The main point they are making is that open source software is creating public good/value and needs to be recognized as a civic service. The problem I have with it is that in the majority of cases it doesn't create any value at all, there are plenty of open source projects that are not illegal but net harmful for public interest. Knowing how Germans usually distinguish good from evil (paperwork/bureaucracy/official review and certifications), this will likely end up with yet another verse of Vogon poetry one would need to engage with to get a tax break. The recipients of benefits will likely be those who will go for the trouble of proving that they are "good open source". It is highly likely that actual net benefactors of society will not condescend to do this paperwork and. end up not getting the proposed benefits.