Der Solidaritätszuschlag: Wie hoch ist die Zusatzabgabe?

Der Solidaritätszuschlag wird sowohl im Einkommensteuerbescheid als auch in der monatlichen Gehaltsabrechnung als Zuschlag zur Einkommensteuer bzw. Lohnsteuer erhoben. Erfahren Sie nachfolgend die Einzelheiten sowie die aktuellen Entwicklungen in Bezug auf die Verfassungsmäßigkeit und die Abschaffung des Solidaritätszuschlags für die meisten Steuerbürger.

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1. Der Solidaritätszuschlag im Einkommensteuerbescheid

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a) Wie Kinder berücksichtigt werden

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b) Kein Solidaritätszuschlag bei niedriger Einkommensteuer

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c) Gemilderter Solidaritätszuschlag im Übergangsbereich

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2. Der Solidaritätszuschlag in der Gehaltsabrechnung

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b) Kein Solidaritätszuschlag bei niedriger Lohnsteuer

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c) Gemilderter Solidaritätszuschlag im Übergangsbereich

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3. Solidaritätszuschlag nicht verfassungswidrig - der erste Akt

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4. Solidaritätszuschlag nicht verfassungswidrig - der zweite Akt

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5. Rückführung des Solidaritszuschlages ab dem Jahr 2021

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