Capital Gains Tax Germany

Germany's Capital Gains Tax Exemption

Exemption Amount and Eligibility

In Germany, individuals, including children, are entitled to a capital gains tax exemption of €1000. This exemption applies to profits from the sale of assets such as stocks, bonds, and real estate.

Exceptions and Special Exemptions

Special partial tax exemptions may apply to capital gains from the sale of mutual fund units, depending on the nature of the fund. Additionally, expats may be eligible for minimum tax exemptions on investment income.

Tax Classification

Capital gains tax in Germany is classified as a type of income tax by the German tax authorities.