Overview
- Ifo surveyed 1,705 companies, including 1,358 family firms, between September 8 and October 17 for the Stiftung Familienunternehmen.
- 83% cite taxes and social charges on labor as a strong or very strong burden, 72% point to the municipal trade tax, and 68% to energy taxes and fees.
- Roughly 70% of respondents prioritize an income-tax cut, with electricity-tax relief next, ahead of accelerating the planned corporate-tax reduction.
- Ifo economists recommend lowering mid‑range income tax, cutting the electricity tax for all firms, and reducing the corporate tax rate.
- The government’s 2025 tax law provides special depreciation and a phased corporate‑tax cut from 15% starting in 2028 toward 10% by 2032, which critics say is too gradual and could be blunted by rising social contributions and local charges.