Germany: 26.375% on interest and fund gains, unchanged
The 25% Abgeltungsteuer plus the 5.5% solidarity surcharge on it gives 26.375% (church tax of 8 or 9% of the tax on top). The tax-free allowance is EUR 1,000 per person, EUR 2,000 for spouses. Funds get a partial exemption: equity funds 30%, mixed funds 15%, real estate funds 60%, foreign real estate funds 80% (§20 InvStG); the base rate for the Vorabpauschale for 2026 is 3.20% (BMF letter of January 13, 2026).
What this changes in the calculation
Nothing: the rate is 26.375% for deposits, government bonds, corporate bonds and funds; for an equity fund the effective burden is 18.46% (26.375 × 0.7, calculation).
- Status
- verified
- Published