In a pre-release statement to ‘Bild am Sonntag’, Dittrich highlighted that many SMEs operate as personal enterprises where income tax also serves as corporate tax. He expressed concern that the proposed reforms, which suggest higher contributions from six-figure earners, would directly impact these key contributors to the economy. Dittrich advocates for a tax policy that incentivizes performance, arguing that increased burdens on responsible entrepreneurs could deter investment and growth.