First of all, congratulations to Germany on having a budget surplus! That is good money management. Secondly, yes, a small tax cut can be made as a goodwill gesture to return money to the people. But the rest should be invested in a way that it will fund future projects.
The German economy grew by 1.9 percent in 2016, the strongest rate in five years. Well I think Germany is leading in different qualities:
1)We respect each human beeing to its fullest. 2)Our law guarentees anybody to get enough food, education a roof over one's head and access to healthcare, no matter how rich or poor. 3)We dont like to be the greatest.. we just want to get things done in a proper way... 4)We want to be organised and deliver best quality as a general rule in everything we do. The vast majority of Germany's success is due to the structure of the creation of the EU and it's free trade zone.
Germany posted a budget surplus in 2016. Germans tend to be very fiscally conservative, less likely to spend than their Anglo-Saxon counterparts. Therefore, the German government should consider passing the budget surplus on to its citizens in the form of a tax cut. If the country continues to project budget surpluses then it can afford to cut taxes.
There is no guarantee that next year Germany won't be battling with a deficit. This is why taxes need to stay the same, so that they don't rise in the event of a deficit. The German people should pay the same taxes and contribute further to the surplus to ward of any potential pitfalls in the future.