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GermanyDeutscher Steuerberaterverband e.V.

DStV says 2027 income-tax draft short-changes Mittelstand, demands full fix

DStV backs the draft's relief for families and middle incomes but says the tariff shift fails to offset bracket creep, top rates hit partnerships, and the §34a/§1a KStG overhaul must come in the autumn package.

By Taxxa AI OyPublished 30 October 2026

Tax

Industry: Across industries

Germany's draft Einkommensteuerreformgesetz 2027Dstv would raise allowancesBundesfinanzministerium and flatten the tariffDstv, but the Deutsche Steuerberaterverband (DStV) says it brings no simplificationDstv and leaves partnerships and Mittelstand firms worse offDstv Dstv. In its statement S 09/26Dstv of 21 October 2026Dstv, it backs relief for families and middle incomes but demands structural repairs to the cabinet draftDstv of 2 September 2026Bundesfinanzministerium.

The tariff would move in two stepsDstv: the Grundfreibetrag rises to 12,564 Euro of zu versteuerndes Einkommen for the 2027 assessment periodDstv and to 12,900 Euro from 2028Dstv Dstv, The DStV calls that shift too small to offset kalte ProgressionDstv, so pay rises that merely track inflation would still raise real burdens. It demands a full tariff-based offset of cold progressionDstv, an automatic inflation adjustmentDstv, and abolition of the SolidaritätszuschlagDstv.

At the top end the draft bites harder. The 45 percent Reichensteuer would already apply from 250,000 Euro of taxable incomeDstv; from 280,000 Euro a new 47 percent top rate would applyBundesfinanzministerium. Because many Mittelstand firms are Einzelunternehmen or Personengesellschaften taxed straight at the ownersDstv, the surcharge hits entrepreneurs tooDstv. The gap to incorporated firms widens as the Körperschaftsteuer rate falls in steps from 15 to 10 percentDstv from 2028 under the Investitionssofortprogramm. With the 5.5 percent Solidaritätszuschlag still levied in fullDstv, the DStV puts the combined burden at up to 49.59 percentDstv.

Payroll feels the draft in Sunday, holiday and night bonuses. Section 3b of the Einkommensteuergesetz exempts them up to a uniform 50 Euro hourly-wage baseDstv, but the draft raises the base only for Sunday and holiday workDstv. The DStV sees no gain in the split, expects costlier wage accounting, and urges uniform treatment of all three categoriesDstv.

The Arbeitnehmer-Pauschbetrag would rise from 1,230 to 1,430 EuroDstv. That helps only employees whose actual Werbungskosten sit below itDstv and removes neither itemised proof nor structural complexityDstv, the DStV notes; the bill's reasoning expects about 1.3 million taxpayers to stop filing Anlage NDstv. The association prefers the Arbeitstagepauschale proposed in summer 2024 by the Finance Ministry's expert commission on citizen-friendly income taxDstv, which would relieve employees, advisers and the administration more effectively.

A parallel change to the Sozialversicherungsentgeltverordnung would lift the 25 Euro threshold only for bonuses fixed in collective agreementsDstv. The DStV calls the distinction hard to justify on equality groundsDstv and expects costly checks on whether an agreement applies. Contribution freedom should follow the work done, with wage-tax and social-security rules in step.

On private disposals the DStV welcomes restraintDstv: the Bundesrat finance committee had proposed in BR-Drs. 507/1/26 to tax gains on property not owner-occupied even after the ten-year holding period in section 23 of the Einkommensteuergesetz, including property bought before any amendmentDstv. The association warns of impaired legitimate expectations and constitutional risksDstv, and welcomes that the Bundesrat plenary did not adopt the ideaDstv.

For the announced autumn package the DStV presses for a fundamental overhaul of the Thesaurierungsbegünstigung under section 34a of the EinkommensteuergesetzDstv and the Optionsmodell under section 1a of the KörperschaftsteuergesetzDstv, echoing the 2025 coalition pledge to improve both substantiallyDstv. The 2008-shaped relief serves only large partnershipsDstv: rigid withdrawal ordering pushes firms to strip reserves before opting in, and the reserve blocks reorganisations. The DStV welcomes the Bundesrat's call in the Jahressteuergesetz 2026 debate to extend the withdrawal window for the retention applicationDstv. Corporate-tax option uptake lags among small firms for similar reasons; the Wachstumschancengesetz fixes only begin the repairDstv. Legal basis: Regierungsentwurf eines Einkommensteuerreformgesetzes 2027 (cabinet draft of 2 September 2026) amending sections 3b, 9a and 32a EStGDstv; DStV-Stellungnahme S 09/26 with its positions on section 23 EStG and section 34a EStG; BR-Drs. 507/1/26 and 507/26(B).

Model 2027 client cases under the draft tariff and flag partnership and Mittelstand clients for a section 34a/section 1a KStG review once the autumn package arrives.

Sources

GermanyDeutscher Steuerberaterverband e.V.

DStV says 2027 income-tax draft short-changes Mittelstand, demands full fix

By Taxxa AI OyPublished 30 October 2026

Tax

Industry: Across industries

Model 2027 client cases under the draft tariff and flag partnership and Mittelstand clients for a section 34a/section 1a KStG review once the autumn package arrives.