Vorabpauschale calculator
If bought during the year: units times the price at the start of the year.
+8 %
Value on 31 Dec 2026: €10,800
Type of fund
€0
Church tax
Tax in January 2027
€41.36
Tax in January 2027: €41.36. Vorabpauschale 2026: €224.
- Vorabpauschale 2026
- €224
- Taxable after partial exemption
- €156.80
- Covered by tax exemption order
- €0
- Capital gains tax
- €39.20
- Solidarity surcharge
- €2.16
Simplified calculation under § 18 InvStG with the 2026 base rate of 3.20 %. No loss pots, non-assessment certificates or withholding tax. Not tax advice; your bank's statement is what counts.
Maximum amounts for equity ETFs
Applies if you held the ETF for all of 2026 and it gained at least 2.24 %. Without church tax.
| Value on 1 Jan 2026 | Vorabpauschale | taxable | Tax, no allowance left | Tax with €1,000 exemption order |
|---|---|---|---|---|
| €10,000 | €224 | €156.80 | €41.36 | €0 |
| €25,000 | €560 | €392 | €103.39 | €0 |
| €50,000 | €1,120 | €784 | €206.78 | €0 |
| €100,000 | €2,240 | €1,568 | €413.56 | €149.81 |