Federal Constitutional Court to decide on solidarity surcharge

The Second Senate of the Federal Constitutional Court has announced that it will shortly deliver its decision on the legitimacy of the solidarity surcharge for the years 2020 and 2021.

In a most recent press release, the Second Senate of the Federal Constitutional Court has announced that it will deliver its decision in the case 2 BvR 1505/20 regarding the solidarity surcharge for 2020 and 2021 on

Wednesday, March 26, 2025, 10:00 a.m.

following the oral hearing on 12 November 2024.

Pros and cons

In its judgment IX R 15/20 of 17 January 2023 the Supreme Tax Court decided that the solidarity surcharge for 2020 and 2021 was not yet unconstitutional. According to the court, the federal government has conclusively demonstrated that there still is an increased financial demand for the sake of preserving the welfare state principle as provided in the German Basic Law (more details to be found here).

In their constitutional complaint, the appellants argue that the continued levy of the solidarity surcharge, which was originally based on the costs of reunification, became unconstitutional when the Solidarity Pact II expired on February 31, 2019. They also criticize the unequal treatment of different income groups caused by the Act on the Reduction of the Solidarity Surcharge 1995.

Source:

Federal Constitutional Court, press release of 26 February 2025.