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Calculators

Calculator · Taxes & allowances

Freistellungsauftrag Optimizer (Tax Exemption Order)

Distribute your saver's allowance across banks and brokers without leaving allowance unused.

Method, sources and limits

The calculator allocates the German saver's allowance across banks and brokers. Its goal is transparency on where allowance is used or left unused.

Method

Collect income
Interest, dividends, advance lump sums and other capital income are reviewed per bank or broker.
Allocate allowance
The available saver's allowance is matched against expected or already incurred income.
Show reserve
The calculator shows where allowance is used up, tight or likely unused.

Sources

  • German Income Tax Act section 20 paragraph 9 for the saver's allowance.
  • German exemption-order rules for capital income at banks and brokers.
  • Broker or bank data entered or connected by the user.

Limits

  • The calculator does not submit exemption orders to banks.
  • Final offsetting, reversals and annual tax statements can differ.

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Frequently Asked Questions

What is the Sparerpauschbetrag (saver's allowance) in 2026?

EUR 1,000 for individuals, EUR 2,000 for married couples filing jointly. This amount has been unchanged since 2023.

Does the total of all Freistellungsauftrag orders have to add up to exactly EUR 1,000?

No, the total must not exceed EUR 1,000, but it can be less. Any unused allowance expires at the end of the year. Exceeding the limit is a regulatory offence (Ordnungswidrigkeit).

When should I change my Freistellungsauftrag (exemption order)?

Ideally at the beginning of the year, if your portfolio structure or expected income has changed. Especially important: when you switch brokers or open new accounts.

What happens with the Vorabpauschale in January?

The Vorabpauschale is debited against the Sparerpauschbetrag at the beginning of January. If your Freistellungsauftrag at that broker is set too low, tax will be charged.

Can I reclaim overpaid tax without a Freistellungsauftrag?

Yes, through your tax return (Anlage KAP). However, this involves effort and a wait of several months. A correctly allocated Freistellungsauftrag avoids this problem entirely.

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Inputs

Aktuell für 2026

Your Tax Profile

EUR

of EUR 1.000

Freistellungsauftrag

BrokerExpectedCurrentOptimalDifference
Broker 1EUR 0EUR 0EUR 0EUR 0
Broker 2EUR 0EUR 0EUR 0EUR 0
TotalEUR 0EUR 0EUR 0
Tax with Current FSAEUR 0,00
Tax with Optimal FSAEUR 0,00
Calculate for your portfolio, free →

How the Freistellungsauftrag (Tax Exemption Order) Works

The Freistellungsauftrag (FSA) instructs your bank to leave investment income up to the specified amount tax-free. Without an FSA, your bank will withhold Abgeltungsteuer (flat-rate capital gains tax) from the very first euro. The Sparerpauschbetrag (saver's lump sum) is EUR 1,000 for individuals and EUR 2,000 for jointly assessed married couples.

You can split the allowance across any number of banks and brokers. The total of all Freistellungsaufträge must not exceed the Sparerpauschbetrag — exceeding it is a regulatory offence (Ordnungswidrigkeit).

Common Mistakes When Distributing the Allowance

The January surprise: The Vorabpauschale (advance lump sum) for accumulating ETFs is debited from the Sparerpauschbetrag at the beginning of January. If your FSA at that broker is too low, tax is due immediately — even though you may still have unused allowance at another bank.

The forgotten broker: When switching brokers or closing a Tagesgeldkonto (savings account), people often forget to cancel the old Freistellungsauftrag. The result: wasted allowance or — worse — exceeding the total limit.

The blanket 50/50 split: Many investors divide the FSA equally without considering the expected income per broker. This leads to unused allowance at one bank while tax is withheld at the other.

Checklist: Adjusting Your Freistellungsauftrag

  1. List all banks and brokers where you expect investment income
  2. Estimate the expected income per broker (interest, dividends, Vorabpauschale, capital gains)
  3. Distribute the FSA proportionally to the expected income
  4. Plan a buffer for the Vorabpauschale due in January
  5. Make sure the total does not exceed EUR 1,000 (or EUR 2,000 for joint filers)