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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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