Solidaritätszuschlag
The 5.5 % surcharge on income tax — rarely due on a single rental flat.
The Solidaritätszuschlag is a surcharge of 5.5 % on the income tax, and it applies to non-residents with limited tax liability too. Since 2021 it is only levied when the income tax itself exceeds a Freigrenze: currently €20,350 of income tax for a single assessment (§3 Abs. 3 SolZG), with a sliding zone above it. A non-resident whose only German income is the profit from one or two flats rarely reaches that level of income tax, so the surcharge is usually zero. It appears as a separate line on the Steuerbescheid. Church tax, by contrast, depends on German residence and church membership and does not normally arise for a non-resident landlord.
Last reviewed: by Yann Lephay.