The capital tax rate is 25% plus a solidarity surcharge (5.5% of the capital gains tax) and, if applicable, church tax (8 or 9% of the capital income tax) (§ 43a para. 1 no. 1 EStG)
The church tax reduces the capital gains tax as a result of the deductibility of the church tax.
Saver’s allowance
An amount of €1.000 can be deducted as advertising expenses; Spouses who consolidated their assessment for income tax receive a joint savings-allowance sum of €2.000.