The taxpayers’ association expects the Federal Fiscal Court (BFH) to have the solidarity surcharge on taxes checked by the Federal Constitutional Court. “I assume that the Federal Fiscal Court will question the constitutionality of the solo from 2020,” said association president Reiner Holznagel of the “Rheinische Post”. The BFH will finally have this clarified by the constitutional judges. Their verdict is expected in a year at the earliest. The highest German finance court wants to decide on Monday whether the solidarity surcharge is still legal. It is about annual federal revenues of around eleven billion euros. Since 2021, only top earners and corporations have had to pay the surcharge of up to 5.5 percent of income and corporation tax. About 90 percent of taxpayers are exempt. A married couple argued before the BFH that the currently applicable solidarity surcharge was introduced to finance German unity. With the expiry of the Solidarity Pact II at the end of 2019, the solidarity contribution is therefore also obsolete.
Federal Fiscal Court – Judgment on Soli – Economy
