German Capital Gains Tax (Abgeltungsteuer)
de-abgeltungsteuerGerman flat tax on capital income (Abgeltungsteuer, §32d EStG) for tax years 2023-2026 with the year's Sparerpauschbetrag built in. 25% above the allowance, Soli 5.5% on top (no Freigrenze for capital income), and with church tax the statutory reduced rate (e.g. 24.45% at 9%) plus the church tax itself.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| year | Yes | Tax year: 2023, 2024, 2025 or 2026. | |
| joint | No | true for jointly assessed couples (doubles the Sparerpauschbetrag). | |
| churchTaxPct | No | Church tax rate: 8, 9, or 0 for none (default 0). | |
| capitalIncome | Yes | Annual capital income (interest, dividends, realized gains) in EUR. | |
| foreignTaxCredit | No | Optional. Creditable foreign withholding tax (q in the §32d formula). |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| net | No | Income after taxes. | |
| soli | No | Soli (5.5%). | |
| year | No | Tax year. | |
| taxable | No | Taxable after allowance. | |
| totalTax | No | All taxes. | |
| allowance | No | Sparerpauschbetrag applied. | |
| churchTax | No | Church tax. | |
| incomeTax | No | Flat tax (25% or church-reduced). | |
| capitalIncome | No | Income. | |
| effectiveRatePct | No | Total tax / income, percent. |