How to properly tax shares, dividends & crypto

Frankfurt In most cases, the taxation of capital gains is very simple: the bank automatically keeps a quarter of the interest, dividends, equity and derivative profits and pays them to the tax authorities.

However, there are some special features in the details, for example with capital investments abroad.

In addition, there have recently been several innovations that investors should know.

One of them is the change in the offsetting of losses from futures transactions, which has been in effect since 2021.

The most important information about capital gains at a glance:

1. Saver’s allowance and final withholding tax

Basically, the following applies: For single people, annual capital gains of 801 euros remain tax-free, for married people it is 1602 euros. In order to benefit directly from this savings allowance, investors must issue an exemption order to their bank. If this was not done or if the distribution across several banks was unfavorable, this can be corrected using the “Annex KAP” in the tax return.