Economics Minister Peter Altmaier (CDU) has presented a concept for the complete abolition of the solidarity surcharge - and thus a counter model to the plans of Finance Minister Olaf Scholz (SPD). Altmaier proposes a deletion of the Solis in three steps until 2026, as the Handelsblatt reported.
All taxpayers, including successful entrepreneurs and freelancers, should therefore be completely relieved. 90 percent in 2021, 97 percent in 2024 and 100 percent in the year2026. This "melt-down model" should help to make the tax burden more competitive for German companies in international comparison. Unlike Scholz, Altmaier relies on allowances. Whoever pays less than € 16,988 income tax in 2021 should not pay any more. For all others, the tax base is reduced accordingly. Despite exceeding the allowance, therefore, not all income needs to be taxed.
According to Altmaier's plans in 2024, this allowance should rise to 50,000 euros in income tax, and then capital companies should be completely relieved. According to the newspaper alone, this step would cost 7.7 billion euros - for counter-financing, Altmaier would like to examine, among other things, subsidies and the sale of federal participations. In a third stage, the solos should be eliminated in 2026 for all.
Scholz, on the other hand, wants to cancel the soli for only 90 percent of the payer, with another 6.5 percent to pay him only in part from 2021 - the higher the income, the more. A complete abolition refuses the vice-chancellor, also because they would burden the federal budget with more than ten billion euros in addition.
Scholz sets in his concept on a tax exemption of 16 956 euros income tax. Up to this amount, no solos should be due. If the tax threshold is exceeded, however, unlike Altmaier's proposal, one has to pay taxes on the entire income.
In the Union, many are pushing for a complete eradication of the law. The FDP would like to abolish the special levy for the construction of the eastern German states even this year preferably. Everything else is a break in the word of the Union, said Group Vice Michael Theurer. The abolition was promised at the latest for the end of the solidarity pact. Targeting an end for 2026 is a pity for the credibility of the entire policy.
Scholz, too, has already acknowledged that part-time soloing could only be a first step. "At some point you have to make a decision with regard to the remaining payer of the solis," he had said. This could include "for reasons of justice" but also a higher income tax for large earners. The theme could also be called on Sunday in the coalition committee.