How ING deducts the Vorabpauschale

ING (officially ING-DiBa AG) is Germany’s largest direct bank with over 9 million customers. The Vorabpauschale mechanics:

1. In early January 2027, ING calculates the Vorabpauschale for every ETF in the portfolio.
2. Offset against the equity partial exemption (30 %) and the Freistellungsauftrag.
3. Debit from the settlement account (typically the ING „Extra-Konto“) — if empty, automatic transfer from the checking account (if both held at ING).
4. If checking is held externally: ING moves the account into overdraft at 9.49 % p.a. — reminder after 30 days.

ING advantage: the linkage between checking, savings, and settlement accounts is seamless — as a full ING customer you barely notice the Vorabpauschale posting because the system balances automatically.

How DKB deducts the Vorabpauschale

DKB (Deutsche Kreditbank, subsidiary of BayernLB) has about 5 million customers and works similarly to ING — with two key differences:

• Advance email roughly 5 days before posting, with the expected tax amount (similar to Scalable Capital).
• Higher overdraft interest (10.99 % p.a. vs. 9.49 % at ING) — DKB becomes more expensive faster on prolonged overdraft.

For DKB full customers with checking + settlement at DKB, this is irrelevant since the auto-transfer settles the negative balance immediately. If you want to keep an overview, use the advance email as a calendar reminder.

What happens if the settlement account is empty?

Both banks handle this in four stages:

1. Immediately: If a linked checking account exists at the same bank — automatic direct debit, no overdraft interest.
2. Day 1–30: Without a SEPA mandate to external checking — account moves into overdraft at 9.49 / 10.99 % p.a.
3. Day 30: Reminder requesting top-up within another 30 days.
4. Day 60+: Possible forced sale of ETF units — rare in practice with smaller tax amounts.

Recommendation for ING/DKB customers without checking at the same bank: set up a December standing order to top up the settlement account with at least 1.5× the expected Vorabpauschale. Then you avoid both overdraft interest and reminders.

Step by step — finding and reviewing the Vorabpauschale

At ING

1. Log in at banking.ing.de → Securities Portfolio.
2. Tab Taxes → overview of tax postings.
3. Click „Vorabpauschale 2026″ → breakdown by ETF.
4. Tax certificate as PDF under Postbox → Certificates.

At DKB

1. Log in at banking.dkb.de → Brokerage.
2. Tab Tax Status → click the Vorabpauschale 2026 entry.
3. Breakdown by ETF with offsetting of allowance/partial exemption.
4. Tax certificate in the postbox under Certificates.

Related topics

• Vorabpauschale 2026 — Complete Guide — mechanics, formula, examples.
• Vorabpauschale at comdirect — the third major direct bank.
• Vorabpauschale at Trade Republic — neo-broker comparison.
• Legally Avoid the Vorabpauschale — 5 strategies to minimize.

Frequently Asked Questions