In the days when the Union is fine-tuning its election manifesto, business representatives closely follow every sentence made by the party leaders.

So they recently registered with relief that Armin Laschet seems determined to end the deadlock in tax policy.

“During the crisis, we did a lot to secure the company's liquidity.

It is absurd to withdraw liquidity through tax increases after the crisis, ”said the CDU chairman on the day of the German family business.

The Union's candidate for chancellor spoke on Friday about capping corporate taxes to 25 percent, expanding loss offsetting and better depreciation terms.

Manfred Schäfers

Business correspondent in Berlin.

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    Dietrich Creutzburg

    Business correspondent in Berlin.

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      Christian Geinitz

      Business correspondent in Berlin

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        Laschet gave an early indication of where the journey would go. The CDU and CSU are evidently pulling together in developing the election program - at least when it comes to relieving the burden on companies: CSU boss Markus Söder also named the 25 percent at the same event. In addition, both rejected a higher income tax. The wealth tax could not be revived with them either. Such statements were well received in the auditorium. "Germany has fallen far behind in tax competition," said Rainer Kirchdörfer, Chairman of the Family Businesses and Politics Foundation, the FAZ. "It is encouraging that the Union's candidate for chancellor sees the need for reform and wants to tackle things."

        Next Monday, the CDU and CSU want to present their joint election program.

        In addition to the announcements made by the chairpersons, there are also various draft papers in circulation - although it is not entirely clear which of the items are permanently reserved for the official version of the program at the end of the day.

        The employee lump sum is to increase to 1250 euros

        Some text modules come at least in the tone of clear announcements.

        For example on the subject of income tax: "We will gradually abolish the solidarity surcharge for everyone as quickly as possible." However, the Union had already decided to abolish the solos before the 2017 election.

        However, it did not prevail against the SPD.

        Other points on the subject of tax policy concern the employee lump sum, which, according to one of the papers, should rise to 1250 euros per year. A reform of the income tax rate is also being planned. They want to "stretch" this, they say. In addition, the amount at which the marginal tax rate of 42 percent is due should increase noticeably. ”This prevents even skilled workers with slightly above average earnings from being burdened by a high tax rate.

        In addition, as was the case four years ago, the papers contain a promise to supplement the spouse splitting with a “real family splitting”. "It raises the child allowance to the adult level," it says in an explanatory manner - and with a warning in square brackets: "financially effective". This note is added to a large number of points in the preliminary papers. This applies, for example, to the project to extend the Baukindergeld and to introduce new tax exemptions for real estate transfer tax (250,000 per adult plus 100,000 euros per child).

        At the same time, the CDU is planning a commitment to the debt brake.

        “It is our goal to give our children and grandchildren more room for maneuver, instead of burdening them with debts and thus burdens.” She not only rejects amendments to the Basic Law that are supposed to make it easier to borrow.

        The CDU also wants to return to balanced budgets “as soon as possible”.

        Clause on the subject of retirement

        It is unclear how this can be achieved without, in return, allowing social contributions to skyrocket well over 40 percent of gross wages. Because the large social insurance funds - pension, health and long-term care funds - are already facing sharply rising contribution rates and deficits. At the same time, the Union's social politicians want to further expand social benefits, while savings proposals are rare. Laschet himself has indicated that he does not want to talk about a higher retirement age in the election campaign.

        The drafts contain claused statements on the subject of pensions: An “old-age pension advisory board” should in future set so-called holding lines for the contribution rate and the pace of pension increases.

        A commission commissioned by the government recommended it in 2020.

        According to their report, the new advisory board should also submit a proposal for the further development of the age limit in 2026.

        However, precisely this aspect is not mentioned in the text modules on the planned social policy of the Union.

        On the other hand, Laschet openly opposed CSU demands at the weekend to increase the mother's pension again.

        It had already been expanded in 2014 and 2018 - at a total cost of around 10 billion euros per year.

        "Incentives instead of bans"

        According to the drafts, the Union wants to reconcile economy and ecology. Climate protection should not overburden consumers and businesses. In contrast to the Greens, one relies on “incentives instead of bans”. The Union is committed to CO-2 neutrality by 2045. It is important to integrate national emissions trading into the European one and to extend it to transport and buildings. In the long term, there must be global trade. The CO-2 tax will be used to abolish the EEG surcharge and to lower the electricity tax.

        So that production does not migrate, there should be a CO-2 border adjustment in Europe. It is also important to use the possibilities of CO-2 storage. Investments in climate protection and energy efficiency should be tax-relieved and more subsidized. The Union wants to expand eco-energies more quickly, for example by designating priority areas on roads. In addition to e-cars, synthetic fuels are used in heavy goods traffic. In future there will be charging stations in all new commercial and public buildings. In long-distance transport, fast chargers should be reachable within ten minutes.