Solidarity surcharge (Solidaritätszuschlag)
Solidarity surcharge
The solidarity surcharge (Solidaritätszuschlag) is levied as a sup-
plement to income and corporate income tax; currently it is at a
rate of 5.5% of the assessed amount of income and corporate
income tax .
It applies to taxpayers with unlim-
ited tax liability and to the German-source income of taxpayers
with limited tax liability.
EU Forecast
euf:ba.18g:141/nws-01