Lawsuit against solidarity surcharge from 2020 currently inadmissible

As long as the tax assessment with regard to the solidarity surcharge is provisional and a test case is already pending before the Federal Constitutional Court, a lawsuit against the constitutionality of the solidarity surcharge is not justified.

Even if the solidarity surcharge is now levied to a much lesser extent, this does not mean that there are fewer disputes about its constitutionality. However, the Federal Fiscal Court has now clarified that there is no need for legal protection for an action against the solidarity surcharge, which concerns its unconstitutionality from 2020, as long as the tax assessment notice in relation to the solidarity surcharge has been issued provisionally and a corresponding test case is already pending before the Federal Constitutional Court. An action would therefore only be possible once these model proceedings have been concluded and the provisional notice has been revoked by the tax office.