You can withhold the tax -free saver’s lump sum directly. (Photo: Freepik)
Interests, dividends or price gains – taxes from capital investments fall as well as taxes as well as income from gainful employment. The allowance has the state significantly increased in 2023. FTD.de explains what needs to be considered when it comes to the saver’s lump sum and how to use clever exemption orders and profit settlement to save taxes.
The capital gains tax or flat -rate tax
The tax office demands 25 percent tax on all income that you generate from your investments. This applies to bank deposits, stocks, bonds, funds or certificates. On top of that, the solidarity surcharge and, if necessary, church tax. Investors indicate income from capital investments in the tax return in the Cape.
The investment tax keeps the financial institution and leads it to the tax office. This compensates for the tax liability, which is why this tax also means compensation tax. Only a few types of capital gains are excluded from it. In the case of Riester pensions, for example, there is no tax in the number phase, but income tax in the payment phase.
Sources and more information: www.sparkasse.de,, www.weltsparen.de
Until the saver’s lump sum is eliminated tax
No tax and no Soli pays for investment income who remains under a defined limit with his income from capital investments. This upper limit is called a flat -rate saver. A higher capital income has been tax -free since the 2023 assessment period.
The improved outdoor limits also apply in 2025: earnings from capital investments remain up to an altitude of 1,000 euros for singles and 2,000 euros for spouses or life partners in full without tax deduction and solos.
Until the 2022 assessment period, the savings flat amount was 801 euros for single people and at 1,602 euros for spouses or life partners.
Source and more information: www.bundesfinanzministerium.de,, www.finanzamt.nrw.de
Cleverly use the exemption order
You can withhold the tax -free savings fee as soon as your credit institution distributed a capital income. Prerequisite: an exemption order that you submit to your financial service provider by form. If the institute has an exemption order, it does not lead to compensation tax to the tax office up to the earnings limit set therein.
Anyone who has invested their money from several institutes simply divides the saver’s lump sum to several exemption orders. You should cut the shares in accordance with the respective earnings expectations. If you have not made an exemption order or not in full of the lump sum, the tax office takes into account the tax -free upper limit in your tax return.
Source and more information: www.finanzamt.nrw.de
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New lump sum since 2023 – adapt old exemption orders?
They already had Before January 1, 2023 Exemption orders are granted, and have not been active since then, they do not have to do anything to exploit the new saver lump sum. Because existing exemption orders have automatically adjusted the banks-according to an expert from the federal taxpayers’ Association in an interview with t-online.de.
With a single exemption order of 801 euros before January 1, 2023, the institute increases to 1,000 euros. If you had distributed your flat -rate amount to several exemption orders, each individual will increase by 24.844 percent. If you want to be sure, you should check whether the changeover worked.
Source and more information: www.t-online.de
Foreign capital income and flat tax
Of course, there are also capital gains that arise abroad. This applies, for example, to investments at foreign banks or branches of German banks based abroad. In contrast to domestic banks, the foreign institute does not retain the flat -rate tax. Everyone is obliged to state such income in the tax return.
Source and more information: www.finanztip.de
Correct capital losses with income
Don’t forget to benefit from the savings flat amount: You can charge losses from capital income with income from investments. However, losses from stock transactions, such as a sale, can only be offset against stock profits.
Sometimes it can make sense to realize losses. So about a share that runs badly with deficit. This is worth considering if you can offset the realized loss with income from other shares and thus reduce the income taxable income. A later recruitment of the paper is not excluded.
Sources and more information: www.finanztip.de,, www.steinen.de
Capital income up to the subsistence level tax -free
Low income, but high capital gains? Then a non -assessment certificate makes sense. If you have it, you do not pay any flat -rate tax – even if the income exceeds the savings fee of 1,000 euros or 2,000 euros. You apply for the NV certificate from the tax office.
Prerequisite: Your income is lower than the basic tax allowance (subsistence level). As a rule, the tax office issues the certificate for 3 years. You can then submit the NV certificate to your credit institution.
Sources and more information: www.steuerring.de,, www.sparkasse.de
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The contribution was updated on February 5, 2025.
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All information without guarantee for completeness, correctness and topicality. The text does not represent a trade recommendation or investment advice.