Am 12. November 2024 verhandelt das Bundesverfassungsgericht eine Verfassungsbeschwerde gegen den Solidaritätszuschlag. Eine Entscheidung wird in den nächsten Monaten erwartet. Finanzpolitisch ist der Zuschlag dreieinhalb Jahrzehnte nach der Wiedervereinigung kaum noch zu begründen. Zwar bestehen weiterhin vereinigungsbedingte Belastungen des Bundes. Diese können aber mit dem bestehenden Steuer- und Finanzausgleichssystem bewältigt werden. Wenn der Solidaritätszuschlag in den kommenden Jahren reduziert oder abgeschafft wird, sollten Steuersenkungen für Hochverdienende vermieden werden. Steuerentlastungen sollten auf Erwerbstätige mit niedrigen und mittleren Einkommen sowie auf Unternehmen konzentriert werden. Daher sollte der Solidaritätszuschlag bei Hochverdienenden in den Einkommensteuertarif integriert werden.
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