TAX HUB DE & AT 2026
Investor Taxes 2026 — Austria & Germany
Stocks, ETFs, dividends, crypto: Find all tax topics for investors in Germany and Austria here — concise, with calculation examples, tables and FAQs. Covering tax year 2025 (filed in 2026) and tax year 2026.
As of: May 2026
AT KESt rate
27.5 %
flat on all capital gains
DE flat tax
25 %
+ Soli + church tax
DE allowance
€1,000
per person/year
DE base rate 2026
2.53 %
for advance lump sum
Two worlds: Austria vs. Germany
At first glance AT and DE look similar — both impose around 27 % on capital gains. On closer inspection the mechanics differ entirely: DE has a savings allowance (€1,000), a partial exemption (30 % for equity ETFs), and the advance lump sum (Vorabpauschale). AT in turn has a uniform KESt rate with no exceptions, but no allowance and no loss carryforward.
🇦🇹 Austria — All Tax Topics
AT
Securities Tax (KESt)
27.5 % on stock gains — how domestic brokers handle it, what to do at foreign brokers.
AT
Dividend Taxation
KESt + withholding tax credits on US/CH/DE stocks — with Apple example.
AT
ETF Taxation Austria
Reporting funds vs. non-reporting, deemed distributions (AGE), OeKB database.
AT
Withholding Tax & DTA
US stocks W-8BEN, max 15 % credit, refunds for higher rates.
AT
Loss Offsetting
Loss compensation in same year only, no carryforward — pot concept and tax-loss harvesting.
🇩🇪 Germany — All Tax Topics
DE
Capital Gains Tax
25 % + 5.5 % Soli + church tax — favorability check (Günstigerprüfung), Annex KAP.
DE
Vorabpauschale
Formula, base rate 2.53 %, calculation example €10,000 MSCI World, liquidity buffer.
DE
Exemption Order
Use €1,000 savings allowance correctly — splitting for couples + NV certificate.
DE
ETF Taxation
Partial exemption 30/15/60/80/0 %, advance lump sum, accumulating vs. distributing.
🇩🇪 vs. 🇦🇹 — Direct Comparison
Related calculators & guides
TOOL
Austria Stock Tax Calculator
Live calculator for securities KESt — enter gain, see your tax.
TOOL
Tax Optimization Calculator
DE/AT toggle, optimizes your savings allowance + loss offsetting.
GUIDE
ETF Tax 2026 (Deep Dive)
Major guide: Vorabpauschale, KESt, partial exemption, strategy — DE+AT.
GUIDE
Trade Republic Tax Report
4-step guide for Annex KAP & E1kv — all relevant fields.
Disclaimer: This article is a general overview and does not replace individual tax advice. Tax laws change frequently — date and sources are stated above. For your specific situation, please consult a tax advisor or your tax office. Sources: BMF Germany, BMF Austria, EStG, InvStG, KStG, OECD DTA database.