Capital-forming payments and savings bonuses in Germany
Capital-forming payments are wages, fully taxable and subject to contributions, which the employer transfers with a flag to an institution. The support comes through the employee savings bonus: 20 percent on at most 400 € for fund savings plans and equity holdings, 9 percent on at most 470 € for building society saving, up to taxable income of 40,000 € or 80,000 €. Plus the seven-year lock-up period with its harmless exceptions and the housing construction premium of 10 percent on at most 700 €. Three modules, each with a fully worked case study.
Intermediate3 modules61 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- explain what the Fifth Capital Formation Act means by capital-forming payments and who falls within it
- sort the investment forms of section 2 into their groups
- tell whether a payment stems from a collective agreement, a works agreement, the employment contract or from parts of the employee's own wage
- justify why capital-forming payments are subject to wage tax and social contributions
- name the employer's duties when transferring, flagging and safeguarding the payments
- distinguish the two support baskets of the employee savings bonus with their rates and ceilings
- calculate the highest possible bonus per basket and in total
- recognise which capital-forming payments trigger no bonus at all
- apply the income limits and identify the relevant income
- order the steps from consent to payment of the bonus
- determine the payment period and lock-up period of a securities savings contract and date their start
- list the cases in which an early disposal remains harmless
- describe what a harmful disposal costs in terms of the employee savings bonus
- apply the premium rate, ceilings and income limits of the housing construction premium
- recognise when the savings bonus and the housing construction premium exclude each other
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 120 minFree — no accountCapital-forming payments: what the employer pays, transfers and reports on the payslipWhat you will be able to do
- explain what the Fifth Capital Formation Act means by capital-forming payments and who falls within it
- sort the investment forms of section 2 into their groups
- tell whether a payment stems from a collective agreement, a works agreement, the employment contract or from parts of the employee's own wage
- justify why capital-forming payments are subject to wage tax and social contributions
- name the employer's duties when transferring, flagging and safeguarding the payments
- Module 220 minIncluded in the full courseThe employee savings bonus: rates, ceilings, income limits and applicationWhat you will be able to do
- distinguish the two support baskets of the employee savings bonus with their rates and ceilings
- calculate the highest possible bonus per basket and in total
- recognise which capital-forming payments trigger no bonus at all
- apply the income limits and identify the relevant income
- order the steps from consent to payment of the bonus
- Module 321 minIncluded in the full courseLock-up period, harmful disposals and the housing construction premiumWhat you will be able to do
- determine the payment period and lock-up period of a securities savings contract and date their start
- list the cases in which an early disposal remains harmless
- describe what a harmful disposal costs in terms of the employee savings bonus
- apply the premium rate, ceilings and income limits of the housing construction premium
- recognise when the savings bonus and the housing construction premium exclude each other
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (13)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (13)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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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.