After the investment stimulus comes tax reform. The reduction in corporate and income taxes announced in the coalition agreement, as well as the legal-form-neutral alignment of both tax systems, are intended to strengthen the competitiveness of small and medium-sized enterprises. At the same time, small and medium-sized enterprises (SMEs) are facing rising social security contributions, which could offset any potential relief elsewhere. Together, we will examine the long-term trends in the tax and social security burden and discuss practical solutions for SMEs.