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Taxing German investment income
Twenty-five percent, and the allowance that replaces everything

Module 118 min2216 wordsFree — no account

Twenty-five percent, and the allowance that replaces everything

The lesson62
Worked case1
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 295 words · 6 min

Test yourself

Question 1 of 6

Question 1 of 6

What is the separate rate on investment income?

the personal rate25 percent42 percent

Question 2 of 6

Question 2 of 6

An investor has 1,500 euros of evidenced custody costs. What may he deduct?

the 1,500 euros as related expensesthe saver's allowance of 1,000 euros, and no more1,500 euros plus the allowance

Question 3 of 6

Question 3 of 6

How is the joint allowance attributed between spouses?

entirely to the spouse with the higher incomehalf each, with the unused part moving to the otherin proportion to their income

Question 4 of 6

Question 4 of 6

Can the saver's allowance produce negative investment income?

yes, the excess is determined as a lossno, it may not exceed the investment income after offsettingyes, but only on joint assessment

Question 5 of 6

Question 5 of 6

Interest on a private loan was paid without withholding. What applies?

it is settled by the tariffit must be stated in the income tax returnit remains tax free

Question 6 of 6

Question 6 of 6

What is the application under section 32d(4) for?

to be taxed at the personal rateto review the withholding and catch up items not taken into accountto be exempted from withholding tax

Back to the programme Module 2 — nextThree loss pots, and the application that reverses everything

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.

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