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Mahdi Barzkar
Owner and insurance broker authorised under section 34d(1) of the German Trade Regulation Act · Register number D-H3YB-K7WLO-18.
Salary & tax · Investment income
Capital gains tax calculator
Interest, dividends and gains from funds are taxed at a flat rate of 25%. The calculator takes into account the saver's allowance (Sparer-Pauschbetrag), partial exemption (Teilfreistellung) and church tax.
Result
- Tax-free portion (partial exemption)
- Saver's allowance used
- Taxable investment income
- Capital gains tax
- Solidarity surcharge
- Church tax
- Total taxes
- Income after tax
- Tax burden on the income
The results are non-binding estimates for guidance only and do not replace tax, legal or investment advice. What counts are your payslip, your tax assessment (Steuerbescheid) and the terms of your contracts.
How it is calculated
Capital gains tax (Abgeltungsteuer) is 25% of taxable investment income, plus a 5.5% solidarity surcharge on the tax. If you are liable for church tax, the capital gains tax is slightly lower under § 32d EStG, because church tax is taken into account as a special expense.
The saver's allowance of €1,000 (€2,000 for couples assessed jointly) remains tax-free if you use it through an exemption order (Freistellungsauftrag) or your tax return.
- Equity funds (at least 51% equities): 30% partial exemption
- Mixed funds (at least 25% equities): 15%
- Property funds: 60%, with a foreign focus 80%
Frequently asked questions
What about the advance lump sum (Vorabpauschale)?
Accumulating funds are taxed every year on an advance lump sum. It counts as income; if necessary, enter the amount as investment income.
Can I reclaim tax I have overpaid?
If your personal tax rate is below 25%, the more favourable tax assessment (Günstigerprüfung) in your tax return can lead to a refund. Losses from selling shares can only be offset against gains from shares.
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