-free amount.
Q value added tax

The import sales tax is to be further developed in order to achieve a level playing field in European competition.
To combat sales tax fraud, an electronic reporting system for the creation, checking and forwarding of invoices is to be introduced nationwide as soon as possible. The import sales tax is to be further developed in order to achieve a level playing field in European competition.
To combat sales tax fraud, an electronic reporting system for the creation, checking and forwarding of invoices is to be introduced nationwide as soon as possible.
The strengthening of inclusion companies through formal privileges in the VAT Act is also planned.

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