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GermanyDeutscher Steuerberaterverband e.V.

DStV: draft 2027 income-tax reform breaks legal-form neutrality

Ahead of the 4 November finance-committee hearing, the advisers' association warns the planned 45%/47% top rates endanger legal-form neutrality, and backs keeping the ten-year property-gain window.

By Taxxa AI OyPublished 21 October 2026

Tax

Industry: Across industries

Germany's tax advisers have told parliament that the government's draft 2027 income-tax reform would break the promise of legal-form-neutral taxation. In its statement S 09/26 of 21 October 2026 on the Regierungsentwurf (BT-Drs. 21/8235)Dstv, issued ahead of the Finanzausschuss hearing on 4 November 2026, the Deutscher Steuerberaterverband (DStV) warns that the planned top-rate increases fall directly on sole traders and partnershipsDstv, which account for more than 70 percent of German businesses, while corporations see their rate cut step by step from 2028 under the separately enacted InvestitionssofortprogrammDstv.

The draft raises the Grundfreibetrag to 12,564 Euro of taxable income for the 2027 assessment periodDstv and 12,900 Euro for 2028Dstv and lifts the 42 percent threshold to 70,601 EuroDstv, but applies the 45 percent Reichensteuer from 250,000 EuroDstv and adds a new 47 percent rate from 280,000 EuroBundesfinanzministerium. The DStV says the shift does not even offset fiscal drag (kalte Progression)Dstv, demands a full adjustment reflecting the 7. Steuerprogressionsbericht and the 16. Existenzminimumbericht — preferably automatic — and repeats its call to abolish the Solidaritätszuschlag, noting top-bracket unincorporated businesses would otherwise face up to 49.59 percent including the full 5.5 percent surcharge.

For payroll practice the DStV rejects splitting Sunday, holiday and night-work bonusesDstv: raising the hourly Grundlohn ceiling to 75 Euro for Sunday and holiday bonuses while keeping 50 Euro for night workDstv forces separate tracking of jointly recorded supplements and is constitutionally doubtful under Article 3 of the Grundgesetz. The higher Arbeitnehmer-Pauschbetrag of 1,430 Euro, up from 1,230 EuroDstv, will not deliver the promised simplification eitherDstv, because Pflichtveranlagung cases under § 46 Abs. 2 EStG — multiple employments, tax-class combinations III/V or IV with factor, wage-replacement benefits or registered allowances — still require Anlage NDstv. The association instead backs the Arbeitstagepauschale proposed by the BMF expert commission “Bürgernahe Einkommensteuer”: a single working-day allowance merging commuting, home-office and study costs.

The parallel social-security change fares no better in the DStV's view: lifting the 25-Euro ceiling in § 1 of the Sozialversicherungsentgeltverordnung only for collectively agreed bonusesDstv differentiates by tariff coverage rather than by the work actually done, complicates payroll for non-bound employers and mixed workforces, and invites audit disputes with back-payment risks. Contribution freedom should follow objective criteria, with wage-tax and social-security treatment aligned as § 17 Abs. 1 Satz 2 SGB IV requires.

The association expressly welcomes the Bundesrat's refusalDstv (BR-Drs. 507/26(B)) to keep private real-estate disposals taxable even after the ten-year holding period in § 23 Abs. 1 Satz 1 Nr. 1 EStGDstv, calling that extension a systemic break that would force decades-long documentation and hit previously acquired property, and it endorses the Hessen and Nordrhein-Westfalen initiatives for a full fiscal-drag offset and better partnership taxation.

In a supplementary demand the DStV recalls the coalition agreement's pledge to substantially improve the Thesaurierungsbegünstigung under § 34a EStG and the corporation-tax option under § 1a KStG, arguing complexity keeps both instruments out of reach for small and mid-sized firms. It criticises the rigid withdrawal ordering that blocks old reserves, penalises crisis withdrawals with Nachversteuerung and obstructs restructurings — and asks to revive the recapture-free withdrawal amount once drafted for the Wachstumschancengesetz.

Legal basis: the Regierungsentwurf eines Einkommensteuerreformgesetzes 2027 (BT-Drs. 21/8235) with the Bundesrat statement (BR-Drs. 507/26(B))Dstv, amending §§ 3b, 9a and 32a EStG and § 1 SvEVDstv; the § 23, § 34a EStG and § 1a KStG points are DStV demands, not draft contentDstv.

Run the draft tariff figures for individual and partnership clients and check payroll setups against the planned split Sunday/holiday/night thresholds.

Sources