It’s just a little tax reform, not a reform, but Federal Finance Minister Christian Lindner (FDP) still receives applause from business for his relief plans for companies.
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Economists, tax consultants and industry associations welcome the tax relief planned by the Federal Finance Minister by a total of 6 billion euros. But they also have more far-reaching ideas and demands.
Federal Finance Minister Christian Lindner (FDP) wants to relieve companies of 6 billion euros in order to promote climate protection and growth. The measures he intends to use to achieve this became known on Tuesday. Companies are to receive a bonus of up to 30 million euros for investments in climate protection and in energy and resource efficiency. In addition, the minister wants to promote research and development and make it easier to offset losses for tax purposes. From 2024 to 2027, companies should therefore be able to deduct losses from profits from later years indefinitely, so that they do not expire as quickly as before. The current limit for carrying forward losses is then to be expanded. What do scientists, tax consultants, associations and companies say about the measures?
Mark Fehr
Editor in Business.
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The F.A.Z. has asked around: The economist Dominika Langenmayr from the Catholic University of Eichstätt-Ingolstadt and her colleague Reinald Koch dealt with a simpler loss offsetting for companies in a report for the Federal Ministry of Economics in 2021 and is now pleased that their proposals in politics have found a hearing. She particularly welcomes the expansion of the loss carryback. “In crises, companies get money back from the state relatively quickly, but only if they actually make a loss and have a fundamentally functioning business model – i.e. were profitable in the past,” explains the economist.