Difficult to answer but personally I´d say no.

The CDU (and CSU in Bavaria) have seen what happened to the SPD after Schroeder´s reforms. And they know the same could happen to them if they initiate massive social spending cuts. I´m not sure they´re willing to risk that.

What I would expect:

• Some small "cosmetic" tax cuts sometime in 2010/11
  
• A promise to cut taxes further as soon as the situation (economy, budget) allows

Basically a "yes we want to cut taxes but right now the budget situation doesn´t allow it".