Enter proceeds, acquisition cost, eligible costs, and eligible losses. Then choose investment type, remaining allowance, and church tax where applicable.
From proceeds to gain
Realized gain is proceeds minus tax cost basis and recognized disposal costs. Only a positive amount continues through the estimate.
Partial exemption and allowance
For supported funds, the partial exemption applies first. Eligible losses and the remaining saver allowance then reduce the tax base.
Example
€10,000 proceeds minus €5,000 cost basis produces a €5,000 gain. With no fund exemption or church tax, a €1,000 allowance leaves €4,000 taxable.
Church tax
The calculation supports 8% in Bavaria and Baden-Württemberg or 9% in other federal states and adjusts withholding tax accordingly.
Limits
Provider loss pools, advance lump sums, distributions, tax already withheld, and lower-income assessment can change the actual result.
Frequently Asked Questions
When does German withholding tax apply?
It can apply to realized gains, interest, dividends, and fund income when an amount remains after exemptions, eligible losses, and allowance.
How does the saver allowance work?
The remaining allowance reduces taxable investment income. The 2026 limits are €1,000 single and €2,000 jointly assessed.
How are losses offset?
Entered losses reduce the modelled base. Actual separate loss pools and offset rules are not tested.
What is a fund partial exemption?
A statutory share of income can be exempt depending on the fund type. The selector uses the centrally maintained rates.
How does church tax affect the result?
The withholding-tax formula is adjusted, then church tax of 8% or 9% is applied to that tax.
Which tax year applies?
The German values used here were reviewed for 2026 on July 28, 2026.
