The SPD's proposed tax reform, aimed at reducing taxes for 95% of taxpayers while increasing them for the top 1%, has ignited a heated political debate in Germany.

SPD leader Saskia Esken defends the plan, arguing it will finance itself by redistributing the tax burden more equitably.

However, CDU leader Friedrich Merz criticizes the proposal as unrealistic, claiming it unfairly targets the middle class, which he describes as the "performance drivers" of society.

The SPD's strategy, seen by some as a campaign maneuver, has received backing from the German Trade Union Confederation, which supports the idea of a more active state investing in social infrastructure.

As the Bundestag election approaches, this tax reform proposal is shaping up to be a pivotal issue, with the SPD positioning it as a key element of their campaign.