It’s 45% income tax plus 5.5% of 45%, the 5.5% is the so called Solidaritätszuschlag a kind of tax which was originally introduced to pay for the gulf war in 1991 and then kept to pay for the reunification with eastern germany. Anyway, income tax barely applies to the super rich, they pay 26.375% capital gains tax (25% + 25% * 5.5%) on dividends.
It’s 45% income tax plus 5.5% of 45%, the 5.5% is the so called Solidaritätszuschlag a kind of tax which was originally introduced to pay for the gulf war in 1991 and then kept to pay for the reunification with eastern germany. Anyway, income tax barely applies to the super rich, they pay 26.375% capital gains tax (25% + 25% * 5.5%) on dividends.