German Capital Gains Tax Calculator (Abgeltungsteuer)
Estimate your German capital gains tax on shares, ETFs, funds, interest, and crypto for 2025 – including Sparer-Pauschbetrag, solidarity surcharge, and church tax.
German Capital Gains Tax Calculator
1. Investment income
Only include crypto held < 1 year or otherwise taxable under German rules.
2. Losses & allowance
3. Tax settings
Used to compare flat 25% Abgeltungsteuer vs. Günstigerprüfung (personal rate). Leave empty to skip.
Rates are stable; this is mainly for your own documentation.
Results
Taxable investment income
€0
After losses and Sparer-Pauschbetrag
Total tax due (flat system)
€0
Abgeltungsteuer + solidarity + church tax
Effective tax rate
0%
Total tax ÷ gross investment income
Detailed breakdown (flat Abgeltungsteuer)
- Gross investment income
- €0
- Total losses used
- €0
- Sparer-Pauschbetrag applied
- €0
- Capital gains tax (25%)
- €0
- Solidarity surcharge (5.5% of tax)
- €0
- Church tax
- €0
- Net income after tax
- €0
How the German capital gains tax (Abgeltungsteuer) works
Germany taxes most private investment income under the so‑called Abgeltungsteuer: a flat tax on capital income that is usually withheld directly by your bank or broker.
Standard components (for most residents):
- 25% capital gains tax on taxable investment income
- + 5.5% solidarity surcharge on the tax amount
- + 8–9% church tax on the tax amount (if you are a church member)
Effective rate without church tax: approx. 26.375%.
Step 1 – Determine your investment income
Our calculator lets you enter:
- Capital gains from shares / ETFs / funds – profits from selling securities.
- Other investment income – interest, certain derivatives, etc.
- Taxable crypto gains – only include crypto that is taxable (e.g. held < 1 year).
Step 2 – Subtract losses and the Sparer-Pauschbetrag
Germany allows you to offset capital losses against gains of the same category and grants a tax‑free allowance, the Sparer-Pauschbetrag.
- Losses from shares / ETFs can only offset gains from shares.
- Other capital losses offset other investment income.
- Sparer-Pauschbetrag: 1,000 € per person or 2,000 € for married couples filing jointly.
Taxable investment income
Let:
- \( G = \) total gains (shares + other + taxable crypto)
- \( L = \) total allowable losses
- \( A = \) Sparer-Pauschbetrag used
Then: \[ \text{Taxable income} = \max(0,\; G - L - A) \]
Step 3 – Apply the flat tax, solidarity surcharge and church tax
The calculator then applies the standard German rules:
Tax calculation
Base tax: \[ T_\text{base} = 25\% \times \text{Taxable income} \]
Solidarity surcharge: \[ T_\text{soli} = 5.5\% \times T_\text{base} \]
Church tax (if applicable, 8% or 9% of base tax): \[ T_\text{church} = r_\text{church} \times T_\text{base} \]
Total tax: \[ T_\text{total} = T_\text{base} + T_\text{soli} + T_\text{church} \]
Günstigerprüfung – comparing with your personal tax rate
If your personal income tax rate is below 25%, you can request the Günstigerprüfung. The tax office then compares:
- Flat Abgeltungsteuer (25% + surcharges), and
- Your personal income tax rate applied to the same taxable investment income.
The lower result is applied. Our calculator estimates this comparison if you enter your marginal rate.
Worked example
Assume you are single, no church tax, and in 2025 you have:
- Gains from shares: 5,000 €
- Interest: 500 €
- Crypto gains (held < 1 year): 1,000 €
- Losses from shares: 1,000 €
- Other capital losses: 0 €
- Sparer-Pauschbetrag: 1,000 €
Then:
- Gross investment income = 5,000 + 500 + 1,000 = 6,500 €
- Total losses used = 1,000 €
- Taxable income before allowance = 6,500 − 1,000 = 5,500 €
- After Sparer-Pauschbetrag: 5,500 − 1,000 = 4,500 € taxable
- Base tax (25%) = 1,125 €
- Solidarity surcharge (5.5%) ≈ 61.88 €
- Total tax ≈ 1,186.88 €
- Effective rate ≈ 1,186.88 / 6,500 ≈ 18.3%
Limitations & important notes
- This tool is designed for private investors who are German tax residents.
- It does not handle all special cases (e.g. complex derivatives, business income, foreign funds with special reporting).
- Crypto taxation can be complex; we assume you only enter amounts that are clearly taxable.
- Actual withholding by your bank may differ slightly due to rounding and internal loss pots.
This calculator is for educational and planning purposes only and is not tax advice. For significant amounts or complex situations (expats, cross‑border income, business trading), consult a qualified German tax advisor (Steuerberater).
FAQ – German capital gains tax
Do I pay German capital gains tax if I am an expat?
If you are considered a tax resident in Germany (usually living there > 183 days and having your main life interests there), Germany generally taxes your worldwide investment income. Double tax treaties may reduce double taxation, but you usually still need to declare foreign accounts and investments.
How is capital gains tax collected in Germany?
For German bank and broker accounts, the tax is usually withheld at source as Abgeltungsteuer. For foreign brokers or crypto exchanges, you may need to:
- Track your gains and losses yourself, and
- Report them in your annual tax return (Einkommensteuererklärung).
Are long-term capital gains taxed differently?
Unlike some countries, Germany does not have a lower rate for long‑term holdings of shares or funds. The 25% flat rate applies regardless of holding period. The main exception is certain crypto assets held for more than one year, which may be tax‑free if no lending/staking is involved.
What if I already used my Sparer-Pauschbetrag at my bank?
If you have submitted a Freistellungsauftrag to your bank, part or all of your Sparer-Pauschbetrag may already be used there. In that case, set the allowance in the calculator to the remaining unused amount, or to 0 € if it is fully used.
Can I carry forward unused capital losses?
Yes. If your losses exceed your gains in a given year, the unused portion is carried forward and can offset future gains of the same category. Your tax assessment notice (Steuerbescheid) will usually show the remaining loss carryforward.