🇩🇪 Germany

26.375%

Dividend tax may be exempted or reduced in Germany if the shareholder holds at least 10% of the shares in a company for a minimum of 12 months. This condition applies to corporate shareholders, potentially lowering the tax rate.

26.375%

Capital gains in Germany are generally taxed at a flat rate of 26.375%, which includes a 25% tax, a 5.5% solidarity surcharge, and potentially a church tax. However, if shares are held for more than five years and represent at least 1% of the company, only 40% of the gain is taxable.

14%

Property rental income in Germany is subject to personal income tax, with rates ranging from 14% to 45%, depending on total taxable income. Rental income is combined with other income sources and taxed progressively. However, if the annual rental income is below €520, it is exempt from taxation. Property owners can deduct expenses like mortgage interest and maintenance costs to reduce taxable income. Additionally, property tax (Grundsteuer) is applicable, ranging from 0.26% to 1% based on property value. Non-residents earning rental income from German properties must also file a tax return.

Yes

Property tax (Grundsteuer) in Germany is a local tax levied on real estate properties. It is calculated based on the value of the property, which is reassessed under a new system starting in 2025. The tax rate varies by municipality, with rates typically ranging from 0.26% to 1% of the property's value. Property owners are responsible for paying this tax, and it is generally paid annually.

Yes

Germany imposes inheritance tax on transfers of assets upon death or lifetime gifts. The tax is progressive, ranging from 7% to 50%, depending on the value of the inheritance and the relationship between the deceased and the beneficiary. There are exemptions based on family relationships, with higher allowances for spouses and children. The tax applies to both German residents and non-residents with assets located in Germany.

No