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.
An amount of 801 euros can be deducted as advertising costs; Deduction of actual advertising costs is excluded. Spouses who consolidated their assessment for income tax receive a joint savings-allowance sum of EUR 1,602. The joint savings-lump sum must be deducted from each spouse half-way in the case of the receipt of income from each spouse; If a spouse’s capital income is lower than 801 euro, the pro rata shareholder’s salary is deducted from the other spouse in so far as it exceeds the income of the spouse of that spouse. The savings-lump sum and the joint savings-lump sum may not be higher than the capital yields offset. (§ 20 paragraph 9 EStG)