German partial-income method — 40 per cent exempt, 60 per cent deductible
Receipts from shares held as business assets are 40 per cent tax-free; in return, the related expenses — financing costs, book value, selling costs — are only 60 per cent deductible, even in years with no receipts at all.
2026 rules — verified on September 23, 2026Free, no account
This content is part of the path: Taxing a GmbH and distributing profits· Step 6 of 10· Next step: German corporation tax return (KSt 1)
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 3 Nr. 40 Satz 1 Buchst. a (cession) — tax year 2026, verified on September 23, 2026
Excerpt from the source : « 40 Prozent a) der Betriebsvermögensmehrungen oder Einnahmen aus der Veräußerung oder der Entnahme von Anteilen an Körperschaften »
- gesetze-im-internet.de — EStG § 3c Abs. 2 Satz 1 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « dürfen unabhängig davon, in welchem Veranlagungszeitraum die Betriebsvermögensmehrungen oder Einnahmen anfallen, bei der Ermittlung der Einkünfte nur zu 60 Prozent abgezogen werden »
Calculation assumptions
- The shares are business assets (farming and forestry, trade or self-employment). For shares held privately, dividends fall under the flat-rate withholding tax, not this method.
- You state which expenses are economically linked to the receipts; the calculator does not check the allocation.
- No earlier fully tax-effective write-downs or s. 6b deductions on the shares (s. 3 no. 40 letter a sentences 2 and 3), and no shareholder loans (s. 3c(2) sentence 2 onwards).
Go further
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.