28.07.2011

Solidarity surcharge levied until 2007 in line with German constitution

According to a recently published press release, the Federal Tax Court (BFH) has concluded that the imposition of the solidarity surcharge (a 5.5 % surtax on individual and corporate income tax, originally introduced to finance German reunification) is in compliance with the German Constitution in the years up to 2007. The solidarity surcharge is still levied and there are no short-term plans to abolish it.

The decision will be published in the near future.

If you have any questions, please contact the authors of the article at gtln@deloitte.de or your regular Deloitte contact.