Solidarity Surcharge
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A supplementary tax levied in Germany (Solidaritätszuschlag) on top of income and corporate tax, originally introduced to fund reunification costs.
## Solidarity Surcharge (Solidaritätszuschlag)
The Solidaritätszuschlag (Soli) is a surcharge on German income tax. Introduced in 1991 to fund German reunification, it was largely abolished for most taxpayers in 2021 but continues to apply to high earners.
### Current Rules (2025)
- **Rate**: 5.5% of income tax liability.
- **Exemption threshold**: Soli is not charged if income tax is below €18,130 (single) or €36,260 (married).
- **Phase-in zone**: Gradual introduction above the threshold.
- **Full rate**: Applies when income tax exceeds approximately €33,000 (single).
### Impact
For high earners, the effective top marginal rate in Germany becomes:
```
45% (income tax) + 2.475% (Soli) + up to 4.05% (church tax) = 51.525%
```
### Ongoing Debate
Constitutional challenges argue the Soli has outlived its original purpose. The Bundesverfassungsgericht has upheld its continued collection for high earners.