{
  "id": 11917465,
  "title": "Steuerreform: „Herbstpaket“: Bund und Länder planen Steuervereinfachungen für Unternehmen",
  "url": "https://urgent.news/2026/10/04/steuerreform-herbstpaket-bund-und-lander-planen-steuervereinfachungen",
  "topic": "finance",
  "section": "Finance & Markets",
  "published": "2026-10-04T11:33:34.000Z",
  "source": {
    "name": "Handelsblatt",
    "slug": "handelsblatt",
    "url": "https://www.handelsblatt.com/politik/deutschland/steuerreform-bund-und-laender-planen-steuervereinfachungen-fuer-unternehmen/100258887.html"
  },
  "original_language": "de",
  "account": "In a move to streamline tax procedures for businesses, Finance Minister Lars Klingbeil and his counterparts from the federal states are working on legislative changes, aiming to finalize a \"Herbstpaket\" (Autumn package) within the coming weeks. The proposed package, discussed within the Bundesfinanzministerium, includes eight simplifications that could benefit both the federal government and the states.\n\nOne of the central elements of the reform is the simplification of the \"Options model,\" which enables partnership companies to pay corporation tax in the future. This instrument, in place since 2022, has seen limited adoption. The simplification aims to make it \"practical,\" according to the NRW-Finanzministerium's Eckpunktpapier. Specifically, the requirement to transfer \"special company assets,\" such as real estate or shares owned personally but used for business, to the company will be eliminated. This provision is considered a significant disadvantage of the current Options model by many business owners. It grants partnership companies the opportunity to benefit from the corporation tax reduction without incurring substantial disadvantages.\n\nDespite no planned relief in income tax, the coalition government has decided to gradually reduce the corporation tax from 15% to 10% over the next five years. In contrast, the income tax is not set to receive a comparable relief. On the contrary, the union and SPD have agreed to extend and increase the top tax bracket of income tax, which also affects partnership companies. The current rate of 45% will apply starting from annual earnings of 250,000 euros, with the new rate of 47% kicking in at 280,000 euros.\n\nTo mitigate unequal treatment, there are already two instruments in place. Profits that remain within the business and are reinvested can be favored, and the Options model can be utilized. The union and SPD had previously agreed to make the Options model more practical, and this reform is now part of the simplified package. The state's Gewerbesteuer (business tax) will also be simplified, as Bremen's Finance Minister Marcus Optendrenk suggests aligning the bases for both business and corporation taxes. This would eliminate the need for businesses to calculate both taxes separately, saving time and money. The paper also includes measures concerning international tax law, stating that the package will adhere to the European minimum standard in areas such as the Anti-Tax Haven Act, without exceeding it. The package focuses on \"structural reforms with manageable revenue impacts,\" ensuring that no significant additional funds will be required from taxpayers. Consequently, the proposals are expected to be well-received by the Bundesfinanzministerium.",
  "summary": "Noch im Herbst wollen sich das Bundesfinanzministerium und die Länder auf Steuererleichterungen für die Wirtschaft einigen. NRW-Finanzminister Optendrenk macht acht konkrete Vorschläge.",
  "key_points": [
    "Bund and states plan Autumn package to simplify taxes for businesses",
    "Simplification of Options model aims to make partnership tax payment practical",
    "Corporation tax to gradually reduce from 15% to 10% over five years"
  ],
  "editors_take": null,
  "illustration": null,
  "coverage": {
    "outlets": 1,
    "also_reported_by": []
  },
  "ai_generated": true,
  "disclaimer": "Summaries, key points and the editor’s take are written by software from other outlets’ reporting and may contain errors — always check the linked original."
}