Module 119 min2280 wordsFree — no account
Section 17 or capital income: which rule catches a sale of shares
Dated official sources, and the contents this module links to · 1 section
Official sources
- EStG § 17 Veräußerung von Anteilen an Kapitalgesellschaften — subsections 1 and 4 to 7 — verified on September 23, 2026
- EStG § 20 Kapitalvermögen — subsection 2 sentence 1 no. 1 and subsection 8 — verified on September 23, 2026
- EStG § 32d Gesonderter Steuertarif für Einkünfte aus Kapitalvermögen — subsection 1 — verified on September 23, 2026
- EStG § 16 Veräußerung des Betriebs — subsection 1 sentence 1 no. 1 — verified on September 23, 2026
- KStG § 8b Beteiligung an anderen Körperschaften und Personenvereinigungen — subsections 2 and 3 — verified on September 23, 2026
Every figure and its source
Every figure in this module anchored to a fiscal constant, with the official page that establishes it.
- Separate tax rate for capital income not covered by section 20(8) (section 32d(1) EStG) — 25 %
gesetze-im-internet.de · 2026 rules
Contents linked from this module
This module links to no other content.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.