What do the parties in Bavaria say 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 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 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.

The CSU wants Bavaria to stick permanently to a balanced budget, take on no new debt and pay down existing debt. It rejects tax increases. The platform justifies this with preserving financial leeway for future generations.

The CSU wants no new debt for Bavaria. The state should only spend what it takes in. The CSU wants to pay back old debt. It says no to higher taxes.

To counter inflation and high energy prices, the CSU calls for cutting the electricity tax to the EU minimum and for low electricity prices for industry and mid-sized firms. It also wants to lower VAT on food and drinks and keep the reduced VAT rate for restaurants permanently.

The CSU wants electricity to cost less. The tax on electricity should drop sharply. The tax on food and drinks should also go down. Restaurants should keep their lower tax rate. The CSU wants to stop a tax on hotel stays.

The CSU wants to fully abolish the solidarity surcharge and bracket creep ("kalte Progression"). The commuter tax allowance would rise to 38 cents from the first kilometer. The platform justifies this by saying that effort must pay off.

The CSU wants to scrap the solidarity surcharge completely. That is an extra charge on top of income tax. Taxes should also stop rising quietly when prices rise. People who drive to work should be able to deduct more from their taxes.

The CSU wants higher exemptions and lower rates for the inheritance tax. In the future, the states would decide the level of the tax themselves. According to the platform, the tax burdens family businesses and disadvantages Bavaria because of high land prices.

The CSU wants heirs to pay less tax. Each state should set its own inheritance tax. The CSU says nobody should have to sell their parents' home to pay the tax.

The CSU considers the Länderfinanzausgleich (fiscal equalization among the states) unfair and is suing over it. In the future, transfers should only cover the core and mandatory tasks of recipient states. Bavarian tax money should mainly benefit people in Bavaria.

Rich states give money to poorer states in Germany. Bavaria pays a lot. The CSU thinks this is unfair and is going to court. The money should only pay for the basic duties of other states.

The Free Voters want €2,000 of monthly income to be tax-free. Pensions are no longer to be taxed at all, and company pensions are not to be burdened twice. The platform argues that the state profits from inflation while workers and retirees lose purchasing power.

The Free Voters want lower taxes on income. €2,000 a month should be tax-free. There should be no more tax on pensions. The party says: prices are rising and people have less money.

The Free Voters want to preserve cash and reject any caps on cash payments. The platform argues that cash means freedom and that restrictions do not fit a liberal society.

The Free Voters want to keep cash. They do not want a limit on cash payments. The party says that cash means freedom.

The Free Voters want Bavaria's state budget to stay balanced without new borrowing and want existing debt reduced. At the same time, a large share of the budget is to go to investment.

Bavaria should not spend more money than it takes in. The Free Voters want to pay back old debt. The state should still invest a lot of money.

The Free Voters want to lower taxes on work: €2,000 of monthly income would be tax-free, and bracket creep and the solidarity surcharge would be eliminated. The platform cites inflation and higher living costs as the reason.

The Free Voters want lower taxes on work. People should pay no income tax on up to €2,000 a month. The solidarity surcharge should end completely. The party says that life has become more expensive.

The Free Voters call for abolishing the tax on inheritances and gifts and want to prevent a return of the wealth tax. In addition, Bavaria should not introduce Grundsteuer C.

The Free Voters want to end the tax on inheritances. Gifts should not be taxed either. A tax on wealth should not come back.

The Free Voters want to lower the tax burden on companies from about 30 to 25 percent. In the platform's view, that rate would be internationally competitive.

Companies should pay less tax. Today the rate is about 30 percent. The Free Voters want 25 percent. This should help German companies compete with firms abroad.

The Free Voters want to make the reduced 7 percent VAT rate permanent for food and drinks in restaurants and extend it to staple foods. Energy and hairdressing services would also be taxed at a lower rate.

VAT in restaurants should stay at 7 percent for good. This should cover food and drinks. Staple foods, electricity, gas and haircuts should also be taxed less.

The Greens want to gear Bavaria's budget toward climate protection and run a sustainability check on major budget items. Subsidies they consider harmful to the climate and environment would end, for example for road building and regional airports.

The Greens want to use state money for climate protection. Every important expense gets checked. If it harms the climate, it is cut. This applies to new roads and small airports, for example.

The Greens want more state investment in climate-friendly transportation, education, digitalization and energy supply. Caps on investment that they consider harmful to the climate would be abolished. Borrowing by state-owned holdings would also be used.

The Greens want to put more money into schools, rail, internet and energy. Fixed limits on such spending would go. Companies owned by the state could also take out loans for this. The party says this helps future generations too.

The Greens want to give cities, towns and counties more money, largely without earmarks. Areas such as the courts, police, fire services and the public health service are also to be soundly funded.

The Greens want to give cities and towns more money. The towns should decide for themselves how to spend it. Police, fire services, courts and rescue services should also get enough money.

The Greens want Bavaria's property tax to depend on location and building value as well, and to introduce a Grundsteuer C (a tax on undeveloped building land) from 2025. At the federal level they back an inheritance tax reform that closes loopholes and spares owner-occupied homes.

The Greens want to change the property tax. This is a tax on land and houses. It should also depend on location and value. From 2025 there would be a special tax on empty building plots. The tax on inheritances should change too.

The Greens want to equip the tax authorities better so they can act effectively against tax evasion and financial crime. Vacant posts would be filled and new ones created.

Some people do not pay their taxes honestly. The Greens want to go after this more strongly. Tax offices would get more staff. There would also be more better-paid jobs.

The Greens want to merge the development institutions LfA and BayernLaBo into one development and transformation bank that finances climate-neutral investment. The state's assets would be put on a climate-neutral path.

Bavaria has two development banks. The Greens want to turn them into one bank. It would give money for climate-friendly projects. The state's own money would also be invested in a climate-friendly way.

The SPD wants to raise the municipalities' share of shared tax revenue from 12.75 to 15 percent. At the same time, there should be fewer grant programs and higher lump-sum investment payments so that cities and towns can decide more for themselves.

Cities and towns should get more money. Their share of certain taxes should rise from 12.75 to 15 percent. There should be fewer separate grant programs. Instead, towns get more money they can freely use for investments.

The SPD wants to abolish the Schuldenbremse (debt brake) at the federal level and in Bavaria and launch a decade of investment. In its view, a capable state is needed, and neglected investment amounts to hidden debt at the expense of future generations.

Today the state may take on only a little new debt. This rule is called the debt brake. The SPD wants to get rid of it. Then the state can put more money into schools, housing, buses and trains.

The SPD wants to keep the Gewerbesteuer (local trade tax) as a revenue source for municipalities and make it fairer. It wants to counter so-called trade tax havens with stricter audits and a higher minimum rate.

Companies pay a trade tax to their town. The SPD wants to keep this tax. Some towns attract companies with very low taxes. The SPD wants to make that harder and raise the lowest allowed tax rate.

The SPD wants to strengthen Bavaria's tax authorities in staffing and organization so that tax evasion and money laundering are detected more effectively. Vacant positions would be filled and the workforce substantially increased. The party also backs a national reporting requirement for tax arrangements and mandatory cash registers.

The SPD wants more staff in the tax offices. That way the state can find tax fraud more easily. Companies would have to report tax tricks. Shops would have to use a cash register.

The SPD wants to levy the wealth tax again and reform the inheritance tax so that very large fortunes contribute more to funding public tasks. Low and middle incomes would get relief, while the top five percent of earners would pay more. The party bases this on the ability-to-pay principle and on strengthening Bavaria's finances.

The SPD wants a tax on very large fortunes again. People who inherit very large fortunes would also pay more tax. People with low and middle incomes would pay less tax. People with very high incomes would pay more.