Kapitalertrag-Checker - Controllo dell'imposta sui redditi da capitale

Investment income is taxed differently in Germany from wages: not at your personal rate but at a flat 25 percent withholding tax under Section 32d. On top come 5.5 percent solidarity surcharge on the tax and - if you are a church member - 8 or 9 percent church tax. It sounds simple but has enough dials that many investors overpay or misjudge their income.

The checker brings together all income types: interest, dividends, capital gains from stocks and ETFs, and option premiums. You enter your income by type and the checker computes the withholding tax due plus surcharge and optional church tax. Presets for typical cases - from ETF saver to dividend hunter - save you the typing.

The most important allowance is the saver's lump sum: 1,000 euros for individual assessment, 2,000 euros for joint assessment stay tax-free. The checker shows how much of it your income has already used and helps you spread your exemption orders sensibly across several banks. Because only what an exemption order covers is not withheld by the bank right away - anything above is passed automatically to the tax office.

The centrepiece is the favourable-rate check under Section 32d(6). If your personal marginal rate is below 25 percent - typical with low total income, students, pensioners or during parental leave - you can apply to have your investment income taxed at the lower personal rate. The checker compares both routes and tells you whether the application in your tax return (Annex KAP) pays off.

For people with very low income the checker also examines whether a non-assessment certificate is worthwhile. With it the bank makes your investment income fully tax-free if your taxable income is below the basic allowance of 12,348 euros (2026) - then it withholds no tax at all.

Everything runs in the browser; your figures stay on your device. The checker is not a tax assessment or tax advice, but it makes withholding tax transparent and shows the two most common levers - exemption order and favourable-rate check - that let investors save tax legally.