Legal opinion on the coalition agreement: The selective retention of the solos is unconstitutional

Berlin (ots) – In the current coalition agreement CDU and the SPD have agreed, the solidarity surcharge in 2021 abolish only for part of the taxpayer. A taxable annual income of an estimated 61.000 Euro to the “Suns” other hand, are still applicable. When the remaining taxpayers will be relieved of the additional levy, The government parties have not yet announced.

The Initiative for a New Social Market Economy (INSM) maintains the plan of the Federal Government, the solidarity surcharge from 2021 only partially abolish, out of time, unjust and wrong. The director of the Institute of Public Finance- and Tax Law at the University of Heidelberg, Prof. Dr. Hanno Kube, holds in the coalition agreement procedure even unconstitutional. In a legal opinion for the INSM Kube has found several points of the coalition agreement equal, which are incompatible with the Basic Law.

The very fact, that the relief only for 2021 it's planned, Kube sees critical, because the abolition of “Suns” II starting from the expiry of the Solidarity Pact end 2019 is constitutionally required. In addition Kube keeps the income-based staggered relief from the solidarity tax unconstitutional, since the “Suns” can be justified as a supplement Sold only by a special liquidity requirements of the Federal – and should not be used as a redistribution instrument. For redistributing the income tax rate was there. In summary, therefore firmly Kube: “In the overall view of the solidarity tax on constitutional grounds must at beginning of year 2020 be abolished or melted quickly and evenly for all taxpayers from that date. The socially graduated relief from the solidarity tax is unconstitutional. If a greater social balance is to be achieved on taxation, Reference should be made to the constitutional instruments to establish this balance, in the first place on the general income tax rate.”

The managing director of INSM, Hubertus Pellengahr, therefore calls on the Federal Government to change direction. “Taxpayers have significantly over the years on 300 Billion euros' solos’ paid. The project “reunion” is complete after thirty years, fortunately, from a financial point of view. This also includes the provinces of East and West agree, why they the Solidarity Pact 2019 run out without replacement. The current and future surpluses in the federal budget make it the federal government possible, den 'Suns’ from 2020 replacement abolish it, and to relieve all taxpayers alike. The promise, den 'Suns’ to rise only so long, As used to finance reunification, must comply with the Federal Government – and the constitution anyway”, says Pellengahr.

The full legal opinion, see

Press contact:

Spokesman INSM: Florian from hen, Tel. 030 27877-174;

The Initiative for a New Social Market Economy is a non-partisan
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are principles of the social market economy in Germany and
Guidelines for a modern market-based policy. The INSM is
of the employers' of the metal- and electrical industry

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