Retained-profit relief — is the § 34a election worth it?
The preferential rate is a deferral, not a gift: with the 25 per cent subsequent charge the cumulative burden reaches 46.19 per cent, above the 45 per cent top marginal rate.
2032 rules — verified on September 22, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 34a Abs. 1 Satz 1 Nr. 1 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « 28,25 Prozent für Veranlagungszeiträume bis 2027, »
- gesetze-im-internet.de — EStG § 34a Abs. 1 Satz 1 Nr. 2 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « 27 Prozent für die Veranlagungszeiträume 2028 und 2029, »
- gesetze-im-internet.de — EStG § 34a Abs. 1 Satz 1 Nr. 3 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « 26 Prozent für die Veranlagungszeiträume 2030 und 2031 und »
- gesetze-im-internet.de — EStG § 34a Abs. 1 Satz 1 Nr. 4 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « 25 Prozent für Veranlagungszeiträume ab 2032 »
- gesetze-im-internet.de — EStG § 34a Abs. 4 Satz 2 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « Die Einkommensteuer auf den Nachversteuerungsbetrag beträgt 25 Prozent. »
- gesetze-im-internet.de — EStG § 34a Abs. 1 Satz 4 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « wenn sein Anteil am nach § 4 Absatz 1 Satz 1 oder § 5 ermittelten Gewinn mehr als 10 Prozent beträgt »
- gesetze-im-internet.de — EStG § 34a Abs. 1 Satz 4 — tax year 2032, verified on September 22, 2026
Excerpt from the source : « oder 10 000 Euro übersteigt »
Calculation assumptions
- The election is made on the whole retained profit; § 34a (1) also allows a partial election.
- Excludes the solidarity surcharge, which § 34a (3) also deducts from the amount carried forward.
- Excludes retained amounts from earlier years, which are assessed separately and accumulate.
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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.