That’s only for the exceptional 3-year path. After 5 years in the country the requirement is B1.
Great proposal (particularly for allowing dual citizenship) for those living in Germany for other reasons, but I doubt you’ll see a huge influx of new immigrants coming to Germany because of this.
5+ years on the ground (as a tax resident) isn’t worth it for most…
Yup. Although it’s actually quite popular with younger freelancers who don’t make enough to care about the high taxes 
But yeah maybe this should be a separate thread?