Equities – rates, eligibility, availability of relief etc. – Germany (CBL)
Reference
Capital Income Tax
| Standard tax rate: | 26.375% | Trading restriction: | Yes |
The effective standard capital income tax (Kapitalertragsteuer; KESt) rate on dividends from German equities comprises a standard rate of 25% plus a solidarity surcharge (Solidaritätszuschlag; SolZ) of 5.5% of the standard rate.
Availability of relief
| Eligible beneficial owners | Relief at Source | Quick Refund | Standard Refund |
Residents of Double Taxation Treaty countries | No | No | Yes |
Residents of Germany | No | No | No |
Dividends paid to a certified investment fund pursuant to § 1 of the German Investment Tax Act (Investmentsteuergesetz; InvStG) | No | No | Yes |
Relief at source
Relief at source is not available through Clearstream.
Standard refund
A standard refund is available from the federal central tax office (“BZSt”) if the beneficial owner qualifies for the benefit of a reduced tax rate in accordance with a Double Taxation Treaty (DTT) between its country of residence and Germany.
A reclaim of capital income tax is available through Clearstream.
