Module 118 min2216 wordsFree — no account
Twenty-five percent, and the allowance that replaces everything
Dated official sources, and the contents this module links to · 1 section
Official sources
- Income Tax Act section 20, capital assets — subsection 9, saver's allowance and exclusion of related expenses — verified on September 23, 2026
- Income Tax Act section 32d, separate tariff for income from capital assets — subsections 1, 3 and 4 — 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 rate on investment income — 25 %
gesetze-im-internet.de · 2026 rules - Saver's allowance, assessed individually — 1,000 €
gesetze-im-internet.de · 2026 rules - Joint saver's allowance on joint assessment — 2,000 €
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.