Berlin The coming year will be expensive for citizens and businesses. According to the prediction of the Working Group on Tax Estimates, the tax authorities will demand around 776 billion euros in 2021, which is 38 billion euros more in taxes than in the year ending. In purely arithmetical terms, each citizen has to earn an additional 460 euros for the tax authorities.
Real tax increases are not planned. However, many of the special rules issued in connection with the corona pandemic will gradually expire in 2021. At the beginning of the year, sales tax rises to the normal level again, the standard rate increases from 16 to 19 percent and the reduced rate rises again from five to seven percent.
In addition, meals in restaurants in the middle of the year are charged at the full instead of the reduced rate. Furthermore, there are no simplifications for requests for deferral and the reduction of advance payments as well as the waiver of late payment penalties.
In the opinion of the tax authorities, the strongest tax increase in 2021 is not at all – and is therefore left out of the tax estimate. From the New Year, CO2 emissions will have a price, which will make energy, such as petrol, gas and heating oil, noticeably more expensive for consumers.
However, the federal government records this actual CO2 tax as “income from the sale of movable property”, namely the pollution certificates. In order to relieve commuters of these additional costs, the commuter allowance will increase from 30 to 35 cents from January 21st kilometer onwards.
Low-wage earners receive a “mobility bonus”, which ensures that those low-wage earners who do not pay income tax and are therefore not relieved by the commuter allowance also benefit. And those who do not commute to work should be able to claim five euros in advertising costs per day in their home office.
Tax law changes are tough
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