Tax & budget
The statement in the quiz
Germany should cut corporate taxes.
Background
The overall tax burden on companies in Germany is about 30%, which is high among industrialised countries. A law passed in 2025 cuts corporation tax by one percentage point a year from 2028, bringing the overall burden to about 25% by 2032.
Sources for the background: tagesschau: Investment booster package (July 2025)
ForLeaning forNeutral / mixedLeaning againstAgainstNot in manifesto
Wants to cut the tax burden on companies to no more than 25%.
From the manifesto „Unser Ziel ist eine attraktive Unternehmensbesteuerung von maximal 25 Prozent auf einbehaltene Gewinne“Source: CDU/CSU manifesto for the 2025 federal election, PDF page 16
Wants corporate taxes cut to an internationally competitive level.
From the manifesto „Senkung der Unternehmenssteuern auf ein international konkurrenzfähiges Niveau“Source: AfD manifesto for the 2025 federal election, PDF page 15
Rejects across-the-board tax cuts and wants targeted incentives for investment in Germany.
From the manifesto „aber nicht durch pauschale Steuersenkungen für alle, sondern mit gezielten Anreizen für Investitionen in Deutschland“Source: SPD manifesto for the 2025 federal election, PDF page 8
Since the election: In government, it agreed in 2025 to cut corporation tax every year from 2028.
Does not propose lower tax rates; suggests a 10% investment grant limited to five years.
From the manifesto „eine auf fünf Jahre befristete, unbürokratische Investitionsprämie von 10 Prozent für alle Unternehmen“Source: Greens manifesto for the 2025 federal election, PDF page 18
Wants corporation tax raised to 25%.
From the manifesto „Wir fordern, dass die Körperschaftsteuer auf 25 Prozent erhöht wird.“Source: Die Linke manifesto for the 2025 federal election, PDF page 12
Wants large corporations to carry the same tax burden as small and medium-sized firms.
From the manifesto „dass Konzerne für ihre Aktivitäten in Deutschland steuerlich ebenso hoch belastet werden wie mittelständische Betriebe“Source: BSW manifesto for the 2025 federal election, PDF page 14
Wants the tax burden on companies below 25% and the solidarity surcharge (Solidaritätszuschlag) abolished completely.
From the manifesto „Wir fordern die Absenkung der Unternehmenssteuerbelastung auf unter 25 Prozent.“Source: FDP manifesto for the 2025 federal election, PDF page 15
Positions are coded on five steps: for, leaning for, neutral or mixed, leaning against, against. A party whose manifesto says nothing on the statement is marked “not in manifesto”, and the quiz leaves the statement out of that party’s score. The coding method and its checks are on the method page.
This is one of the statements in the German Party Spectrum Quiz. The whole quiz takes about five minutes and shows how your views split across the seven parties, plus your place on an economic and social map. No sign-up, and we never ask who you are.
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Manifesto coding and background checked: 27 September 2026 Update log