German interest barrier — 30 per cent of tax EBITDA
EUR 3 million is a cliff-edge threshold, not an allowance: below it the interest barrier does not bite at all; from exactly EUR 3 million it catches the whole of the net interest expense, not just the part above the threshold.
2026 rules — verified on September 23, 2026Free, no account
Your result
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Sources and assumptions
- gesetze-im-internet.de — EStG § 4h Abs. 1 Satz 2 — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Das verrechenbare EBITDA ist 30 Prozent des um die Zinsaufwendungen und um die nach § 6 Absatz 2 Satz 1 abzuziehenden, nach § 6 Absatz 2a Satz 2 gewinnmindernd aufzulösenden und nach § 7 abgesetzten Beträge erhöhten und um die Zinserträge verminderten maßgeblichen Gewinns. »
- gesetze-im-internet.de — EStG § 4h Abs. 2 Satz 1 Buchst. a — tax year 2026, verified on September 23, 2026
Excerpt from the source : « Absatz 1 Satz 1 ist nicht anzuwenden, wenn a) die Nettozinsaufwendungen des Betriebs weniger als drei Millionen Euro betragen, »
Calculation assumptions
- No carry-forwards from earlier years: an existing EBITDA or interest carry-forward (s. 4h(1) sentences 4 and 6) is not used. An interest carry-forward adds to interest expense and can switch off the threshold (sentence 7).
- The equity-ratio escape for group businesses (s. 4h(2) sentence 1 letter c) and the special rules of KStG s. 8a for corporations are not tested.
- The relevant profit is an input: taxable profit BEFORE the interest barrier, i.e. after deducting all interest expense.
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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.