26.03.2025 - "Today's court decision offers legal clarity, though political issues remain unresolved. Businesses urgently need clarity. Since the partial abolition of the "Solidaritätszuschlag" in 2021, companies have shouldered an annual burden of approximately 13 billion euros—hundreds of thousands of sole proprietorships and corporations among them. The current crises already weigh heavily on businesses, with the combination of high tax burdens and elevated energy costs presenting severe challenges. The new government should implement structural tax reliefs for businesses, targeting a reduction in corporate taxes to approximately 25 percent. This would enable businesses to invest more.

The full abolition of the "Solidaritätszuschlag" would be a significant signal for tangible relief for businesses. By entirely eliminating the surcharge, the new government could mark the beginning of a comprehensive corporate tax reform. This decision lies solely within the federal government's authority, as revenue from the surcharge flows exclusively into the federal budget, requiring no approval from the states."