Surcharge tax

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Surcharge taxes (also annex taxes from annex appendices ) are taxes that are based on the amount of another tax.

In Germany , the church tax and the solidarity surcharge are levied as a surcharge on the fixed income tax (see also Section 51a (1) Income Tax Act ). The solidarity surcharge is also levied on corporation tax (see also Section 31 (1) of the Corporate Income Tax Act ).

Also a surcharge tax it was in the in Germany during the Second World War introduced war surcharge of 50 percent on income tax, provided the annual income over 2400 RM lay.

See also

Individual evidence

  1. ↑ Götz Aly : Hitler's People's State . Robbery, Race War and National Socialism. 5th edition. S. Fischer , Frankfurt 2005, ISBN 3-10-000420-5 , p. 67 f .
  2. ↑ Economic security of the German defense force . In: Das kleine Volksblatt . September 5, 1939, p. 3 ( ANNO - AustriaN Newspapers Online [accessed May 7, 2020]).