Vorabpauschale Calculator: Estimate Your German ETF Tax
Estimate the annual German advance lump sum for one fund position—and keep it separate from the tax that may follow.
Your verified scenario
Enter one full-year position
Use the total value of the same position at the start and end of the year. Do not substitute a later purchase price: under-year acquisitions are outside this version.
Estimated result
2026 calculation
The advance lump sum is deemed received on 4 January 2027. It is not itself the tax payable.
What it calculates
Four amounts before tax, then three tax components
Base return
Opening value × 70% × the official BMF base rate. The base rate and derived factor are shown separately.
Statutory ceiling
The base return cannot exceed the positive increase from opening to closing value plus distributions.
Advance lump sum
Distributions reduce the capped base return, with a zero floor. This income amount is not the tax amount.
Partial exemption
Only select 15% or 30% when the fund actually qualifies. The marketing label “ETF” proves no category.
Remaining allowance
Enter only the Sparer-Pauschbetrag still available in the statutory inflow year. Do not reuse the full allowance per position.
Estimated tax
Capital-income tax, solidarity surcharge and optional church tax are shown separately after exemption and allowance.
Method
How the result is built
Apply annual factor
2025: 1.771%. 2026: 2.240%.
Apply growth ceiling
Negative or zero growth ceilings produce no advance amount.
Subtract distributions
The amount cannot fall below zero.
Estimate tax
Partial exemption, remaining allowance and selected tax components follow.
Independently checked example
Accumulating equity fund in 2026
Opening €20,000; closing €21,000; no distributions; verified 30% equity-fund partial exemption; no remaining allowance; no church tax.
| Step | Calculation | Result |
|---|---|---|
| Uncapped base return | €20,000 × 3.20% × 70% | €448.00 |
| Growth ceiling | €21,000 − €20,000 + €0 | €1,000.00 |
| Vorabpauschale | min(€448, €1,000) − €0 | €448.00 |
| After 30% exemption | €448 × 70% | €313.60 |
| Tax estimate | €78.40 tax + €4.31 solidarity surcharge | €82.71 |
Reference calculations use Python Decimal. Display values round half-up to cents. The convention is deterministic but does not promise broker-identical transaction rounding.
Year and inflow
The allowance belongs to the following year
The 2025 amount is deemed received on 2 January 2026. The 2026 amount is deemed received on 4 January 2027. Therefore the available allowance input concerns that following-year inflow—not automatically the calculation year shown on fund statements.
Broker booking and cash-debit timing can differ operationally. This tool models the statutory amount and an estimated tax, not a specific custodian process.
Later sale
Prior amounts help prevent double counting
Section 19 InvStG provides that advance lump sums assessed during ownership reduce a later disposal gain in full before a possible partial exemption. This calculator does not model the later sale, FIFO or tax lots.
Keep annual statements and transfer records. A separate capital-gains calculator models only a simplified sale scenario.
Model limits
What version 1 intentionally does not calculate
Under-year purchases
No acquisition-month input. The position must exist for the full calendar year.
Savings plans and multiple lots
No multiple purchases, partial sales, FIFO or lot attribution.
Loss pots and foreign tax
No capital-loss pools, foreign withholding or treaty credits.
Individual assessment
No favourable assessment, business assets or special personal rules.
Automatic classification
No ETF is automatically treated as an equity fund. Verify tax classification.
Whole portfolio
Run only one eligible position and do not reuse the same remaining allowance.
Official sources