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Celerity

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32. Capital gains tax in Germany (Kapitalertragsteuer ie KESt)

Wed Jun 3, 2026, 04:47 PM

Jun 3

https://taxsummaries.pwc.com/germany/individual/income-determination

snip

Capital gains from financial investments (e.g. sale of shares) are subject to a flat tax rate of 25% plus 5.5% solidarity surcharge (in total 26.375%, plus church tax if applicable), which is generally withheld at source automatically upon distribution of the gains. Related expenses cannot be deducted. Capital gains qualify for the 'investor's allowance' of EUR 1,000 per taxpayer and year for the total of all financial investment income. This amount is doubled in the case of married taxpayers filing jointly. Special rules apply on the taxation of capital gains from the sale of a significant interest in a corporation (1% or more).

Special partial tax exemptions apply on capital gains from the sale of mutual funds units, depending on the nature of the fund.

Other capital gains are taxable in Germany at individual progressive rates only if the sale is within one year (for movable assets) or ten years (for real property) after the purchase date. Since 2024, these capital gains are only taxable if the profit exceeds EUR 1,000 (previously EUR 600) per year in total. Further tax relief may be applicable under specific conditions if the property was used for private purposes.

for more detail see:

https://www.firma.de/en/accountancy/capital-gains-tax-in-germany/

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Bernie Sanders is on CNN NOW......and he's got new glasses........he is saying the US population should get at least [View all] a kennedy Jun 2 OP

I wish politicians were smarter about bubbles WSHazel Jun 2 #1

Really? MadameButterfly Jun 2 #3

I will try, but I recommend Ed Zitron WSHazel Jun 3 #23

could you include a link, please? rurallib Jun 3 #26

Here is one link, there are many more WSHazel Jun 3 #28

THanks. This is fascinating MadameButterfly Jun 3 #31

Nvidia Betty Boom Jun 2 #5

In 1998, a broker gave me similar advice DFW Jun 3 #14

I've purchased other stock over the years, but never had one go as crazy as this one did Betty Boom Jun 3 #19

It's a spectator sport for me as well DFW Jun 3 #20

Capital gains tax in Germany (Kapitalertragsteuer ie KESt) Celerity Jun 3 #32

I wouldn't have had the patience to look that up, so tack skall du ha! DFW Jun 4 #34

If we had listened to Bernie in the first place we wouldn't be in this mess. Hassin Bin Sober Jun 2 #2

I think too many people listening to Sanders in the first place is why we are in this mess to begin with. W_HAMILTON Jun 3 #13

If only Harry Reid hadn't been able to talk Sanders out of primarying Obama in 2012. betsuni Jun 3 #17

Exactly mvd Jun 3 #15

Yep nt Rob H. Jun 3 #27

50% isn't enough if they steal my work MadameButterfly Jun 2 #4

Adapt. Adjust Betty Boom Jun 2 #6

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Replacing old inventions with new inventions MadameButterfly Jun 3 #30

There is no such thing as original anything Betty Boom Jun 3 #33

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That is the best explanation I've ever seen for what is going on, MadameButterfly Jun 4 #39

Originality, influence, and innovation Betty Boom Jun 4 #45

Innovation is an artist (or inventor, or...) responding to art that exists, and creating something new MadameButterfly Jun 5 #48

We could have an interesting conversation about Picasso.... CTyankee Jun 4 #37

We likely could Betty Boom Jun 4 #44

What if AI is doing what artists have always done? Betty Boom Jun 4 #46

Artists being influenced by art that has come before MadameButterfly Jun 4 #38

Thanks for your thought-provoking and rational response Betty Boom Jun 4 #43

Once AGI is better than humans at all labor that generates value in a capitalist society, there is no job to adjust to. meadowlander Jun 4 #36

50% of a negative number is a negative number WSHazel Jun 3 #29

Andrew Yang was ahead of his time. Emile Jun 2 #7

Boy was he ever! calimary Jun 2 #8

OMG....WANG/Sanders!!!!!! Seriously....2028!!!!! a kennedy Jun 3 #12

Wang/Sanders 2028. a kennedy Jun 3 #16

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Sorry, but remember he's not a Democrat gulliver Jun 3 #9

you really need to get over that MadameButterfly Jun 4 #40

I'll give your advice about what I need to get over... gulliver Jun 4 #42

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Yes, there is no doubt that can be done. I also wonder at what point we have to state of stupid Jun 3 #25

That's the problem MadameButterfly Jun 4 #41

We shoudl set up a basic income Matthew28 Jun 3 #18

This has been coming since the 1980s. Blue Full Moon Jun 3 #24

A 50 percent tax is only slightly more than half of the taxes upon the richest people in this country Jack Valentino Jun 4 #47