Berlin (AP) - The solidarity surcharge should be gone - at least for most of those who pay him today. The CDU, CSU and SPD have already agreed on this "clear first step" in the coalition agreement. Now Finance Minister Olaf Scholz (SPD) makes nails with heads and presents a proposal, which is also available to the German Press Agency. The plans in detail:

- The soli surcharge is 5.5 percent of the corporate income tax or income tax, in total, he brought the state in the financial year 2018, according to the Ministry of Finance 18.9 billion euros. In addition to employees, traders such as self-employed craftsmen pay the levy.

- For 90 percent of today's soli payer, the levy should be completely eliminated. 3.5 percent of them - the top earners - are to pay him in the full amount of 5.5 percent of corporation tax or income tax. For all in between, the tax rate should increase gradually. That would make 96.5 percent of all taxpayers better off today.

- This "mitigation zone" is intended to prevent anyone whose salary exceeds the tax threshold by one euro from being burdened in full. A similar rule already exists in the Soli-Law, but the full load is reached faster.

- The regulation has a slightly different effect for different groups. According to calculations of the Ministry of Finance, 91 percent of the employees who pay for the soli today would be completely free from the soli. 6.5 percent of them fell into the "mitigation zone". For the traders, 88 percent of today's soli payer would have to pay the levy, from the reduced rates of the mitigation zone would benefit 6.5 percent.

- Basis of assessment for the Soli is the income tax. Who pays up to 33,912 euros income tax should not have to pay solos in the future. So far, this so-called exemption limit was 16,956 euros.

- Income tax varies depending on various allowances. From which income the soli is due can therefore only roughly say. The Ministry of Finance has calculated that unmarried workers pay up to a gross annual salary of about 73,874 euros. With higher income would increase the burden, until at about 109.451 euros gross salary the full 5.5 percent would be due.

- A family with two children and a sole earner would therefore roughly calculated up to a gross annual salary of 151,990 euros exempt from the levy. From a gross annual salary of around 221,375 euros, the full solos would have to be paid.

- The Ifo Institute has determined for the "Frankfurter Allgemeine Sonntagszeitung" (FAS) that the new regulation could save up to 1,800 euros in taxes. At this level, therefore, single-earner couples with children would be relieved.

- If the solidarity surcharge on the income tax for all would be abolished, this would, according to ministry calculations, result in tax losses of 11 billion euros per year. A Dax CEO with an average taxable income of 5.8 million euros per year would therefore save more than 140,000 euros.

Tax revenue 2018