German excess withdrawals: non-deductible interest
The 6 % is a FLAT figure with no connection to your actual rate: financing at 3 % still gets you an add-back at 6 %. Below EUR 2,050 of interest, on the other hand, the add-back disappears entirely.
2026 rules — verified on September 22, 2026Free, no account
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- gesetze-im-internet.de — EStG § 4 Abs. 4a Satz 3 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Die nicht abziehbaren Schuldzinsen werden typisiert mit 6 Prozent der Überentnahme des Wirtschaftsjahres zuzüglich der Überentnahmen vorangegangener Wirtschaftsjahre und abzüglich der Beträge, um die in den vorangegangenen Wirtschaftsjahren der Gewinn und die Einlagen die Entnahmen überstiegen haben (Unterentnahmen), ermittelt »
- gesetze-im-internet.de — EStG § 4 Abs. 4a Satz 4 — tax year 2026, verified on September 22, 2026
Excerpt from the source : « Der sich dabei ergebende Betrag, höchstens jedoch der um 2 050 Euro verminderte Betrag der im Wirtschaftsjahr angefallenen Schuldzinsen, ist dem Gewinn hinzuzurechnen. »
Calculation assumptions
- Enter interest EXCLUDING loans financing fixed assets — those are untouched under sentence 5. Including them overstates the add-back.
- The prior-year balance — excess less shortfall withdrawals — is taken as known. Establishing it requires the full history since 1999.
- One business is computed. With several businesses the calculation is made per business.
Go further
Understand this calculation: the related course
File it
The official form or forms to complete once you know the amount, explained field by field.
Related calculators
Neighbouring calculations: the other side of the same decision, or the step that follows.
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.