2.3.2 Solidarity Surcharge | Germany | Germany | Tolley's Global Mobility: Employment Taxes (Europe)

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2.3 Other withholding

Commentary

2.3.2 Solidarity surcharge | Germany

Germany

To finance the reunification of Germany a solidarity surcharge (Solidaritätszuschlag – SolZ) is levied on each employee. It is usually levied through payroll although in some circumstances it may be levied as an annual adjustment (SolZ, s 1).

Anyone who is subject to income tax is subjected to

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2.1.5 Zero taxation for under 26 year olds

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

1.1.1 Glossary of payroll terms

5.4.4 Obligations for foreign employers where no PE is created

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

2.1.5 Zero taxation for under 26 year olds

2.3.3 Lump sum wage and church tax

8.3 Social security penalties

1.1.1 Glossary of payroll terms

5.4.4 Obligations for foreign employers where no PE is created

2.2.1 Mandatory social documents

5.3 Foreign employers

6.3.1 Employees with an overseas employer (secondees)

6.3 Inbound employees on assignment

4.12 Beneficial loans

5.3.1 Short term business visitors

4.4 Interest-free loans

3.4 Special payments and one-sixth rule

1.3.5 Notification of Employment (NOE)

3.7.2 Sick pay

3.7.3 Sale of shares

6.1.2 Reciprocal agreements

8.1 Penalties for late tax filing and late payment

3.3 Leave of absence

2.3.5 Wage garnishment

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2.3 Other withholding

2.3.2 Solidarity surcharge | Germany

Germany

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