{"id":933,"date":"2026-08-05T09:32:12","date_gmt":"2026-08-05T09:32:12","guid":{"rendered":"https:\/\/www.altehoefer.com\/?page_id=933"},"modified":"2026-08-05T09:32:12","modified_gmt":"2026-08-05T09:32:12","slug":"income-tax-reform-expansion-of-the-wealth-tax","status":"publish","type":"page","link":"https:\/\/www.altehoefer.com\/en\/income-tax-reform-expansion-of-the-wealth-tax\/","title":{"rendered":"Income tax reform: Expansion of the &#8220;wealth tax&#8221;"},"content":{"rendered":"<p><strong>The coalition&#8217;s decisions on the &#8220;wealth tax&#8221; also affect companies. <\/strong><strong>\u00a0<\/strong><\/p>\n<p>The government coalition&#8217;s tax reforms are intended to provide ten billion euros in relief for low and middle incomes. To offset this, tax subsidies will be reduced and the &#8220;wealth tax&#8221; will be expanded and increased: For high-earning taxpayers, a tax rate of 45 percent will continue to apply from a taxable income of 250,000 euros, and a tax rate of 47 percent from a taxable income of 280,000 euros.<\/p>\n<p>By autumn of this year, proposals for simplifying tax returns are expected, such as an automatically pre-filled tax return and a requirement for tax offices to issue tax identification numbers to companies within four weeks. Further reform could occur in inheritance and gift tax law, as a ruling from the Federal Constitutional Court is expected later this year.<\/p>\n<p>The changes to the &#8220;wealth tax&#8221; have the following consequences: High-earning taxpayers who already pay the solidarity surcharge would face a top tax burden of up to 49.6 percent after the reform. If church tax and excess business tax are added, this figure will rise significantly above 50 percent.<\/p>\n<p>Businesses operating as sole proprietorships or partnerships, such as small self-employed individuals and tradespeople, can generally benefit from the relief measures. Medium-sized and larger family businesses, on the other hand, are affected by the offsetting financing measures.<\/p>\n<p><strong>For further questions regarding the wealth tax, please contact the experts at the Altehoefer tax firm for international tax consulting.<\/strong><\/p>\n<script>\nvar gform;gform||(document.addEventListener(\"gform_main_scripts_loaded\",function(){gform.scriptsLoaded=!0}),document.addEventListener(\"gform\/theme\/scripts_loaded\",function(){gform.themeScriptsLoaded=!0}),window.addEventListener(\"DOMContentLoaded\",function(){gform.domLoaded=!0}),gform={domLoaded:!1,scriptsLoaded:!1,themeScriptsLoaded:!1,isFormEditor:()=>\"function\"==typeof InitializeEditor,callIfLoaded:function(o){return!(!gform.domLoaded||!gform.scriptsLoaded||!gform.themeScriptsLoaded&&!gform.isFormEditor()||(gform.isFormEditor()&&console.warn(\"The use of gform.initializeOnLoaded() is deprecated in the form editor context and will be removed in Gravity Forms 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             <\/form>\n                        <\/div>\n","protected":false},"excerpt":{"rendered":"<p>The coalition&#8217;s decisions on the &#8220;wealth tax&#8221; also affect companies. \u00a0 The government coalition&#8217;s tax reforms are intended to provide ten billion euros in relief for low and middle incomes. To offset this, tax subsidies will be reduced and the &#8220;wealth tax&#8221; will be expanded and increased: For high-earning taxpayers, a tax rate of 45&#8230;<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-933","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"The coalition&#039;s decisions on the &quot;wealth tax&quot; also affect companies. The government coalition&#039;s tax reforms are intended to provide ten billion euros in relief for low and middle incomes. 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