Tax
The Abgeltungsteuer is Germany's flat 25% tax on capital gains, plus solidarity surcharge and, where applicable, church tax.
The flat-rate withholding tax (Abgeltungsteuer) has been the standard taxation of capital gains in Germany since 2009. It amounts to 25% plus solidarity surcharge (5.5% on the tax) and, where applicable, church tax.
The total burden is 26.375% (without church tax) or approximately 28% (with church tax). The tax is automatically withheld and remitted by German banks and brokers.
Taxed items include: dividends, capital gains, interest, and investment-fund earnings. Through the saver's allowance (Sparerpauschbetrag, 1,000 EUR for singles), small capital gains remain tax-free.
Related terms
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