The FDP wants to reduce the tax burden on taxes and social security contributions from 41.4 now to below 40 percent. Today, the tax burden on small and medium incomes is increasing very quickly. Therefore, this so-called “middle-class belly” must be completely eliminated in the tax rate in three steps from 2022 to 2024. The highest tax rate may only apply from an income of 90,000 euros. The rate should be adjusted regularly so that the state does not automatically benefit from every wage increase. The solidarity surcharge will be completely abolished. For working in the home office, there should be an increased flat rate for advertising costs. The savings allowance will be increased significantly. The tax burden for companies will be reduced to approximately 25 percent.
The FDP is based on new technologies for climate protection
Competition and innovations must enable effective climate protection. For the liberals, the central element in limiting CO-2 emissions is EU emissions trading, which should be extended as soon as possible to all areas of life – such as the transport sector – and regions. Politicians prescribe how much CO-2 may be emitted per year. This requires certificates, of which there are fewer every year. So the price goes up. The FDP is strongly committed to the goal of the Paris Agreement to limit global warming to a maximum of 2, if possible 1.5 degrees. Electricity must become cheaper. Renewable energy sources must be fully competitive and funding under the Renewable Energy Sources Act (EEC) must be discontinued. In addition to electricity, hydrogen is being built up as the second pillar of a future energy system.
The FDP is against a rental ceiling
The FDP wants to create more incentives to build against the rising rents in the cities. The liberals reject expropriations of housing companies and rent brakes and rent limits are abolished. Citizens should be relieved when buying homes for sale. To this end, there will be a tax exemption of up to 500,000 euros for natural persons. Building permits must be accelerated and expensive building standards abolished.
Invest one percent of the VAT in education
In order to better equip the education system, the federal and state governments should conclude a state treaty. According to the proposal of the FDP, the aim is to invest one percent of the existing VAT income in education. This should generate an additional investment of 2.5 billion euros. The FDP wants national final exams for the final diploma of secondary education and the high school diploma. The Basic Law needs to be changed so that the federal and state governments can work together on education policy. Schools must be free to decide how to use their own financial budget, this also applies to staff selection. For personal further training, the FDP wants to introduce a “Midlife-BaföG” of a maximum of 1000 euros per year.
Pension must be flexible
FDP wants to make the retirement time more flexible. Those who want to retire earlier should be able to do so – with a lower pension. Those who want to work longer will be rewarded with a higher pension. This should apply to all people who are at least 60 years old and have at least the level of basic security with all pension entitlements. Additional income limits will be abolished. In addition to the statutory pension, the FDP wants to introduce a “statutory share pension” as a second pillar. A small portion of the gross income, two percent in the design, is invested in a “long-term, opportunity-oriented and funded pension plan”, which is managed independently as a fund.
These are just a few of the salient points of a comprehensive election program that encompasses many other requirements, including lowering the voting age in federal elections to 16, switching from all common civilian administrative procedures to digital contact, and controlled release of citizens. cannabis.