The first is the solidarity levy of 5.5%

There are two other taxes on income, both levied as surcharges on the income
tax. The first is the solidarity levy of 5.5% of the income tax due and has the
announced political purpose of financing economic development in eastern
Germany. This surcharge has been declared as temporary, although no date has
been set for its expiry. Its continued existence has been held by the Supreme
Tax Court to be constitutional.

The second surcharge on the income tax is the church tax levied on the income
tax charged to members of specified churches. The rates are either 8% or 9%
depending on the province in which the individual lives