Changes for sole proprietorship /partnership

The self-employed deduction has been phasing out since 2020. From 2023, this is happening in an accelerated fashion. The plan is to gradually reduce the self-employed deduction by € 1.280 a year, to € 900 in 2027. In 2025, the maximum self-employed deduction was € 2.470, in 2026 this will be € 1.200. In 2026 the SME profit exemption will remain unchanged at 12,7%.