Flat-rate withholding tax · Question 9 of 12
What total burdens from the flat-rate withholding tax and surcharges result approximately?
2 answers are correct. Medium
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Answer
- C Without church tax, 26.375%
- D With 9% church tax, around 28.0%
Explanation
25% flat-rate tax plus a 5.5% solidarity surcharge on it gives 26.375%. Church tax is taken into account as a special expense, so the tax rate falls slightly: with 9% church tax, the total burden is around 27.99%, and with 8% around 27.82%. Simply adding up the percentages leads to wrong values.