95 Theses

The tax policy is a disaster. Nobody who is self-employed actually knows what tax burden will affect him or her and whether the declarations will stand up to scrutiny, since there are such different views on different tax situations and the tax authorities apply their own guidelines, which also do not always comply with the law but rather keep the most-favoured nation principle in mind.

Friedrich Merz’s scheme was plausible and clear even if it did not illuminate tax justice in every detail at the time. Based on this concept, the entire tax system should be reconsidered separately from the old system.

The aim of tax policy can only be to ensure that the strong share with the weak. It is up to the state to organise redistribution.

Taxes are far too high for middle income earners. Many see this as a punishment for their performance. The increase in tax rates starts too early and burdens lower incomes disproportionately.

However, due to the inflation rate and the development of purchasing power, not only the income limits but also the cost of living have shifted significantly over time to the extent that the set framework is no longer fit for purpose. All fixed tax rates are to be shifted upwards by EUR 15,000 on a linear basis to restore tax justice.

All depreciation options are to be abolished and the costs are also to be deducted in the year in which the actual payment is incurred. This is the only way to reflect economic reality and promote a climate that is conducive to investment.

The inflation rates communicated to the population in recent years are wrong. The desired result was achieved only by making unrealistic changes to the basket. People have a right to know the actual figures. For this purpose, 3 independent institutes may be commissioned to determine the actual inflation rate of the last 10 years. Using the average of these notices, the actual inflation rate of the past 10 years will then be published and public action and salary and pension adjustments will be made on this basis.