AfD on finance and taxes

The AfD wants to give taxpayers major relief by scrapping several taxes entirely, including the property tax, inheritance and gift tax, and the solidarity surcharge. The CO2 levy and CO2 emissions trading are also to go. In the program's view, today's tax burden stifles the will to work.

The AfD wants to cut taxes a lot. The tax on land and buildings should go. The tax on inheritances should go too. The charge on CO2 should end. The AfD says taxes are too high today.

The property tax, inheritance and gift tax, all taxes on assets, the solidarity surcharge, bracket creep, the CO2 levy and CO2 emissions trading are to be abolished. The real estate transfer tax is to be waived for a first owner-occupied home. The basic income tax allowance and the savers' allowance are to rise, and family-based tax splitting is to be introduced. Electricity and energy taxes and business taxes are to fall; sole proprietors and small and mid-sized firms would be taxed only on profits they withdraw. The AfD rejects a global minimum tax and wants large digital corporations taxed under the market-country principle, meaning where they make their sales. Tax competition among municipalities is to be strengthened.

The AfD wants a debt-free Bavarian budget, fewer subsidies and penalties for wasting tax money. Payments to the EU are to fall as far as possible, and the EU-wide tendering requirement is to go. It rejects a climate dividend (Klimageld), climate protection contracts and subsidies under the Renewable Energy Sources Act (EEG).

The AfD wants Bavaria to take on no new debt. The state should hand out less money in subsidies. People who waste tax money should be punished. Bavaria should give less money to the EU. The AfD rejects money for climate programs.

The state of Bavaria is to forgo new borrowing and present its finances using double-entry bookkeeping. Municipalities would be required to switch from cash-based accounting to double-entry accounting so that debt and efficiency become easier to see. Bavarian revenue is to stay mainly in Bavaria, and EU fiscal transfers are to be cut as far as possible. The duty to tender contracts EU-wide is to be dropped or apply only above a much higher threshold; arms contracts are to go preferentially to domestic firms. The AfD rejects a climate dividend, state climate protection contracts and EEG subsidies, as well as "eco tokens" or a social points system.

The AfD wants to preserve cash without restrictions and anchor this in the Bavarian constitution. It cites the expected digitalization of payment methods and regards cash as an expression of freedom.

The AfD wants cash to stay. Everyone should be able to pay with cash without limits. This should be written in Bavaria's constitution. The AfD says cash means freedom.

Cash is to remain available to all citizens without restrictions. Because the AfD expects payment methods to go digital, it wants this protection fixed at the highest legal level. To that end, a commitment to cash is to be added to the state constitution.