As so often, there is probably no justice here either; some industries come off better, others end up empty-handed. Currently, the market is indeed very difficult to interpret since no one knows how sustainable the inflation development will be.
Personally, I do believe that we will have to deal with a sustained 3-5% inflation and I expect massive wage increases especially in large corporations. All unions calculate according to a similar principle: inflation compensation + productivity increase + revenue situation = negotiation situation.
Since companies, despite Corona, are mostly reporting record years (all major IT companies, car manufacturers, chemical industry and even some banks, etc.), the wage rounds next year and the year after will definitely be exciting!
Regardless, tax cuts across the board would of course be urgently necessary and much more important. Germany takes too much from the gross income, which leads to significant income losses especially for middle incomes and families.