Merz-CDU: Spitzensteuersatz-Entlastung, Ende telefonischer Krankschreibung – das bedeuten die Pläne 23.02.2026

The CDU party congress in Stuttgart passed several significant resolutions impacting employees and businesses, though not all are guaranteed to become law due to potential SPD opposition. Key decisions include raising the threshold for the 42% top income tax rate from approximately €70,000 to €80,000, a move primarily benefiting high earners, as calculated by DIW expert Stefan Bach. The party also resolved to "organize part-time claims," aiming to curb "lifestyle part-time" work for those without care obligations who could work full-time, potentially making it harder for individuals to rely on state benefits. Furthermore, the CDU voted to abolish the current five-day telephone sick note policy, a measure introduced during the pandemic, despite its limited impact on overall sick leave rates. The Young Union also secured a win with a resolution to reform parental allowance, advocating for increased basic amounts and the reversal of the 2023 income limit reduction.














