The coalition agreement between the CDU, CSU and SPD entitled "Responsibility for Germany" has been on the table since April 9, 2025. It is full of plans and some of them could noticeably change the conditions for start-ups, the self-employed and entrepreneurs. These include new tax plans for companies, a reduction in bureaucracy for start-ups and new regulations for the self-employed.
So it's a good time to take a closer look at what founders, freelancers and entrepreneurs will have to prepare for when the grand coalition comes to power.
In this article, you will find out what is in the coalition agreement, what is relevant for your entrepreneurial practice - and what may only sound good on paper.
Overview: What's in the coalition agreement
The coalition agreement contains a number of plans that could be important for the self-employed, start-ups and companies. Among other things, the focus is on reducing bureaucracy with a digital boost, tax relief for investments and company profits as well as new funding programs for innovation and sustainability. The topics of social security and dealing with self-employment arealso to be reorganized.
These are the most important points.
Bureaucracy reduction & digitalization
What is promised: The future government has big plans: In future, founders should be able to register their company digitally within 24 hours. A central digital citizen account is to be created to make it easier for companies, the self-employed and associations to process administrative services. At the same time, the coalition wants to reduce hurdles in approval procedures, shorten deadlines and replace administrative procedures with digital processes. The agreement also announces a new legislative package to reduce bureaucracy, as well as a central platform for business communication with authorities.
What this could mean in concrete terms: If these measures are implemented consistently, it could significantly speed up the start-up process - and above all reduce the daily administrative chaos for the self-employed and small businesses. Less paperwork, faster feedback, clearer processes: That would be real progress.
Assessment: The plans sound ambitious, but similar announcements have already been made in previous coalition agreements. The decisive factor is implementation. If the administration itself is not made digitally fit or the federal states and local authorities do not follow suit, many plans could get stuck in the administrative jungle again. Founders should therefore expect to take small steps.
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Social security & bogus self-employment
What is promised: In the coalition agreement, the future government announces that it will develop clear and legally secure criteria for differentiating between self-employment and bogus self-employment. The issue here is that many self-employed people and their clients are currently unsure whether a collaboration is legally considered genuine self-employment or bogus self-employment. The German Pension Insurance's status determination procedure is to be revised in future so that there are clear, comprehensible rules. The aim is to increase transparency and planning security for both freelancers and clients.
Social security for the self-employed is also to be improved. Among other things, more flexible access to statutory pension insurance and simplified contribution models are being discussed.
What this could mean in concrete terms: The current legal situation is a riskfor many solo self-employed people. The distinction between self-employment and bogus self-employment is often unclear, and even a single assignment can lead to legal problems in the worst case. Clear rules would create more security - also for companies that work with freelancers.
Simpler access to social insurance could also help to avoid precarious employment relationships, for example through mandatory but income-based pension insurance.
Assessment: The issue is a balancing act: on the one hand, there is the justified desire for security. On the other hand, there is the risk that new rules will make access to the market more difficult for the self-employed, for example if clients decide not to hire freelancers for fear of legal consequences. So far, it remains to be seen how specifically politicians intend to tackle the issue. For the self-employed, this means: take a close look as soon as draft legislation is on the table!
Are you solo self-employed and your tax return is due? Then our short guide to taxes and social security contributions for the solo self-employed is sure to be of interest to you.
Tax changes
What is promised:There is good newsfor companies that invest: Anyone investing in machinery, technology or other operating equipment between 2025 and 2027 will be able to immediately deduct 30 percent of the expenditure from tax in the first year. This so-called "declining balance depreciation" will make investments more attractive from a tax perspective, especially for smaller and young companies with high capital requirements.
From 2028, the government is also planning a gradual reduction in corporation tax by a total of five percentage points. This would provide relief for companies that want to generate and reinvest profits. Complex special tax regulations are also to be improved: For example, the option model, which allows partnerships to be taxed like corporations. And the so-called retention tax relief: Those who retain profits in the company instead of distributing them are to be taxed more favorably in the future.
What this could mean in concrete terms: If the plans are implemented as announced, growth-oriented start-ups and small companies in particular could be given noticeable financial leeway. Investments would receive tax incentives and the creation of reserves would be strengthened, reducing the tax burden in the event of success.
Assessment: The coalition agreement promises tax relief and incentives for entrepreneurial activity. However, it remains unclear when exactly and how binding the reduction in corporation tax will be, or whether it will be linked to conditions.
Funding programs & financing
What is promised: The coalition is planning targeted funding for start-ups, technology-driven companies and SMEs. The centerpiece is a new German fund with at least ten billion euros in federal funding, which is to grow to up to 100 billion euros via private co-investments - as growth capital primarily for scale-ups.
Existing programs such as the Future Fund and the WIN initiative are to be expanded and tailored more closely to the needs of start-ups. In addition, access to venture capital is to be made easier for investors by relaxing equity requirements.
What this could mean in concrete terms: For start-ups and scale-ups, this could mean more financial clout, especially in early phases or in capital-intensive areas such as AI, biotech or energy. There is a clear focus on key technologies and strategic future fields: Those who are active in these areas could have significantly better chances of receiving funding.
Assessment: The plans are ambitious, and the Germany Fund in particular could bring new dynamism to the German start-up landscape. However, the decisive factor will be how accessible and unbureaucratic these subsidies actually become. Many good ideas have failed in the past due to complicated application procedures or an excessive focus on certain sectors. Good ideas don't fail because of courage, but because of the speed of bureaucracy. If the new government understands this, something could really change here.
Do you have a business idea and want to find out more about funding opportunities? Then we have an article for you: These funding opportunities for your start-up you should know about.
Sustainability & climate policy
What is promised: The coalition is committed to the goal of climate neutrality by 2045 and wants to actively involve companies in this transformation process. Funding programs for climate-friendly technologies, tax incentives for investments in sustainability and greater involvement of companies in the expansion of renewable energies and the circular economy are planned.
The aim of specifically promoting green start-ups and sustainable business models is particularly emphasized - among other things through simplified access to public funding and better framework conditions for ecological innovations.
What this could mean in concrete terms: For start-ups that position themselves in the field of green tech, sustainable products or social innovation, this will create real opportunities: more funding, a growing market - and political backing.
But the pressure is also increasing for traditional companies to do business in a more climate-friendly way. Those who invest in energy-efficient processes or climate-neutral supply chains, for example, could benefit from subsidies in the coming years or at least have a regulatory advantage.
Assessment: Climate protection is also economic policy. However, concrete figures, deadlines and mechanisms are often still vague in the coalition agreement. It is to be expected that many of the measures will only be worked out in the course of the legislative period. The following therefore applies to entrepreneurs: sustainability is becoming a competitive factor. Those who act early will benefit: not only from subsidies, but also from growing customer demand and social acceptance.
Conclusion: Between new beginnings and a wait-and-see approach
The coalition agreement sends out clear signals: start-ups and the self-employed are to be relieved, innovation promoted and bureaucracy reduced. Many of the plans sound promising - such as faster start-ups, tax relief and a billion-euro fund for start-ups.
However, much is still vague. Anyone planning to set up or run a company today should keep a close eye on developments. After all, whether the grand coalition will really become a game changer for the German start-up culture will not be decided on paper, but in practice.
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