Der Solidaritätszuschlag wird sowohl im Einkommensteuerbescheid als auch in der monatlichen Gehaltsabrechnung als Zuschlag zur Einkommensteuer bzw. Lohnsteuer erhoben.

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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a) Wie Kinder berücksichtigt werden

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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 verfassungswidrig?

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Was gilt für die Steuerbescheide?

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Vorläufigkeitsvermerk: Erfasst auch Kapitaleinkünfte mit Abgeltungsteuer

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