Solidarity Surcharge

Surcharge on income and corporate tax.

The solidarity surcharge is a surcharge on income tax and corporate tax. Since 2021 it no longer applies to most income taxpayers because of a high exemption limit; however, for high incomes and on capital gains tax it still applies.

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Related terms

Income Tax
Capital Gains Tax (Flat-Rate Withholding Tax)

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General explanation for self-help, not legal advice (RDG). Individual cases may differ: if in doubt, contact a consumer advice center or a lawyer.