The solidarity surcharge is unconstitutional. That should have been today’s headline. Unfortunately, the Federal Fiscal Court decided the opposite in a despondent judgment today. Because the solidarity surcharge is not tied to the Solidarity Pact II, which expired in 2019. And because the federal government also had financial requirements in 2020 and 2021 due to reunification.
Politicians in particular will be happy about this, as they publicly argue about the pros and cons of a tax on the wealthy, even though they have long been de facto levying it with the solidarity surcharge. True to the motto: old tax, good tax. New tax, bad tax.
Christian Dobner | TLI Steuerberater