Germany: the 2027 income tax reform and the rent reform are not adopted
The 2027 income tax reform bill (BT-Drs. 21/8235): tax-free allowance EUR 12,564, 45% rate from EUR 250,000, a new 47% from EUR 280,000; it does not change the 26.375% rate or the 10 year rule; first reading on October 8, 2026, hearings on November 4, 2026. The rent reform (BT-Drs. 21/6807): a cap on index-linked rent above 3% a year, a separate furniture surcharge, temporary lets of up to 6 months; hearings on October 14, 2026, no vote date.
What this changes in the calculation
Nothing yet; once adopted, tax on rent will rise for high incomes.
- Source
- bundestag.de
- Status
- bill, not adopted
- Published