German Capital Gains (Abgeltungsteuer) Calculator

German capital gains tax calculator for Abgeltungsteuer. Compute 25% flat tax plus 5.5% solidarity surcharge and optional church tax (8% or 9%), applying the Sparer-Pauschbetrag allowance and loss offsets.

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German Capital Gains (Abgeltungsteuer) Calculator

Estimate German investment taxes with allowance, loss offsets, solidarity surcharge, and optional church tax.

Calculator

Sum of interest, dividends, and realized gains for the year (before tax).
Currency: Euro
Auto-sets from filing status. You can override this value.
If liable, church tax is typically 8% (Baden-Württemberg, Bavaria) or 9% (other states) of the capital income tax. This calculator implements the official deduction mechanism used in withholding.

Results

Net income before allowance
€0.00
Allowance applied
€0.00
Taxable base
€0.00
Abgeltungsteuer (25%)
€0.00
Church tax
€0.00
Solidarity surcharge (5.5%)
€0.00
Total tax
€0.00
Effective tax rate
0.00%
After-tax from taxable portion
€0.00

Results update automatically as you type. For guidance, see formulas and methodology below.

Data Source and Methodology

Authoritative sources:

Tutti i calcoli si basano rigorosamente sulle formule e sui dati forniti da questa fonte.

The Formula Explained

Let: I_g = gross investment income, L = allowable losses, A = allowance, k = church tax rate (0, 0.08 or 0.09).

We compute:

$$ I_{net} = \max\bigl(0,\; I_g - L \bigr) $$ $$ B = \max\bigl(0,\; I_{net} - A \bigr) $$ $$ E = \frac{0.25 \cdot B}{1 + 0.25\cdot k} $$ $$ K = k \cdot E \quad;\quad S = 0.055 \cdot E $$ $$ T = E + K + S \quad;\quad r = \begin{cases} \dfrac{T}{B}, & B>0 \\ 0, & B=0 \end{cases} $$

E is the Abgeltungsteuer, K church tax, S solidarity surcharge, T total tax, r effective rate.

Glossary of Variables

  • Total investment income (I_g): Interest, dividends, and realized gains subject to Abgeltungsteuer.
  • Losses (L): Offsettable investment losses within the same category before the allowance.
  • Allowance (A): Sparer-Pauschbetrag (€1,000 single, €2,000 married). Reduces taxable income but cannot create a negative base.
  • Taxable base (B): Remaining positive income after losses and allowance.
  • Abgeltungsteuer (E): 25% flat tax on B, adjusted for church tax deduction mechanism.
  • Church tax (K): 8% or 9% of E, if applicable.
  • Solidarity surcharge (S): 5.5% of E.
  • Total tax (T): E + K + S.
  • Effective tax rate (r): T divided by B, shown as a percentage.

How It Works: A Step-by-Step Example

Scenario: Single; investment income €5,000; losses €500; allowance auto (€1,000); church tax 9%.

  1. Compute net before allowance: I_net = max(0, 5,000 − 500) = €4,500.
  2. Taxable base: B = max(0, 4,500 − 1,000) = €3,500.
  3. Abgeltungsteuer: E = 0.25 × 3,500 ÷ (1 + 0.25 × 0.09) = 875 ÷ 1.0225 ≈ €855.12.
  4. Church tax (9%): K = 0.09 × 855.12 ≈ €76.96.
  5. Solidarity surcharge (5.5%): S = 0.055 × 855.12 ≈ €47.03.
  6. Total tax: T ≈ 855.12 + 76.96 + 47.03 = €979.11.
  7. Effective rate: r = 979.11 ÷ 3,500 ≈ 27.97%.
  8. After-tax from taxable portion: 3,500 − 979.11 ≈ €2,520.89.

Frequently Asked Questions (FAQ)

Does the allowance apply per person or per account?

Per person: €1,000 for singles and €2,000 for married couples filing jointly. You may allocate it across banks via a “Freistellungsauftrag.”

Is solidarity surcharge always 5.5% on capital income?

Yes, for Abgeltungsteuer at source. The general soli relief thresholds for wage/income tax do not apply to investment income withheld by banks.

How are losses treated across different asset classes?

Germany applies distinct loss pots for some instruments. This calculator assumes offsettable investment losses within the Abgeltungsteuer category.

What if my personal income tax rate is below 25%?

You can apply for an assessment (“Günstigerprüfung”). If your personal rate is lower, you may receive a refund of excess withholding.

Which church tax rate should I choose?

8% in Baden-Württemberg and Bavaria; 9% in all other federal states, if you are subject to church tax. If not, choose “None.”

Are ETF distributions and bond interest included?

Yes, they generally fall under investment income. Special partial exemptions (e.g., equity fund partial exemption) are not modeled here.

Does this calculator handle foreign withholding tax credits?

No. Cross-border tax credits depend on treaties and individual situations. Consult a tax advisor for assessment scenarios.

Audit: Complete
Formula (LaTeX) + variables + units
This section shows the formulas used by the calculator engine, plus variable definitions and units.
Formula (extracted LaTeX)
\[I_{net} = \max\bigl(0,\; I_g - L \bigr)\]
I_{net} = \max\bigl(0,\; I_g - L \bigr)
Formula (extracted LaTeX)
\[B = \max\bigl(0,\; I_{net} - A \bigr)\]
B = \max\bigl(0,\; I_{net} - A \bigr)
Formula (extracted LaTeX)
\[E = \frac{0.25 \cdot B}{1 + 0.25\cdot k}\]
E = \frac{0.25 \cdot B}{1 + 0.25\cdot k}
Formula (extracted LaTeX)
\[K = k \cdot E \quad;\quad S = 0.055 \cdot E\]
K = k \cdot E \quad;\quad S = 0.055 \cdot E
Formula (extracted LaTeX)
\[T = E + K + S \quad;\quad r = \begin{cases} \dfrac{T}{B}, & B>0 \\ 0, & B=0 \end{cases}\]
T = E + K + S \quad;\quad r = \begin{cases} \dfrac{T}{B}, & B>0 \\ 0, & B=0 \end{cases}
Formula (extracted text)
Let: I_g = gross investment income, L = allowable losses, A = allowance, k = church tax rate (0, 0.08 or 0.09). We compute: $ I_{net} = \max\bigl(0,\; I_g - L \bigr) $ $ B = \max\bigl(0,\; I_{net} - A \bigr) $ $ E = \frac{0.25 \cdot B}{1 + 0.25\cdot k} $ $ K = k \cdot E \quad;\quad S = 0.055 \cdot E $ $ T = E + K + S \quad;\quad r = \begin{cases} \dfrac{T}{B}, & B>0 \\ 0, & B=0 \end{cases} $ E is the Abgeltungsteuer, K church tax, S solidarity surcharge, T total tax, r effective rate.
Variables and units
  • T = property tax (annual or monthly depending on input) (currency)
Sources (authoritative):
Changelog
Version: 0.1.0-draft
Last code update: 2026-01-19
0.1.0-draft · 2026-01-19
  • Initial audit spec draft generated from HTML extraction (review required).
  • Verify formulas match the calculator engine and convert any text-only formulas to LaTeX.
  • Confirm sources are authoritative and relevant to the calculator methodology.
Verified by Ugo Candido on 2026-01-19
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Formulas

(Formulas preserved from original page content, if present.)

Version 0.1.0-draft
Citations

Add authoritative sources relevant to this calculator (standards bodies, manuals, official docs).

Changelog
  • 0.1.0-draft — 2026-01-19: Initial draft (review required).