databutler.dev · /facts — every fact · Verified Facts protocol · /.well-known/facts.json · /changes

Solidarity surcharge exemption threshold, joint assessment

40700 EUR Einkommensteuer/year

2026, from 2026-01-01 · verified 2026-10-03 against the official source · next expected change 2027-01-01

1. in den Fällen des § 32a Absatz 5 und 6 des Einkommensteuergesetzes 40 700 Euro

key

de/income-tax/soli-freigrenze-splitting

value

40700 EUR Einkommensteuer/year

period

2026

effective

2026-01-01 to date

source

https://www.gesetze-im-internet.de/solzg_1995/__3.html

verified

2026-10-03 — fresh (34 days ago; next check by 2026-12-15)

next expected change

2027-01-01 (annual: a fixed day each year)

source checked

2026-11-02 (the newest day the automated check fetched the source page)

previous

39900 EUR Einkommensteuer/year (2025) from 2025-01-01

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

EdDSA, key db-2026-10 — keys

As JSON

curl -s https://databutler.dev/f/de/income-tax/soli-freigrenze-splitting?max_age=30d — schema; verify with npx verified-facts verify https://databutler.dev/f/de/income-tax/soli-freigrenze-splitting

{
  "protocol": "verified-facts/0.3",
  "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",
  "changeCadence": "annual",
  "nextExpectedChange": "2027-01-01",
  "sourceCheckedAt": "2026-11-02",
  "status": "fresh",
  "ageDays": 34,
  "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/facts/de/income-tax/soli-freigrenze-splitting",
    "text": "databutler.dev, verified 2026-10-03 against https://www.gesetze-im-internet.de/solzg_1995/__3.html"
  }
}