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Capital Gains Tax (Flat-Rate Withholding Tax)

Tax on interest, dividends, and price gains.

Capital income such as interest, dividends, and gains from disposals is generally taxed at a flat withholding tax rate that the bank withholds. Up to the saver's lump-sum allowance, income remains tax-free if an exemption order is in place.

The relevant statutes

§ 43 EStG

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General explanation for self-help, not legal advice (RDG). Individual cases may differ: if in doubt, contact a consumer advice center or a lawyer.