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In addition, the Solidarity Surcharge which amounts to 5.5 % of the individual income taxrate of every partner is also added to Personal Income Tax (This means if an individualincome rate is 30 % the total amount of tax will be 31.65 % of the individual income.)4. Trade TaxThe Trade Tax has to be paid by all commercial business operations in Germany regardlessof the legal form. Due to the fact, that the Trade Tax Rate is set by local authorities itcan vary from one German location to another. However, the Trade Tax Rate generallyvaries between 7 and 17 %. Nevertheless, partnerships have an annual tax free allowancefor trade tax of 24.500 Euro. The Solidarity Surcharge is not added to the Trade TaxRate.H. German Labour LawThe German labour and employment law is based on a variety of labour and employmentacts. There is no unified German labour and employment act. The German CivilCode (Bürgerliches Gesetzbuch – BGB) contains general rules for labour and employmentrelationships, which are complemented and specified by numerous acts providingregulations for particular situations, for example:• Protection Against Unjust Dismissals Acts (Kündigungsschutzgesetz - KSchG)• General Equal Treatment Act (Allgemeines Gleichbehandlungsgsetz - AGG)• Social Security Code (Sozialgesetzbuch – SGB)• Maternity Protection Act (Mutterschutzgesetz – MuSchG)• Part-Time and Limited Term Employment Act (Teilzeitbefristungsgesetz – TzBfG)• Federal Paid Leave Act (Bundesurlaubsgesetz – BurlG)• Working Time Act (Arbeitszeitgesetz – ArbZG)Labour disputes are settled in front of a labour court. The Labour Court Act (Arbeitsgerichtsgesetz– ArbGG) regulates the labour law suits, including all disputes betweenemployers and employees and also trade union disputes.As Germany is a member of the European Union, labour law is strongly influenced byEU legislation and case law as well.25