{
 "protocol": "verified-facts/0.2",
 "key": "de/income-tax/soli-freigrenze-splitting",
 "label": "Solidarity surcharge exemption threshold, joint assessment",
 "value": 40700,
 "unit": "EUR Einkommensteuer/year",
 "period": "2026",
 "effectiveFrom": "2026-01-01",
 "effectiveTo": null,
 "source": "https://www.gesetze-im-internet.de/solzg_1995/__3.html",
 "quote": "1. in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 40 700 Euro",
 "verifiedDate": "2026-10-03",
 "nextScheduledRefresh": "2026-12-15",
 "status": "fresh",
 "ageDays": 10,
 "maxAgeDays": null,
 "previous": {
  "value": 39900,
  "period": "2025",
  "effectiveFrom": "2025-01-01",
  "source": "https://www.recht.bund.de/bgbl/1/2024/449/regelungstext.pdf?__blob=publicationFile&v=2"
 },
 "scope": "Tarifliche Einkommensteuer on zu versteuerndes Einkommen (zvE), rounded down to full euro. Ehegatten with Zusammenveranlagung: Splitting-Verfahren (§ 32a Abs. 5) — tax is twice the tax on half the joint zvE, which doubles every threshold.",
 "hash": "sha256:0e2a7a355e7f08dc175163bcd9b5c705a67151e1ac10646b2fde7df82f901c1f",
 "signature": {
  "alg": "EdDSA",
  "kid": "db-2026-10",
  "jws": "eyJhbGciOiJFZERTQSIsImtpZCI6ImRiLTIwMjYtMTAifQ..sRL8d9Kq-M8Szp5LzaY8SHla4ICnl3Vg3qMEtCsxS3slp1h_6AXo5QqvUCxbVK4fGtjOBfPG8ovZmj1BEex9DA",
  "keys": "https://databutler.dev/.well-known/jwks.json"
 },
 "publisher": {
  "name": "Data Butler",
  "url": "https://databutler.dev/"
 },
 "cite": {
  "url": "https://databutler.dev/f/de/income-tax/soli-freigrenze-splitting",
  "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/solzg_1995/__3.html"
 }
}