Klingbeil has indicated that high earners, particularly those with six-figure salaries, will be expected to contribute more to the tax system. Chancellor’s Office Chief Frei emphasized the goal of achieving substantial relief for as many taxpayers as possible. However, CDU representatives have expressed concerns regarding the feasibility of a revenue-neutral reform focused solely on redistribution. The financing of the proposed changes remains a contentious issue between the coalition partners, with Klingbeil previously stating that the aim is to relieve 95% of employees by several hundred euros annually.