Gastkommentar: Es ist Zeit für den großen Wurf bei den Unternehmensteuern
Deutschland braucht ein Steuerrecht, das unternehmerische Risiken berücksichtigt und Investitionen nicht ausbremst, meinen Johanna Hey und Matthias Hiller. Neun Änderungen sind dafür nötig.
Just over two months after Friedrich Merz was elected Chancellor, a tax incentive package for investment was approved, followed by the Location Promotion Act. The German government has thus set investment incentives and improved financing opportunities; the corporate income tax will be reduced from 2028. These were necessary steps, but there is still a need for reform in corporate taxation.
The problems of the German economy run deep. Businesses suffer from bureaucracy and regulation, high costs, and international competition. At the same time, they are expected to invest, create jobs, generate innovations, and thus earn the basis for our prosperity and social security systems. For this, they need a tax law that is competitive, simple, and predictable.
The final report of the Commission "Simplified Corporate Tax", initiated by the Federal Ministry of Finance in 2024, provides recommendations. Now it is important to set priorities. First, tax incentives for investments should be better taken into account. Expenses for digitalization, artificial intelligence, automation, and cybersecurity should be immediately deductible. The degressive depreciation could also be maintained.
Written by urgent.news from Handelsblatt's reporting — not their text. Machine-written — may contain errors; check the original before relying on it.
