Bar association considers solidarity surcharge unconstitutional

In an expert opinion for the Federal Constitutional Court, the Federal Bar Association certifies that the solidarity surcharge in its current form is unconstitutional for two reasons.

An expert opinion by the German Federal Bar Association (BRAK) for the Federal Constitutional Court comes to the conclusion that the solidarity surcharge is unconstitutional following its partial abolition. According to the BRAK, the solidarity surcharge is no longer covered by an exceptional situation under constitutional law. Furthermore, levying the solidarity surcharge on only around 10 % of taxpayers violates the principle of equality. A constitutional complaint against the solidarity surcharge in its current form is currently pending before the Federal Constitutional Court, for which the court had requested the BRAK's expert opinion.