The SPD, the Greens and the Left Party also want to relieve small and medium incomes, but no party is as radical as the FDP. Instead of the belly of small and medium-sized businesses, through which the tax burden of the broad middle class rises particularly quickly with every additional euro, the so-called “opportunity tariff” is to be introduced in three steps between 2022 and 2024. According to the party's plans, the top tax rate will only take effect from an income of 90,000 euros. The draft refers to the fact that taxpayers who receive 1.4 times the average gross salary of all employees in Germany are now entitled to part of their income Income pay the top tax rate. In 1965 this value was still 18 times as high. An average earner should not almost pay the highest tax rate. What that means in euros for the citizens, first calculations by the tax experts of the Institut der deutschen Wirtschaft (IW) show for WELT.