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Tax changes in the 2026 spending limits session – what companies should note

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The Government outlined several tax-related changes in the spring 2026 spending limits session. From a corporate perspective, the key points concern the corporate income tax rate, share-based incentive schemes, the donation deduction, and the tax credit for clean industry investments. The corporate income tax rate is intended to be reduced from 20% to 18% from…

Employer costs

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Changes in social cost 2026 2025 Pension insurance tot % 24,85 % 24,85 % Employee pension 7,30 % 7,15 / 8,65 % Employer pension 17,10 % 17,38 % Employee unemployment 0,89 % 0,59 % Employer unemployment, salaries under 2 509 500 € 0,31 % 0,20 % Employer unemployment, salaries over 2 509 500 € 1,23…