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What "amazing things" are you referring to?

I am not too familiar with the matter, only aware that self-employed people often generously use deductions and a company car to ease tax burden.

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It opened up plenty of loopholes to avoid taxes and quit social systems, starting from healthcare, pensions etc. to all those little extras that allow you a tax avoiding setup which is impossible for regular employees. It also incentivizes ridiculous consumption, like the company car tax you mentioned but also to “just buy anything for 100k just to maximize cost”. It also doesn’t really incentivize RND but to wait for the next “RND tax program” any future government might be setting up. No shit that German companies are so bad with innovation (plus they’re usually lead by MBAs and lawyers who frequently have no clue).

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