Solidarity Surcharge in Germany

An additional tax on the income tax and corporation tax

In 1991, after the successful German reunification, the solidarity surcharge ("Solidaritätszuschlag") was a means of stabilizing the federal budget.


The main purpose of was to finance the immense financial burden in the years after reunification.  The solidarity surcharge is mainly payable as on income tax and corporation tax. 


Levy rate of the solidarity surcharge

After its introduction, the solidarity surcharge amounted to 7.5% of the income tax or corporation tax. In 1998 the percentage was reduced to 5.5%, which is still valid today. 


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