Understand tax
German Capital Gains Tax Calculator for Expats
Estimate the German tax on an investment gain before you sell. See the assumptions, tax estimate and limits before relying on the result.
Your assumptions
How much German tax could apply to this capital gain?
German tax assumptions
Defaults model a private German tax resident. Enter the allowance still available for this calculation—not the original annual maximum.
The model applies the church-tax interaction in §32d EStG, not a simple percentage addition. Direct-share loss restrictions, foreign-tax credit limits and individual tax assessment may require professional review.
Illustrative result
Gross, taxable and spendable values
The 25% rate is applied only after the selected partial exemption, eligible losses and remaining saver allowance. Solidarity surcharge is 5.5% of the calculated capital-income tax; optional church tax uses the statutory interaction.
What this capital gains tax calculator Germany is designed to answer
This calculator is built for English-speaking international professionals who are German tax residents and need to understand a known sale gain, dividend, interest payment or fund distribution. It separates the economic result from the tax estimate so that a large portfolio number is not confused with cash that would remain after a taxable sale.
German investment tax is not normally a flat percentage of the full portfolio or the full return. The calculation begins with the relevant gain or investment income. A qualifying fund partial exemption may reduce that amount. Eligible losses and the remaining saver allowance are applied before capital-income tax, solidarity surcharge and optional church tax.
A German-resident investor enters a €20,000 fund gain, a remaining €1,000 allowance and a 30% equity-fund partial exemption. The calculator first exempts 30% of the gain, then applies eligible losses and the remaining allowance. It does not tax the entire sale proceeds.
How German capital gains tax is included
Separate income-tax rate for private capital income under §32d EStG before surcharges and credits.
Solidarity surcharge calculated on the capital-income tax—not on the original gain.
Statutory saver allowance for an individual / jointly assessed spouses. Enter only the amount still available.
Fund partial exemptions
The selectable defaults are 30% for a qualifying equity fund, 15% for a qualifying mixed fund, 60% for a qualifying real-estate fund and 80% for a qualifying foreign real-estate fund. Other investments use 0%. The classification depends on German investment-tax rules and should be verified against current fund or broker data.
Losses, church tax and foreign income
The general loss field is a simplified estimate. Direct-share disposal losses may only offset direct-share disposal gains and should not be entered against interest, dividends or fund gains. Church tax is modelled at 8% or 9% using the §32d interaction. Foreign withholding tax is not assumed fully creditable unless the dedicated tax calculator explicitly receives an amount; treaty limits and reclaim rights can change the outcome.
Assumptions and important limitations
Foreign-tax credits are restricted by German law and tax treaties and are therefore not deducted automatically. Treaty limits, income-by-income credit ceilings and reclaim rights require transaction-specific review.
All return, inflation, cost and withdrawal assumptions are constant. Real markets do not produce constant returns, and tax law may change. The calculator does not model business assets, substantial direct shareholdings, life-insurance wrappers, certified pension products, legacy securities, exit tax, every foreign withholding-tax treaty or the personal lower-rate assessment.
Use this result to understand the direction and sensitivity of a decision. Before a transaction, compare it with current broker tax data, official documents and qualified tax advice where the facts are material or cross-border.
Official sources used for the tax logic
Frequently asked questions
Does this calculator include German capital gains tax?
Yes. The capital gains tax calculator Germany applies an estimated German capital-income tax calculation to the relevant realised gain, using the remaining saver allowance, selected fund partial exemption, solidarity surcharge and optional church tax.
Is the result the same as a German broker tax statement?
No. Brokers apply tax lots, loss pools, prior advance lump sums, foreign-tax credits and cent-level rounding to actual transactions. This calculator is an educational estimate.
Why does the calculator ask for a fund partial exemption?
Qualifying German-tax equity, mixed and real-estate funds can have part of their investment income exempt under §20 InvStG. The classification should come from the fund or broker tax data, not only its marketing name.
Does the result include the Vorabpauschale?
Long-term pages use a transparent estimated tax on a hypothetical sale. Accumulating funds can also incur an annual advance lump sum. Prior assessed amounts normally reduce a later disposal gain, so they should not be taxed twice.
Can expats use this result after leaving Germany?
Not automatically. The model assumes German tax residence at the taxable event. A move can change tax residence, broker servicing, treaty treatment and reporting obligations.
Capital Gains Tax Calculator Germany: practical scope
This page focuses on capital gains tax calculator Germany through scope, evidence and practical decision boundaries.
This page focuses on capital gains tax calculator Germany through scope, evidence and practical decision boundaries.
This page focuses on capital gains tax calculator Germany through scope, evidence and practical decision boundaries.
Related calculators
Continue with the next financial question
Return to all investment calculators for expats in Germany ↗
Start with a short conversation
A calculator is a starting point—not a personal recommendation
An introductory call can clarify which assumptions and questions matter before a regulated advice process begins.
Book an introductory call ↗A fit conversation — not personal investment advice.