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Generic Tax Name Solidarity surcharge
Tax name in the national language Solidaritätszuschlag
Tax name in English Solidarity surcharge
Member State DE-Germany
Tax in force since 1995/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

The legal basis for imposing and determining the solidarity surcharge is the Act on measures to deal with inherited financial liabilities resulting from the unification of Germany, to provide a lasting foundation for reconstruction in the new Länder, to reorganise the system of federal revenue equalisation and to afford relief to public authority budgets (Act implementing the Federal Consolidation Programme of 23 June 1993, Federal Law Gazette 1993 I p. 944). The solidarity surcharge is levied in the form of a surtax as provided in Article 106 (1) No. 6 of the Basic Law.

The solidarity surcharge is imposed on the basis of the Solidarity Surcharge Act 1995 (SolzG 1995) in the version of 15 October 2002 (Federal Law Gazette 2002 I p. 4130), last amended by Article 6 of the Act Implementing the Recovery Directive of 7 December 2011 (Federal Law Gazette 2011 I p. 2592).

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



Geographical Scope

Federal Republic of Germany


The surcharge applies to the same extent to all incomes without exception and is imposed uniformly on all taxpayers in accordance with their capacity to pay.

Tax object and basis of assessment

A general surcharge on wages tax, income tax, corporation tax and capital yields tax has been lev­ied as of 1 January 1995 to finance the completion of German unification.

This surcharge is levied on the tax base at a rate of 5.5%.

Basis of assessment for the surcharge on income tax is the tax liability determined in assessment periods from 1995 onwards.

The surcharge on corporation tax is assessed on the corporation tax liability determined for assessment periods from 1995 onwards after deduction of any imputable or refunded tax, where the result is positive.

Where income tax or corporation tax prepayments are to be made for assessment periods from 1995 onwards, such prepayments will form the basis of assessment of the solidarity surcharge.

If income tax is withheld at source (wages tax, capital yields tax, withholding tax on income of non-residents), the basis of assessment is the amount of tax withheld as of 1 January 1995.

In the assessment for income and corporation tax, the solidarity surcharge imposed on prepayments and on wages tax and capital yields tax withheld at source will be allowed as a credit.

Deductions, Allowances, Credits, Exemptions

Rate(s) Structure

The solidarity surcharge is currently levied at 5.5 % of the relevant basis of assessment.

Tax due date

The advance payments of the solidarity surcharge must be made simultaneously with the advance payments fixed for the income tax or the corporation tax.

Tax collector

Solidarity surcharge is collected by the tax authorities of the Federal States (Länder).

Revenue from the solidarity surcharge accrues to the Federation.

Special features

Economic function

Environmental taxes

Tax revenue
ESA95 code 00000

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2013 14,415.00 EUR 0.51
2012 13,681.00 EUR 0.50
2011 12,814.00 EUR 0.47
2010 11,689.00 EUR 0.45
2009 11,784.00 EUR 0.48
2008 13,163.00 EUR 0.51
2007 12,457.00 EUR 0.50
2006 11,387.00 EUR 0.48
2005 10,331.00 EUR 0.45
2004 9,991.00 EUR 0.44
2003 10,259.00 EUR 0.46
2002 10,302.00 EUR 0.47
2001 11,023.00 EUR 0.51
2000 12,011.00 EUR 0.57


No ESA95 code as it is included under wage tax, income tax, corporate income tax and capital yields tax.