Capital Gains Tax (Kapitalertragsteuer)
To ensure the tax claim, it is withheld as a source tax directly at the point where the capital gains are paid out (for example a bank, insurance company or corporation) for the creditor’s calculation of capital gains (shareholder, partner, investor) and paid to the tax office.
Basis for taxation
Tax is applied to gross profit from capital investments such as interests but also to dividends from share corporations as well as open and hidden distributions of profit from GmbHs.
Rate of tax
Generally, capital gains tax is 25 percent. Only in a few exceptional cases is a different capital gains tax rate applied. The solidarity surcharge is applied in addition to the capital gains tax.