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The constitutionality of solidarity allowance is established.

The Constitutional Court in Karlsruhe has determined that the Solidarity Surcharge is legally sound, upholding its legality.

Constitutional validation of solidarity allowance confirmed
Constitutional validation of solidarity allowance confirmed

The constitutionality of solidarity allowance is established.

German Court Dismisses Constitutional Complaints Against Solidarity Surcharge

In a significant ruling, the Federal Constitutional Court in Karlsruhe has dismissed the constitutional complaints of six former FDP Bundestag members, including Christian DΓΌrr and Florian Toncar. The complaints challenged the continuation of the solidarity surcharge, a supplementary tax targeted at high earners since 2021.

The solidarity surcharge was initially justified by the financial need of the federal government due to reunification. However, the financial need that can be attributed to the accession of the new states cannot be established even today. The then acting federal government had referred to a further additional financial need due to reunification and a corresponding expert opinion.

The MPs, who were formerly represented by DΓΌrr and Toncar, saw an unjustified unequal treatment, as only high earners have been included since 2021. They argued that the solidarity surcharge had expired in 2019 and no obligation to abolish it from 2020 was established.

The Second Senate of the Federal Constitutional Court stated that an evident disappearance of the need would oblige the legislator to abolish the tax or adjust its conditions. However, the Court did not find such evidence in the current circumstances.

The legislator has an observation obligation in the case of a longer-term collection of a supplementary tax. The current Federal Minister of Finance, Lars Klingbeil, is responsible for continuing the solidarity surcharge.

It is important to note that the dismissal of the constitutional complaints took place in Karlsruhe, the location of the Federal Constitutional Court. This ruling marks a significant development in the ongoing debate surrounding the solidarity surcharge and its continued application.

The solidarity surcharge, originally introduced to help cover the costs of reunification, continues to be a contentious issue in German politics. As the Court's decision stands, the tax will remain in place for the time being, with the legislator maintaining an obligation to monitor its continued necessity.

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