Traffic light is planning a tax revolution: two tax classes are to be abolished. The higher earner would in future receive less net of the gross, while the partner with a lower salary would then receive more.

Spouses who both earn equally well and fall into tax class 4 are not affected by the change. The problem of mothers in particular working less or not at all for financial reasons was highlighted as a central challenge in the 2024 economic report. The introduction of up to two weeks of paid special leave for the second parent after the birth of the child, agreed in the 2021 coalition agreement, is also intended.